JL Réalisations: 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 Réalisations
Largest movements
- Receivables within one year +€132,034
up €132,034 (+140%), from €94,287 to €226,321
of which Trade receivables: +€132,571
- Cash -€55,286
down €55,286 (-62.3%), from €88,803 to €33,517
mainly Receivables within one year (-€132,034) and Tax, wage and social debts (-€30,610)
- Trade debts +€103,333
up €103,333 (+145%), from €71,132 to €174,465
- Tax, wage and social debts -€30,610
down €30,610 (-74.9%), from €40,863 to €10,253
of which Taxes: -€32,990
- Profit (loss) carried forward +€5,596
up €5,596 (+7.0%), from €79,929 to €85,525
- Gross operating margin -€19,193
down €19,193 (-15.8%), from €121,508 to €102,315
- Write-downs -€13,547
down €13,547 (-91.5%), from €14,800 to €1,253
- Staff costs +€10,330
up €10,330 (+13.6%), from €75,752 to €86,082
- Other operating charges -€7,720
down €7,720 (-86.4%), from €8,937 to €1,218
- Taxes -€2,548
down €2,548 (-54.9%), from €4,644 to €2,096
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 | €196,424 | €275,240 | +€78,816 | +40.1% |
| Fixed assets | 21/28 | €10,079 | €13,659 | +€3,580 | +35.5% |
| Tangible fixed assets | 22/27 | €9,779 | €11,809 | +€2,030 | +20.8% |
| Plant, machinery and equipment | 23 | €1,987 | €1,289 | -€698 | -35.1% |
| Furniture and vehicles | 24 | €7,791 | €10,519 | +€2,728 | +35.0% |
| Financial fixed assets | 28 | €300 | €1,850 | +€1,550 | +517% |
| Current assets | 29/58 | €186,345 | €261,581 | +€75,236 | +40.4% |
| Amounts receivable within one year | 40/41 | €94,287 | €226,321 | +€132,034 | +140% |
| Trade receivables | 40 | €90,915 | €223,487 | +€132,571 | +146% |
| Other amounts receivable | 41 | €3,372 | €2,834 | -€538 | -15.9% |
| Cash at bank and in hand | 54/58 | €88,803 | €33,517 | -€55,286 | -62.3% |
| Deferred charges and accrued income | 490/1 | €3,255 | €1,743 | -€1,512 | -46.4% |
| Total equity and liabilities | 10/49 | €196,424 | €275,240 | +€78,816 | +40.1% |
| Equity | 10/15 | €84,429 | €90,025 | +€5,596 | +6.6% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,929 | €85,525 | +€5,596 | +7.0% |
| Amounts payable | 17/49 | €111,995 | €185,215 | +€73,220 | +65.4% |
| Amounts payable within one year | 42/48 | €111,995 | €185,215 | +€73,220 | +65.4% |
| Trade debts | 44 | €71,132 | €174,465 | +€103,333 | +145% |
| Suppliers | 440/4 | €71,132 | €174,465 | +€103,333 | +145% |
| Taxes, remuneration and social security | 45 | €40,863 | €10,253 | -€30,610 | -74.9% |
| Taxes | 450/3 | €34,646 | €1,656 | -€32,990 | -95.2% |
| Remuneration and social security | 454/9 | €6,217 | €8,598 | +€2,381 | +38.3% |
| Other amounts payable | 47/48 | - | €497 | +€497 | |
| Remuneration, social security and pensions | 62 | €75,752 | €86,082 | +€10,330 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,557 | €3,960 | +€2,403 | +154% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,800 | €1,253 | -€13,547 | -91.5% |
| Other operating charges | 640/8 | €8,937 | €1,218 | -€7,720 | -86.4% |
| Gross operating margin | 9900 | €121,508 | €102,315 | -€19,193 | -15.8% |
| Operating profit (loss) | 9901 | €20,462 | €9,802 | -€10,659 | -52.1% |
| Financial income | 75/76B | €56 | €0 | -€56 | -99.6% |
| Recurring financial income | 75 | €56 | €0 | -€56 | -99.6% |
| Financial charges | 65/66B | €1,999 | €2,111 | +€112 | +5.6% |
| Recurring financial charges | 65 | €1,999 | €2,111 | +€112 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €18,519 | €7,692 | -€10,827 | -58.5% |
| Income taxes | 67/77 | €4,644 | €2,096 | -€2,548 | -54.9% |
| Profit (loss) for the period | 9904 | €13,875 | €5,596 | -€8,279 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,875 | €5,596 | -€8,279 | -59.7% |
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.