JL & FILS CONSTRUCTION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JL & FILS CONSTRUCTION
Largest movements
- Receivables within one year +€153,432
up €153,432 (+3,378%), from €4,542 to €157,974
of which Trade receivables: +€150,467
- Cash +€24,657
new in 2024: €24,657
mainly Trade debts (+€160,403) and Net result for the year (+€11,868)
- Trade debts +€160,403
up €160,403 (+8,016%), from €2,001 to €162,404
- Reserves +€12,265
new in 2024: €12,265
- Accrued charges and deferred income +€2,995
new in 2024: €2,995
- Tax, wage and social debts +€2,823
up €2,823 (+1,954%), from €144 to €2,967
- Gross operating margin +€15,287
up €15,287 (+2,953%), from €518 to €15,805
- Taxes +€2,823
up €2,823 (+1,954%), from €144 to €2,967
- Other operating charges +€787
new in 2024: €787
- Financial charges +€182
new in 2024: €182
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,542 | €182,631 | +€178,089 | +3,921% |
| Current assets | 29/58 | €4,542 | €182,631 | +€178,089 | +3,921% |
| Amounts receivable within one year | 40/41 | €4,542 | €157,974 | +€153,432 | +3,378% |
| Trade receivables | 40 | €3,657 | €154,124 | +€150,467 | +4,114% |
| Other amounts receivable | 41 | €885 | €3,851 | +€2,965 | +335% |
| Cash at bank and in hand | 54/58 | - | €24,657 | +€24,657 | |
| Total equity and liabilities | 10/49 | €4,542 | €182,631 | +€178,089 | +3,921% |
| Equity | 10/15 | €2,397 | €14,265 | +€11,868 | +495% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €12,265 | +€12,265 | |
| Distributable reserves | 133 | - | €12,265 | +€12,265 | |
| Profit (loss) carried forward | 14 | €397 | - | -€397 | |
| Amounts payable | 17/49 | €2,146 | €168,366 | +€166,220 | +7,747% |
| Amounts payable within one year | 42/48 | €2,146 | €165,371 | +€163,225 | +7,608% |
| Trade debts | 44 | €2,001 | €162,404 | +€160,403 | +8,016% |
| Suppliers | 440/4 | €2,001 | €162,404 | +€160,403 | +8,016% |
| Taxes, remuneration and social security | 45 | €144 | €2,967 | +€2,823 | +1,954% |
| Taxes | 450/3 | €144 | €2,967 | +€2,823 | +1,954% |
| Accrued charges and deferred income | 492/3 | - | €2,995 | +€2,995 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €518 | €15,805 | +€15,287 | +2,953% |
| Operating profit (loss) | 9901 | €518 | €15,018 | +€14,500 | +2,801% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | - | €182 | +€182 | |
| Recurring financial charges | 65 | - | €182 | +€182 | |
| Profit (loss) for the period before taxes | 9903 | €541 | €14,835 | +€14,294 | +2,642% |
| Income taxes | 67/77 | €144 | €2,967 | +€2,823 | +1,954% |
| Profit (loss) for the period | 9904 | €397 | €11,868 | +€11,472 | +2,892% |
| Profit (loss) for the period to be appropriated | 9905 | €397 | €11,868 | +€11,472 | +2,892% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.