JL Interieurstudio: 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 Interieurstudio
Largest movements
- Cash +€18,632
up €18,632 (+71.8%), from €25,934 to €44,567
mainly Accrued charges and deferred income (+€28,013) and Other debts (+€7,734)
- Receivables within one year +€7,055
up €7,055 (+234%), from €3,016 to €10,071
of which Trade receivables: +€8,022
- Tangible fixed assets +€3,941
up €3,941 (+275%), from €1,431 to €5,373
of which Plant, machinery and equipment: +€2,216
- Stocks and contracts -€2,240
down €2,240 (-4.4%), from €51,138 to €48,898
- Accrued charges and deferred income +€28,013
up €28,013 (+1,789%), from €1,566 to €29,579
- Trade debts -€8,077
down €8,077 (-40.7%), from €19,844 to €11,766
- Other debts +€7,734
up €7,734 (+1,203%), from €643 to €8,377
- Tax, wage and social debts -€1,633
down €1,633 (-53.5%), from €3,050 to €1,418
of which Taxes: -€1,633
- Profit (loss) carried forward +€1,464
up €1,464 (+23.4%), from -€6,256 to -€4,792
- Gross operating margin +€8,171
up €8,171, from -€6,033 to €2,138
- Depreciation +€402
up €402 (+63.2%), from €636 to €1,039
- Other operating charges +€144
new in 2025: €144
- Financial income +€136
up €136 (+9.7%), from €1,400 to €1,536
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,474 | €109,975 | +€27,501 | +33.3% |
| Fixed assets | 21/28 | €1,431 | €5,373 | +€3,941 | +275% |
| Tangible fixed assets | 22/27 | €1,431 | €5,373 | +€3,941 | +275% |
| Plant, machinery and equipment | 23 | - | €2,216 | +€2,216 | |
| Furniture and vehicles | 24 | €1,431 | €3,157 | +€1,726 | +121% |
| Current assets | 29/58 | €81,043 | €104,603 | +€23,560 | +29.1% |
| Stocks and contracts in progress | 3 | €51,138 | €48,898 | -€2,240 | -4.4% |
| Stocks | 30/36 | €51,138 | €48,898 | -€2,240 | -4.4% |
| Amounts receivable within one year | 40/41 | €3,016 | €10,071 | +€7,055 | +234% |
| Trade receivables | 40 | €668 | €8,690 | +€8,022 | +1,200% |
| Other amounts receivable | 41 | €2,348 | €1,380 | -€967 | -41.2% |
| Cash at bank and in hand | 54/58 | €25,934 | €44,567 | +€18,632 | +71.8% |
| Deferred charges and accrued income | 490/1 | €954 | €1,067 | +€113 | +11.8% |
| Total equity and liabilities | 10/49 | €82,474 | €109,975 | +€27,501 | +33.3% |
| Equity | 10/15 | €7,371 | €8,836 | +€1,464 | +19.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,628 | €3,628 | = | 0.0% |
| Distributable reserves | 133 | €3,628 | €3,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,256 | -€4,792 | +€1,464 | +23.4% |
| Amounts payable | 17/49 | €75,103 | €101,140 | +€26,037 | +34.7% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,537 | €21,561 | -€1,976 | -8.4% |
| Trade debts | 44 | €19,844 | €11,766 | -€8,077 | -40.7% |
| Suppliers | 440/4 | €19,844 | €11,766 | -€8,077 | -40.7% |
| Taxes, remuneration and social security | 45 | €3,050 | €1,418 | -€1,633 | -53.5% |
| Taxes | 450/3 | €1,750 | €118 | -€1,633 | -93.3% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €643 | €8,377 | +€7,734 | +1,203% |
| Accrued charges and deferred income | 492/3 | €1,566 | €29,579 | +€28,013 | +1,789% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €1,039 | +€402 | +63.2% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | -€6,033 | €2,138 | +€8,171 | |
| Operating profit (loss) | 9901 | -€6,670 | €955 | +€7,625 | |
| Financial income | 75/76B | €1,400 | €1,536 | +€136 | +9.7% |
| Recurring financial income | 75 | €1,400 | €1,536 | +€136 | +9.7% |
| Financial charges | 65/66B | €987 | €1,021 | +€35 | +3.5% |
| Recurring financial charges | 65 | €987 | €1,021 | +€35 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,256 | €1,470 | +€7,726 | |
| Income taxes | 67/77 | €0 | €6 | +€6 | |
| Profit (loss) for the period | 9904 | -€6,256 | €1,464 | +€7,721 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,256 | €1,464 | +€7,721 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.