JL SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€16,320
down €16,320 (-29.2%), from €55,842 to €39,521
of which Plant, machinery and equipment: -€11,434
- Receivables within one year +€6,433
up €6,433 (+31.4%), from €20,516 to €26,949
of which Trade receivables: +€7,616
- Cash +€1,429
up €1,429 (+52.6%), from €2,718 to €4,147
mainly Depreciation (+€16,320) and Other debts (+€5,337)
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€6,015
down €6,015 (-43.9%), from €13,698 to €7,683
- Other debts +€5,337
up €5,337 (+595%), from €897 to €6,234
- Profit (loss) carried forward +€1,609
up €1,609 (+6.6%), from -€24,251 to -€22,642
- Gross operating margin +€23,102
up €23,102, from -€2,279 to €20,823
- Other operating charges -€547
down €547 (-16.2%), from €3,384 to €2,837
- Depreciation -€291
down €291 (-1.7%), from €16,611 to €16,320
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 | €79,823 | €71,440 | -€8,382 | -10.5% |
| Fixed assets | 21/28 | €56,112 | €39,791 | -€16,320 | -29.1% |
| Tangible fixed assets | 22/27 | €55,842 | €39,521 | -€16,320 | -29.2% |
| Plant, machinery and equipment | 23 | €35,581 | €24,147 | -€11,434 | -32.1% |
| Furniture and vehicles | 24 | €10,260 | €5,374 | -€4,887 | -47.6% |
| Other tangible fixed assets | 26 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €23,711 | €31,649 | +€7,938 | +33.5% |
| Amounts receivable within one year | 40/41 | €20,516 | €26,949 | +€6,433 | +31.4% |
| Trade receivables | 40 | €16,825 | €24,441 | +€7,616 | +45.3% |
| Other amounts receivable | 41 | €3,690 | €2,508 | -€1,182 | -32.0% |
| Cash at bank and in hand | 54/58 | €2,718 | €4,147 | +€1,429 | +52.6% |
| Deferred charges and accrued income | 490/1 | €477 | €553 | +€76 | +16.0% |
| Total equity and liabilities | 10/49 | €79,823 | €71,440 | -€8,382 | -10.5% |
| Equity | 10/15 | €53,812 | €55,421 | +€1,609 | +3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,063 | €75,063 | = | 0.0% |
| Distributable reserves | 133 | €75,063 | €75,063 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,251 | -€22,642 | +€1,609 | +6.6% |
| Amounts payable | 17/49 | €26,010 | €16,019 | -€9,991 | -38.4% |
| Amounts payable within one year | 42/48 | €26,010 | €16,019 | -€9,991 | -38.4% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €13,698 | €7,683 | -€6,015 | -43.9% |
| Suppliers | 440/4 | €13,698 | €7,683 | -€6,015 | -43.9% |
| Taxes, remuneration and social security | 45 | €1,416 | €2,103 | +€687 | +48.5% |
| Taxes | 450/3 | €1,416 | €2,103 | +€687 | +48.5% |
| Other amounts payable | 47/48 | €897 | €6,234 | +€5,337 | +595% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,611 | €16,320 | -€291 | -1.7% |
| Other operating charges | 640/8 | €3,384 | €2,837 | -€547 | -16.2% |
| Gross operating margin | 9900 | -€2,279 | €20,823 | +€23,102 | |
| Operating profit (loss) | 9901 | -€22,274 | €1,666 | +€23,939 | |
| Financial income | 75/76B | €483 | €459 | -€24 | -5.0% |
| Recurring financial income | 75 | €483 | €459 | -€24 | -5.0% |
| Financial charges | 65/66B | €131 | €74 | -€57 | -43.6% |
| Recurring financial charges | 65 | €131 | €74 | -€57 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,922 | €2,050 | +€23,972 | |
| Income taxes | 67/77 | €346 | €441 | +€96 | +27.7% |
| Profit (loss) for the period | 9904 | -€22,268 | €1,609 | +€23,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,268 | €1,609 | +€23,877 |
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 18 October 2026 via checked.be.