JLA Associés: 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.
JLA Associés
Largest movements
- Tangible fixed assets -€6,615
down €6,615 (-24.8%), from €26,725 to €20,110
of which Plant, machinery and equipment: -€4,230
- Cash -€1,665
down €1,665 (-43.2%), from €3,852 to €2,187
mainly Net result for the year (-€4,916) and Investment in fixed assets (net) (-€1,099)
- Reserves -€4,916
down €4,916 (-10.9%), from €45,012 to €40,096
- Short-term financial debts -€1,063
down €1,063 (-45.5%), from €2,333 to €1,271
- Trade debts -€791
down €791 (-100%), from €791 to €0
- Tax, wage and social debts -€556
down €556 (-12.9%), from €4,314 to €3,758
- Gross operating margin -€9,960
down €9,960 (-68.0%), from €14,641 to €4,681
- Taxes -€1,902
down €1,902 (-65.2%), from €2,916 to €1,014
- Depreciation +€1,253
up €1,253 (+19.4%), from €6,461 to €7,714
- Staff costs -€199
down €199 (-100%), from €199 to €0
- Financial income +€198
up €198 (+50.4%), from €393 to €591
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 | €54,450 | €47,125 | -€7,326 | -13.5% |
| Fixed assets | 21/28 | €26,725 | €20,110 | -€6,615 | -24.8% |
| Tangible fixed assets | 22/27 | €26,725 | €20,110 | -€6,615 | -24.8% |
| Plant, machinery and equipment | 23 | €19,211 | €14,981 | -€4,230 | -22.0% |
| Furniture and vehicles | 24 | €7,514 | €5,129 | -€2,385 | -31.7% |
| Current assets | 29/58 | €27,725 | €27,015 | -€711 | -2.6% |
| Amounts receivable within one year | 40/41 | €23,874 | €24,300 | +€426 | +1.8% |
| Trade receivables | 40 | €12,705 | €13,725 | +€1,020 | +8.0% |
| Other amounts receivable | 41 | €11,169 | €10,575 | -€594 | -5.3% |
| Cash at bank and in hand | 54/58 | €3,852 | €2,187 | -€1,665 | -43.2% |
| Deferred charges and accrued income | 490/1 | €0 | €528 | +€528 | |
| Total equity and liabilities | 10/49 | €54,450 | €47,125 | -€7,326 | -13.5% |
| Equity | 10/15 | €47,012 | €42,096 | -€4,916 | -10.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,012 | €40,096 | -€4,916 | -10.9% |
| Distributable reserves | 133 | €45,012 | €40,096 | -€4,916 | -10.9% |
| Amounts payable | 17/49 | €7,438 | €5,029 | -€2,409 | -32.4% |
| Amounts payable within one year | 42/48 | €7,438 | €5,029 | -€2,409 | -32.4% |
| Financial debts | 43 | €2,333 | €1,271 | -€1,063 | -45.5% |
| Credit institutions | 430/8 | €2,333 | €1,271 | -€1,063 | -45.5% |
| Trade debts | 44 | €791 | €0 | -€791 | -100% |
| Suppliers | 440/4 | €791 | €0 | -€791 | -100% |
| Taxes, remuneration and social security | 45 | €4,314 | €3,758 | -€556 | -12.9% |
| Taxes | 450/3 | €4,314 | €3,758 | -€556 | -12.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €199 | €0 | -€199 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,461 | €7,714 | +€1,253 | +19.4% |
| Other operating charges | 640/8 | €786 | €812 | +€27 | +3.4% |
| Gross operating margin | 9900 | €14,641 | €4,681 | -€9,960 | -68.0% |
| Operating profit (loss) | 9901 | €7,195 | -€3,845 | -€11,040 | |
| Financial income | 75/76B | €393 | €591 | +€198 | +50.4% |
| Recurring financial income | 75 | €393 | €591 | +€198 | +50.4% |
| Financial charges | 65/66B | €756 | €648 | -€108 | -14.3% |
| Recurring financial charges | 65 | €756 | €648 | -€108 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €6,832 | -€3,902 | -€10,734 | |
| Income taxes | 67/77 | €2,916 | €1,014 | -€1,902 | -65.2% |
| Profit (loss) for the period | 9904 | €3,916 | -€4,916 | -€8,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,916 | -€4,916 | -€8,832 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.