JLA CONCEPT: 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 CONCEPT
Largest movements
- Cash -€1,017
down €1,017 (-61.2%), from €1,662 to €644
mainly Tax, wage and social debts (-€2,124) and Other debts (-€883)
- Tax, wage and social debts -€2,124
down €2,124 (-33.2%), from €6,407 to €4,283
- Profit (loss) carried forward +€1,144
up €1,144, from -€132 to €1,012
- Other debts -€883
down €883 (-4.4%), from €20,246 to €19,363
- Trade debts +€846
up €846 (+545.9%), from €155 to €1,001
- Gross operating margin +€1,545
up €1,545 (+58.0%), from €2,662 to €4,207
- Other operating charges +€407
up €407 (+33.9%), from €1,201 to €1,608
- Taxes +€361
up €361 (+46.4%), from €778 to €1,139
- Financial charges +€62
up €62 (+24.5%), from €254 to €316
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 | €29,677 | €28,659 | -€1,017 | -3.4% |
| Fixed assets | 21/28 | €25,030 | €25,030 | = | 0.0% |
| Financial fixed assets | 28 | €25,030 | €25,030 | = | 0.0% |
| Current assets | 29/58 | €4,647 | €3,629 | -€1,017 | -21.9% |
| Amounts receivable within one year | 40/41 | €2,985 | €2,985 | = | 0.0% |
| Trade receivables | 40 | €1,274 | €1,274 | = | 0.0% |
| Other amounts receivable | 41 | €1,711 | €1,711 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,662 | €644 | -€1,017 | -61.2% |
| Total equity and liabilities | 10/49 | €29,677 | €28,659 | -€1,017 | -3.4% |
| Equity | 10/15 | €2,868 | €4,012 | +€1,144 | +39.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132 | €1,012 | +€1,144 | |
| Amounts payable | 17/49 | €26,808 | €24,647 | -€2,161 | -8.1% |
| Amounts payable within one year | 42/48 | €26,808 | €24,647 | -€2,161 | -8.1% |
| Trade debts | 44 | €155 | €1,001 | +€846 | +545.9% |
| Suppliers | 440/4 | €155 | €1,001 | +€846 | +545.9% |
| Taxes, remuneration and social security | 45 | €6,407 | €4,283 | -€2,124 | -33.2% |
| Taxes | 450/3 | €6,407 | €4,283 | -€2,124 | -33.2% |
| Other amounts payable | 47/48 | €20,246 | €19,363 | -€883 | -4.4% |
| Other operating charges | 640/8 | €1,201 | €1,608 | +€407 | +33.9% |
| Gross operating margin | 9900 | €2,662 | €4,207 | +€1,545 | +58.0% |
| Operating profit (loss) | 9901 | €1,461 | €2,599 | +€1,138 | +77.9% |
| Financial charges | 65/66B | €254 | €316 | +€62 | +24.5% |
| Recurring financial charges | 65 | €254 | €316 | +€62 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €1,207 | €2,283 | +€1,076 | +89.1% |
| Income taxes | 67/77 | €778 | €1,139 | +€361 | +46.4% |
| Profit (loss) for the period | 9904 | €429 | €1,144 | +€715 | +166.8% |
| Profit (loss) for the period to be appropriated | 9905 | €429 | €1,144 | +€715 | +166.8% |
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 1 October 2026 via checked.be.