JL Support: 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.
What changed
JL Support
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€136,082
2024 · €113,599+€22,484
Equity
€504,022
2024 · €367,939+€136,082
Cash
€23,668
2024 · €20,226+€3,442
Balance sheet total
€577,509
2024 · €427,394+€150,115
Largest movements
Assets
- Current investments +€150,000
up €150,000 (+40.0%), from €375,000 to €525,000
Equity and liabilities
- Reserves +€136,082
up €136,082 (+37.2%), from €365,439 to €501,522
- Tax, wage and social debts +€11,431
up €11,431 (+20.4%), from €56,169 to €67,600
Income statement
- Gross operating margin +€40,705
up €40,705 (+26.6%), from €152,829 to €193,535
- Taxes +€17,564
up €17,564 (+36.3%), from €48,371 to €65,935
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.
Result 2024
€113,599
Gross operating margin
+€40,705
Depreciation
-€814
Other operating charges
+€280
Financial income
+€834
Financial charges
-€959
Taxes
-€17,564
Result 2025
€136,082
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.
From operations
+€156,693
Investment
-€153,251
Financing
€0
Cash 2024
€20,226
From operations (derived)
+€156,693
Net result for the year
+€136,082
Depreciation
+€1,125
Receivables within one year
+€2,448
Deferred charges and accrued income
+€3,005
Trade debts
-€1,104
Tax, wage and social debts
+€11,431
Other debts
+€4,579
Accrued charges and deferred income
-€874
Investment (derived)
-€153,251
Investment in fixed assets (net)
-€3,251
Current investments
-€150,000
Cash 2025
€23,668
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €427,394 | €577,509 | +€150,115 | +35.1% |
| Fixed assets | 21/28 | €842 | €2,968 | +€2,126 | +252.4% |
| Tangible fixed assets | 22/27 | €842 | €2,968 | +€2,126 | +252.4% |
| Furniture and vehicles | 24 | €842 | €2,968 | +€2,126 | +252.4% |
| Current assets | 29/58 | €426,552 | €574,541 | +€147,989 | +34.7% |
| Amounts receivable within one year | 40/41 | €24,845 | €22,397 | -€2,448 | -9.9% |
| Trade receivables | 40 | €22,510 | €22,394 | -€116 | -0.5% |
| Other amounts receivable | 41 | €2,335 | €3 | -€2,333 | -99.9% |
| Current investments | 50/53 | €375,000 | €525,000 | +€150,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €20,226 | €23,668 | +€3,442 | +17.0% |
| Deferred charges and accrued income | 490/1 | €6,480 | €3,475 | -€3,005 | -46.4% |
| Total equity and liabilities | 10/49 | €427,394 | €577,509 | +€150,115 | +35.1% |
| Equity | 10/15 | €367,939 | €504,022 | +€136,082 | +37.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €365,439 | €501,522 | +€136,082 | +37.2% |
| Distributable reserves | 133 | €365,439 | €501,522 | +€136,082 | +37.2% |
| Amounts payable | 17/49 | €59,454 | €73,487 | +€14,033 | +23.6% |
| Amounts payable within one year | 42/48 | €57,928 | €72,834 | +€14,906 | +25.7% |
| Trade debts | 44 | €1,759 | €655 | -€1,104 | -62.8% |
| Suppliers | 440/4 | €1,759 | €655 | -€1,104 | -62.8% |
| Taxes, remuneration and social security | 45 | €56,169 | €67,600 | +€11,431 | +20.4% |
| Taxes | 450/3 | €56,169 | €67,600 | +€11,431 | +20.4% |
| Other amounts payable | 47/48 | - | €4,579 | +€4,579 | |
| Accrued charges and deferred income | 492/3 | €1,527 | €653 | -€874 | -57.2% |
| Non-recurring operating income | 76A | €956 | €0 | -€956 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €1,125 | +€814 | +261.1% |
| Other operating charges | 640/8 | €662 | €381 | -€280 | -42.4% |
| Gross operating margin | 9900 | €152,829 | €193,535 | +€40,705 | +26.6% |
| Operating profit (loss) | 9901 | €151,856 | €192,029 | +€40,172 | +26.5% |
| Financial income | 75/76B | €10,813 | €11,647 | +€834 | +7.7% |
| Recurring financial income | 75 | €10,813 | €11,647 | +€834 | +7.7% |
| Financial charges | 65/66B | €699 | €1,658 | +€959 | +137.2% |
| Recurring financial charges | 65 | €699 | €1,658 | +€959 | +137.2% |
| Profit (loss) for the period before taxes | 9903 | €161,970 | €202,017 | +€40,047 | +24.7% |
| Income taxes | 67/77 | €48,371 | €65,935 | +€17,564 | +36.3% |
| Profit (loss) for the period | 9904 | €113,599 | €136,082 | +€22,484 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €113,599 | €136,082 | +€22,484 | +19.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.