JL MOTOR ONE: 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 MOTOR ONE
Largest movements
- Tangible fixed assets -€21,111
down €21,111 (-24.9%), from €84,923 to €63,812
of which Leasing and similar rights: -€14,026
- Receivables within one year +€15,666
up €15,666 (+26.1%), from €59,973 to €75,639
of which Trade receivables: +€13,049
- Stocks and contracts -€9,100
down €9,100 (-70.1%), from €12,989 to €3,889
- Deferred charges and accrued income +€2,555
up €2,555 (+450%), from €568 to €3,123
- Other debts +€33,800
new in 2025: €33,800
- Reserves -€25,800
down €25,800 (-59.0%), from €43,730 to €17,930
- Debts after one year -€13,309
down €13,309 (-29.6%), from €45,011 to €31,702
- Short-term financial debts -€3,200
no longer reported in 2025 (was €3,200)
- Gross operating margin +€16,397
up €16,397 (+15.3%), from €106,887 to €123,284
- Depreciation +€7,023
up €7,023 (+52.3%), from €13,417 to €20,440
- Staff costs +€1,314
up €1,314 (+1.5%), from €87,047 to €88,362
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 | €177,440 | €166,448 | -€10,993 | -6.2% |
| Fixed assets | 21/28 | €85,213 | €64,102 | -€21,111 | -24.8% |
| Tangible fixed assets | 22/27 | €84,923 | €63,812 | -€21,111 | -24.9% |
| Plant, machinery and equipment | 23 | €8,080 | €5,930 | -€2,150 | -26.6% |
| Furniture and vehicles | 24 | €19,145 | €14,310 | -€4,834 | -25.3% |
| Leasing and similar rights | 25 | €57,598 | €43,572 | -€14,026 | -24.4% |
| Other tangible fixed assets | 26 | €101 | - | -€101 | |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €92,227 | €102,346 | +€10,119 | +11.0% |
| Stocks and contracts in progress | 3 | €12,989 | €3,889 | -€9,100 | -70.1% |
| Stocks | 30/36 | €12,989 | €3,889 | -€9,100 | -70.1% |
| Amounts receivable within one year | 40/41 | €59,973 | €75,639 | +€15,666 | +26.1% |
| Trade receivables | 40 | €12,628 | €25,677 | +€13,049 | +103% |
| Other amounts receivable | 41 | €47,345 | €49,962 | +€2,617 | +5.5% |
| Cash at bank and in hand | 54/58 | €18,697 | €19,695 | +€998 | +5.3% |
| Deferred charges and accrued income | 490/1 | €568 | €3,123 | +€2,555 | +450% |
| Total equity and liabilities | 10/49 | €177,440 | €166,448 | -€10,993 | -6.2% |
| Equity | 10/15 | €76,347 | €50,876 | -€25,471 | -33.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,730 | €17,930 | -€25,800 | -59.0% |
| Distributable reserves | 133 | €43,730 | €17,930 | -€25,800 | -59.0% |
| Profit (loss) carried forward | 14 | €26,417 | €26,746 | +€329 | +1.2% |
| Amounts payable | 17/49 | €101,094 | €115,572 | +€14,478 | +14.3% |
| Amounts payable after more than one year | 17 | €45,011 | €31,702 | -€13,309 | -29.6% |
| Financial debts | 170/4 | €45,011 | €31,702 | -€13,309 | -29.6% |
| Amounts payable within one year | 42/48 | €56,082 | €83,869 | +€27,787 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €14,186 | €13,309 | -€877 | -6.2% |
| Financial debts | 43 | €3,200 | - | -€3,200 | |
| Credit institutions | 430/8 | €3,200 | - | -€3,200 | |
| Trade debts | 44 | €23,992 | €24,020 | +€29 | +0.1% |
| Suppliers | 440/4 | €23,992 | €24,020 | +€29 | +0.1% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €14,205 | €12,740 | -€1,465 | -10.3% |
| Taxes | 450/3 | €2,585 | €3,384 | +€799 | +30.9% |
| Remuneration and social security | 454/9 | €11,620 | €9,356 | -€2,264 | -19.5% |
| Other amounts payable | 47/48 | - | €33,800 | +€33,800 | |
| Remuneration, social security and pensions | 62 | €87,047 | €88,362 | +€1,314 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,417 | €20,440 | +€7,023 | +52.3% |
| Other operating charges | 640/8 | €2,182 | €2,875 | +€693 | +31.7% |
| Gross operating margin | 9900 | €106,887 | €123,284 | +€16,397 | +15.3% |
| Operating profit (loss) | 9901 | €4,239 | €11,606 | +€7,367 | +174% |
| Financial income | 75/76B | €2,428 | €2,946 | +€519 | +21.4% |
| Recurring financial income | 75 | €2,428 | €2,946 | +€519 | +21.4% |
| Financial charges | 65/66B | €5,319 | €5,297 | -€23 | -0.4% |
| Recurring financial charges | 65 | €5,319 | €5,297 | -€23 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €1,348 | €9,256 | +€7,908 | +587% |
| Income taxes | 67/77 | €243 | €927 | +€684 | +282% |
| Profit (loss) for the period | 9904 | €1,106 | €8,329 | +€7,224 | +653% |
| Profit (loss) for the period to be appropriated | 9905 | €1,106 | €8,329 | +€7,224 | +653% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.