JL MANAGEMENT & CONSULT: 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 MANAGEMENT & CONSULT
Largest movements
- Cash -€30,782
down €30,782 (-34.6%), from €88,975 to €58,193
mainly Contributions, distributions and other (-€80,000) and Other debts (-€55,545)
- Receivables within one year +€26,518
up €26,518 (+42.7%), from €62,112 to €88,630
of which Other amounts receivable: +€22,112
- Tangible fixed assets -€17,430
down €17,430 (-20.7%), from €84,322 to €66,892
of which Furniture and vehicles: -€19,992
- Other debts -€55,545
down €55,545 (-45.3%), from €122,498 to €66,954
- Reserves +€54,372
up €54,372 (+1,087%), from €5,000 to €59,372
of which Distributable reserves: +€54,372
- Debts after one year -€16,005
down €16,005 (-29.2%), from €54,724 to €38,719
- Tax, wage and social debts -€5,374
down €5,374 (-28.0%), from €19,218 to €13,844
- Gross operating margin +€28,371
up €28,371 (+16.1%), from €176,608 to €204,978
- Taxes +€8,207
up €8,207 (+23.3%), from €35,235 to €43,442
- Depreciation -€3,655
down €3,655 (-14.1%), from €25,952 to €22,297
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 | €236,772 | €215,379 | -€21,393 | -9.0% |
| Fixed assets | 21/28 | €84,322 | €66,892 | -€17,430 | -20.7% |
| Tangible fixed assets | 22/27 | €84,322 | €66,892 | -€17,430 | -20.7% |
| Furniture and vehicles | 24 | €77,464 | €57,472 | -€19,992 | -25.8% |
| Other tangible fixed assets | 26 | €6,858 | €9,420 | +€2,562 | +37.4% |
| Current assets | 29/58 | €152,450 | €148,487 | -€3,963 | -2.6% |
| Amounts receivable within one year | 40/41 | €62,112 | €88,630 | +€26,518 | +42.7% |
| Trade receivables | 40 | €26,748 | €31,154 | +€4,406 | +16.5% |
| Other amounts receivable | 41 | €35,364 | €57,477 | +€22,112 | +62.5% |
| Cash at bank and in hand | 54/58 | €88,975 | €58,193 | -€30,782 | -34.6% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,664 | +€301 | +22.0% |
| Total equity and liabilities | 10/49 | €236,772 | €215,379 | -€21,393 | -9.0% |
| Equity | 10/15 | €23,600 | €77,972 | +€54,372 | +230% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | €59,372 | +€54,372 | +1,087% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,000 | €59,372 | +€54,372 | +1,087% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €213,172 | €137,407 | -€75,765 | -35.5% |
| Amounts payable after more than one year | 17 | €54,724 | €38,719 | -€16,005 | -29.2% |
| Financial debts | 170/4 | €54,724 | €38,719 | -€16,005 | -29.2% |
| Amounts payable within one year | 42/48 | €158,449 | €98,688 | -€59,760 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €15,309 | €16,005 | +€695 | +4.5% |
| Trade debts | 44 | €1,423 | €1,886 | +€463 | +32.6% |
| Suppliers | 440/4 | €1,423 | €1,886 | +€463 | +32.6% |
| Taxes, remuneration and social security | 45 | €19,218 | €13,844 | -€5,374 | -28.0% |
| Taxes | 450/3 | €19,218 | €13,844 | -€5,374 | -28.0% |
| Other amounts payable | 47/48 | €122,498 | €66,954 | -€55,545 | -45.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,952 | €22,297 | -€3,655 | -14.1% |
| Other operating charges | 640/8 | €999 | €2,079 | +€1,080 | +108% |
| Non-recurring operating charges | 66A | €982 | €0 | -€982 | -100% |
| Gross operating margin | 9900 | €176,608 | €204,978 | +€28,371 | +16.1% |
| Operating profit (loss) | 9901 | €148,674 | €180,602 | +€31,928 | +21.5% |
| Financial income | 75/76B | €336 | €181 | -€155 | -46.2% |
| Recurring financial income | 75 | €336 | €181 | -€155 | -46.2% |
| Financial charges | 65/66B | €3,110 | €2,969 | -€140 | -4.5% |
| Recurring financial charges | 65 | €3,110 | €2,969 | -€140 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €145,901 | €177,814 | +€31,913 | +21.9% |
| Income taxes | 67/77 | €35,235 | €43,442 | +€8,207 | +23.3% |
| Profit (loss) for the period | 9904 | €110,666 | €134,372 | +€23,706 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €110,666 | €134,372 | +€23,706 | +21.4% |
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 28 October 2026 via checked.be.