JL TRADING: 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 TRADING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€61,773
down €61,773 (-12.9%), from €477,464 to €415,691
- Profit (loss) carried forward +€50,215
up €50,215 (+43.5%), from -€115,434 to -€65,219
- Trade debts +€5,335
up €5,335 (+133%), from €4,025 to €9,360
- Tax, wage and social debts +€5,129
up €5,129 (+71.8%), from €7,148 to €12,277
of which Remuneration and social security: +€2,571
- Gross operating margin -€5,407
down €5,407 (-8.7%), from €62,350 to €56,942
- Taxes +€1,066
up €1,066, from -€75 to €991
- Financial income -€1,015
down €1,015 (-99.9%), from €1,016 to €1
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 | €393,226 | €392,153 | -€1,073 | -0.3% |
| Fixed assets | 21/28 | €372,502 | €372,502 | = | 0.0% |
| Financial fixed assets | 28 | €372,502 | €372,502 | = | 0.0% |
| Current assets | 29/58 | €20,724 | €19,651 | -€1,073 | -5.2% |
| Amounts receivable within one year | 40/41 | €20,509 | €19,575 | -€934 | -4.6% |
| Trade receivables | 40 | €20,363 | €19,563 | -€800 | -3.9% |
| Other amounts receivable | 41 | €146 | €12 | -€135 | -91.8% |
| Cash at bank and in hand | 54/58 | €214 | €75 | -€139 | -64.9% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | +€0 | +200% |
| Total equity and liabilities | 10/49 | €393,226 | €392,153 | -€1,073 | -0.3% |
| Equity | 10/15 | -€95,434 | -€45,219 | +€50,215 | +52.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,434 | -€65,219 | +€50,215 | +43.5% |
| Amounts payable | 17/49 | €488,660 | €437,372 | -€51,288 | -10.5% |
| Amounts payable within one year | 42/48 | €488,637 | €437,328 | -€51,309 | -10.5% |
| Trade debts | 44 | €4,025 | €9,360 | +€5,335 | +133% |
| Suppliers | 440/4 | €4,025 | €9,360 | +€5,335 | +133% |
| Taxes, remuneration and social security | 45 | €7,148 | €12,277 | +€5,129 | +71.8% |
| Taxes | 450/3 | €5,052 | €7,610 | +€2,558 | +50.6% |
| Remuneration and social security | 454/9 | €2,096 | €4,668 | +€2,571 | +123% |
| Other amounts payable | 47/48 | €477,464 | €415,691 | -€61,773 | -12.9% |
| Accrued charges and deferred income | 492/3 | €23 | €44 | +€21 | +94.3% |
| Other operating charges | 640/8 | €903 | €919 | +€16 | +1.8% |
| Gross operating margin | 9900 | €62,350 | €56,942 | -€5,407 | -8.7% |
| Operating profit (loss) | 9901 | €61,447 | €56,023 | -€5,423 | -8.8% |
| Financial income | 75/76B | €1,016 | €1 | -€1,015 | -99.9% |
| Recurring financial income | 75 | €1,016 | €1 | -€1,015 | -99.9% |
| Financial charges | 65/66B | €5,187 | €4,818 | -€369 | -7.1% |
| Recurring financial charges | 65 | €5,187 | €4,818 | -€369 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €57,276 | €51,206 | -€6,070 | -10.6% |
| Income taxes | 67/77 | -€75 | €991 | +€1,066 | |
| Profit (loss) for the period | 9904 | €57,351 | €50,215 | -€7,136 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,351 | €50,215 | -€7,136 | -12.4% |
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 25 October 2026 via checked.be.