JL SOLUTIONS: what changed
Two fiscal 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
- Receivables within one year -€59,343
down €59,343 (-57.6%), from €102,939 to €43,597
of which Other amounts receivable: -€46,727
- Cash -€31,045
down €31,045 (-28.6%), from €108,732 to €77,687
mainly Other debts (-€127,255) and Trade debts (-€16,294)
- Other debts -€127,255
down €127,255 (-97.9%), from €130,000 to €2,745
- Profit (loss) carried forward +€45,540
up €45,540 (+36.6%), from €124,333 to €169,872
- Trade debts -€16,294
down €16,294 (-99.3%), from €16,402 to €108
- Tax, wage and social debts +€6,136
up €6,136 (+37.0%), from €16,600 to €22,736
of which Remuneration and social security: +€6,142
- Financial income -€2,672
down €2,672 (-95.7%), from €2,793 to €121
- Gross operating margin +€2,152
up €2,152 (+3.4%), from €64,014 to €66,166
- Depreciation -€983
down €983 (-21.4%), from €4,592 to €3,609
- Other operating charges -€924
down €924 (-38.2%), from €2,419 to €1,495
- Taxes +€753
up €753 (+5.2%), from €14,483 to €15,236
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.
Cash bridge derived
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 | €302,044 | €210,574 | -€91,470 | -30.3% |
| Fixed assets | 21/28 | €89,612 | €88,579 | -€1,033 | -1.2% |
| Tangible fixed assets | 22/27 | €89,587 | €88,554 | -€1,033 | -1.2% |
| Land and buildings | 22 | €86,421 | €83,043 | -€3,378 | -3.9% |
| Plant, machinery and equipment | 23 | €3,165 | €5,511 | +€2,346 | +74.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €212,432 | €121,995 | -€90,437 | -42.6% |
| Amounts receivable within one year | 40/41 | €102,939 | €43,597 | -€59,343 | -57.6% |
| Trade receivables | 40 | €43,204 | €30,588 | -€12,616 | -29.2% |
| Other amounts receivable | 41 | €59,735 | €13,008 | -€46,727 | -78.2% |
| Cash at bank and in hand | 54/58 | €108,732 | €77,687 | -€31,045 | -28.6% |
| Deferred charges and accrued income | 490/1 | €760 | €711 | -€49 | -6.5% |
| Total equity and liabilities | 10/49 | €302,044 | €210,574 | -€91,470 | -30.3% |
| Equity | 10/15 | €138,793 | €184,332 | +€45,540 | +32.8% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,333 | €169,872 | +€45,540 | +36.6% |
| Amounts payable | 17/49 | €163,251 | €26,242 | -€137,009 | -83.9% |
| Amounts payable within one year | 42/48 | €163,002 | €25,590 | -€137,412 | -84.3% |
| Trade debts | 44 | €16,402 | €108 | -€16,294 | -99.3% |
| Suppliers | 440/4 | €16,402 | €108 | -€16,294 | -99.3% |
| Taxes, remuneration and social security | 45 | €16,600 | €22,736 | +€6,136 | +37.0% |
| Taxes | 450/3 | €16,600 | €16,594 | -€6 | 0.0% |
| Remuneration and social security | 454/9 | - | €6,142 | +€6,142 | |
| Other amounts payable | 47/48 | €130,000 | €2,745 | -€127,255 | -97.9% |
| Accrued charges and deferred income | 492/3 | €249 | €652 | +€403 | +161.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,592 | €3,609 | -€983 | -21.4% |
| Other operating charges | 640/8 | €2,419 | €1,495 | -€924 | -38.2% |
| Gross operating margin | 9900 | €64,014 | €66,166 | +€2,152 | +3.4% |
| Operating profit (loss) | 9901 | €57,003 | €61,061 | +€4,059 | +7.1% |
| Financial income | 75/76B | €2,793 | €121 | -€2,672 | -95.7% |
| Recurring financial income | 75 | €2,793 | €121 | -€2,672 | -95.7% |
| Financial charges | 65/66B | €91 | €407 | +€316 | +346.2% |
| Recurring financial charges | 65 | €91 | €407 | +€316 | +346.2% |
| Profit (loss) for the period before taxes | 9903 | €59,705 | €60,775 | +€1,071 | +1.8% |
| Income taxes | 67/77 | €14,483 | €15,236 | +€753 | +5.2% |
| Profit (loss) for the period | 9904 | €45,222 | €45,540 | +€318 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,222 | €45,540 | +€318 | +0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.