JL MANAGEMENT & CONSULTING: 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 & CONSULTING
Largest movements
- Receivables within one year -€101,903
down €101,903 (-96.9%), from €105,178 to €3,276
of which Trade receivables: -€100,638
- Cash -€6,812
down €6,812 (-45.2%), from €15,078 to €8,266
mainly Trade debts (-€105,888) and Other debts (-€34,052)
- Trade debts -€105,888
down €105,888 (-73.9%), from €143,280 to €37,392
- Other debts -€34,052
down €34,052 (-4.8%), from €716,020 to €681,968
- Profit (loss) carried forward +€26,557
up €26,557 (+3.4%), from -€784,650 to -€758,094
- Tax, wage and social debts +€4,692
up €4,692 (+14.8%), from €31,739 to €36,431
- Gross operating margin -€9,797
down €9,797 (-18.8%), from €52,220 to €42,423
- Other operating charges -€2,505
down €2,505 (-57.2%), from €4,382 to €1,876
- Financial charges -€728
down €728 (-64.2%), from €1,135 to €407
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 | €123,425 | €14,790 | -€108,635 | -88.0% |
| Fixed assets | 21/28 | €2,880 | €2,270 | -€610 | -21.2% |
| Tangible fixed assets | 22/27 | €2,880 | €2,270 | -€610 | -21.2% |
| Plant, machinery and equipment | 23 | €2,261 | €1,791 | -€470 | -20.8% |
| Furniture and vehicles | 24 | €618 | €478 | -€140 | -22.6% |
| Current assets | 29/58 | €120,545 | €12,520 | -€108,025 | -89.6% |
| Amounts receivable within one year | 40/41 | €105,178 | €3,276 | -€101,903 | -96.9% |
| Trade receivables | 40 | €103,913 | €3,276 | -€100,638 | -96.8% |
| Other amounts receivable | 41 | €1,265 | €0 | -€1,265 | -100% |
| Cash at bank and in hand | 54/58 | €15,078 | €8,266 | -€6,812 | -45.2% |
| Deferred charges and accrued income | 490/1 | €289 | €978 | +€690 | +239% |
| Total equity and liabilities | 10/49 | €123,425 | €14,790 | -€108,635 | -88.0% |
| Equity | 10/15 | -€767,615 | -€741,058 | +€26,557 | +3.5% |
| Reserves | 13 | €17,035 | €17,035 | = | 0.0% |
| Distributable reserves | 133 | €17,035 | €17,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€784,650 | -€758,094 | +€26,557 | +3.4% |
| Amounts payable | 17/49 | €891,040 | €755,848 | -€135,191 | -15.2% |
| Amounts payable within one year | 42/48 | €891,040 | €755,848 | -€135,191 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €57 | +€57 | |
| Credit institutions | 430/8 | - | €57 | +€57 | |
| Trade debts | 44 | €143,280 | €37,392 | -€105,888 | -73.9% |
| Suppliers | 440/4 | €143,280 | €37,392 | -€105,888 | -73.9% |
| Taxes, remuneration and social security | 45 | €31,739 | €36,431 | +€4,692 | +14.8% |
| Taxes | 450/3 | €31,739 | €36,431 | +€4,692 | +14.8% |
| Other amounts payable | 47/48 | €716,020 | €681,968 | -€34,052 | -4.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €610 | +€440 | +258% |
| Other operating charges | 640/8 | €4,382 | €1,876 | -€2,505 | -57.2% |
| Gross operating margin | 9900 | €52,220 | €42,423 | -€9,797 | -18.8% |
| Operating profit (loss) | 9901 | €47,668 | €39,937 | -€7,731 | -16.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €1,135 | €407 | -€728 | -64.2% |
| Recurring financial charges | 65 | €1,135 | €407 | -€728 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €46,538 | €39,530 | -€7,008 | -15.1% |
| Income taxes | 67/77 | €13,266 | €12,974 | -€293 | -2.2% |
| Profit (loss) for the period | 9904 | €33,272 | €26,557 | -€6,715 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,272 | €26,557 | -€6,715 | -20.2% |
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 24 October 2026 via checked.be.