JL-SOLUTIONS: what changed
What changed
JL-SOLUTIONS
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€25,230
2023 · €5,482+€19,748
Equity
€186,651
2023 · €161,420+€25,230
Cash
€1,330
2023 · €2,990-€1,660
Balance sheet total
€587,680
2023 · €606,381-€18,701
Largest movements
Assets
- Receivables within one year -€10,650
down €10,650 (-1.9%), from €555,837 to €545,187
of which Other amounts receivable: -€98,429
- Tangible fixed assets -€7,160
down €7,160 (-15.7%), from €45,732 to €38,571
of which Other tangible fixed assets: -€5,430
Equity and liabilities
- Tax, wage and social debts -€75,127
down €75,127 (-45.8%), from €163,957 to €88,829
- Trade debts +€45,124
up €45,124 (+34.9%), from €129,471 to €174,595
- Reserves +€25,230
up €25,230 (+17.7%), from €142,820 to €168,051
of which Distributable reserves: +€25,230
- Current portion of long-term debt -€14,228
down €14,228 (-55.0%), from €25,865 to €11,637
- Debts after one year -€11,637
down €11,637 (-33.5%), from €34,710 to €23,073
Income statement
- Gross operating margin -€19,153
down €19,153 (-29.6%), from €64,698 to €45,545
- Taxes -€11,411
down €11,411 (-49.9%), from €22,858 to €11,448
- Other operating charges +€5,125
up €5,125 (+86.0%), from €5,957 to €11,081
- Financial charges +€3,700
up €3,700 (+138%), from €2,690 to €6,390
- Financial income +€2,976
up €2,976 (+23.3%), from €12,788 to €15,764
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€5,482
Gross operating margin
-€19,153
Depreciation
-€655
Other operating charges
-€5,125
Other operating items
+€33,993
Financial income
+€2,976
Financial charges
-€3,700
Taxes
+€11,411
Result 2024
€25,230
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,204
Investment
€0
Financing
-€25,865
Cash 2023
€2,990
From operations (derived)
+€24,204
Net result for the year
+€25,230
Depreciation
+€7,160
Receivables within one year
+€10,650
Deferred charges and accrued income
-€770
Trade debts
+€45,124
Tax, wage and social debts
-€75,127
Advances received
+€8,878
Other debts
+€800
Accrued charges and deferred income
+€2,260
Financing
-€25,865
Debts after one year
-€11,637
Current portion of long-term debt
-€14,228
Cash 2024
€1,330
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €606,381 | €587,680 | -€18,701 | -3.1% |
| Fixed assets | 21/28 | €45,732 | €38,571 | -€7,160 | -15.7% |
| Tangible fixed assets | 22/27 | €45,732 | €38,571 | -€7,160 | -15.7% |
| Land and buildings | 22 | €12,426 | €11,160 | -€1,266 | -10.2% |
| Furniture and vehicles | 24 | €2,003 | €1,538 | -€464 | -23.2% |
| Other tangible fixed assets | 26 | €31,303 | €25,874 | -€5,430 | -17.3% |
| Current assets | 29/58 | €560,649 | €549,108 | -€11,541 | -2.1% |
| Amounts receivable within one year | 40/41 | €555,837 | €545,187 | -€10,650 | -1.9% |
| Trade receivables | 40 | €207,191 | €294,969 | +€87,778 | +42.4% |
| Other amounts receivable | 41 | €348,646 | €250,217 | -€98,429 | -28.2% |
| Cash at bank and in hand | 54/58 | €2,990 | €1,330 | -€1,660 | -55.5% |
| Deferred charges and accrued income | 490/1 | €1,821 | €2,592 | +€770 | +42.3% |
| Total equity and liabilities | 10/49 | €606,381 | €587,680 | -€18,701 | -3.1% |
| Equity | 10/15 | €161,420 | €186,651 | +€25,230 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,820 | €168,051 | +€25,230 | +17.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €140,960 | €166,191 | +€25,230 | +17.9% |
| Provisions and deferred taxes | 16 | €21,646 | €21,646 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €21,646 | €21,646 | = | 0.0% |
| Pensions and similar obligations | 160 | €21,646 | €21,646 | = | 0.0% |
| Amounts payable | 17/49 | €423,314 | €379,383 | -€43,931 | -10.4% |
| Amounts payable after more than one year | 17 | €34,710 | €23,073 | -€11,637 | -33.5% |
| Financial debts | 170/4 | €34,710 | €23,073 | -€11,637 | -33.5% |
| Amounts payable within one year | 42/48 | €384,290 | €349,736 | -€34,554 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €25,865 | €11,637 | -€14,228 | -55.0% |
| Trade debts | 44 | €129,471 | €174,595 | +€45,124 | +34.9% |
| Suppliers | 440/4 | €129,471 | €174,595 | +€45,124 | +34.9% |
| Advances received on contracts in progress | 46 | €64,997 | €73,875 | +€8,878 | +13.7% |
| Taxes, remuneration and social security | 45 | €163,957 | €88,829 | -€75,127 | -45.8% |
| Taxes | 450/3 | €163,957 | €88,829 | -€75,127 | -45.8% |
| Other amounts payable | 47/48 | €0 | €800 | +€800 | |
| Accrued charges and deferred income | 492/3 | €4,314 | €6,574 | +€2,260 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,506 | €7,160 | +€655 | +10.1% |
| Other operating charges | 640/8 | €5,957 | €11,081 | +€5,125 | +86.0% |
| Non-recurring operating charges | 66A | €33,993 | €0 | -€33,993 | -100% |
| Gross operating margin | 9900 | €64,698 | €45,545 | -€19,153 | -29.6% |
| Operating profit (loss) | 9901 | €18,242 | €27,303 | +€9,061 | +49.7% |
| Financial income | 75/76B | €12,788 | €15,764 | +€2,976 | +23.3% |
| Recurring financial income | 75 | €12,788 | €15,764 | +€2,976 | +23.3% |
| Financial charges | 65/66B | €2,690 | €6,390 | +€3,700 | +138% |
| Recurring financial charges | 65 | €2,690 | €6,390 | +€3,700 | +138% |
| Profit (loss) for the period before taxes | 9903 | €28,340 | €36,678 | +€8,338 | +29.4% |
| Income taxes | 67/77 | €22,858 | €11,448 | -€11,411 | -49.9% |
| Profit (loss) for the period | 9904 | €5,482 | €25,230 | +€19,748 | +360% |
| Profit (loss) for the period to be appropriated | 9905 | €5,482 | €25,230 | +€19,748 | +360% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.