JLA+: 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.
JLA+
Largest movements
- Receivables within one year +€324,975
up €324,975 (+313.6%), from €103,625 to €428,600
of which Other amounts receivable: +€376,975
- Cash -€143,474
down €143,474 (-99.7%), from €143,868 to €394
mainly Receivables within one year (-€324,975)
- Financial fixed assets -€15,000
no longer reported in 2025 (was €15,000)
- Reserves +€141,031
up €141,031 (+67.4%), from €209,095 to €350,126
- Tax, wage and social debts +€25,100
up €25,100 (+52.8%), from €47,578 to €72,677
- Gross operating margin -€164,259
down €164,259 (-53.5%), from €306,976 to €142,717
- Financial income +€48,364
up €48,364 (+7738.3%), from €625 to €48,989
of which Non-recurring financial income: +€47,145
- Taxes -€47,478
down €47,478 (-48.7%), from €97,578 to €50,100
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 | €262,493 | €428,994 | +€166,501 | +63.4% |
| Fixed assets | 21/28 | €15,000 | - | -€15,000 | |
| Financial fixed assets | 28 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €247,493 | €428,994 | +€181,501 | +73.3% |
| Amounts receivable within one year | 40/41 | €103,625 | €428,600 | +€324,975 | +313.6% |
| Trade receivables | 40 | €52,000 | - | -€52,000 | |
| Other amounts receivable | 41 | €51,625 | €428,600 | +€376,975 | +730.2% |
| Cash at bank and in hand | 54/58 | €143,868 | €394 | -€143,474 | -99.7% |
| Total equity and liabilities | 10/49 | €262,493 | €428,994 | +€166,501 | +63.4% |
| Equity | 10/15 | €214,095 | €355,126 | +€141,031 | +65.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €209,095 | €350,126 | +€141,031 | +67.4% |
| Distributable reserves | 133 | €209,095 | €350,126 | +€141,031 | +67.4% |
| Amounts payable | 17/49 | €48,398 | €73,868 | +€25,470 | +52.6% |
| Amounts payable within one year | 42/48 | €48,398 | €73,868 | +€25,470 | +52.6% |
| Trade debts | 44 | €517 | €988 | +€471 | +91.2% |
| Suppliers | 440/4 | €517 | €988 | +€471 | +91.2% |
| Taxes, remuneration and social security | 45 | €47,578 | €72,677 | +€25,100 | +52.8% |
| Taxes | 450/3 | €47,578 | €72,677 | +€25,100 | +52.8% |
| Other amounts payable | 47/48 | €304 | €203 | -€101 | -33.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €306,976 | €142,717 | -€164,259 | -53.5% |
| Operating profit (loss) | 9901 | €306,204 | €142,317 | -€163,887 | -53.5% |
| Financial income | 75/76B | €625 | €48,989 | +€48,364 | +7738.3% |
| Recurring financial income | 75 | €625 | €1,845 | +€1,220 | +195.1% |
| Non-recurring financial income | 76B | - | €47,145 | +€47,145 | |
| Financial charges | 65/66B | €157 | €176 | +€19 | +12.2% |
| Recurring financial charges | 65 | €157 | €176 | +€19 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €306,672 | €191,131 | -€115,542 | -37.7% |
| Income taxes | 67/77 | €97,578 | €50,100 | -€47,478 | -48.7% |
| Profit (loss) for the period | 9904 | €209,095 | €141,031 | -€68,064 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €209,095 | €141,031 | -€68,064 | -32.6% |
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 28 September 2026 via checked.be.