JLA Construct: 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 Construct
Largest movements
- Receivables within one year +€6,576
up €6,576 (+47.3%), from €13,914 to €20,490
of which Trade receivables: +€16,935
- Cash +€4,984
up €4,984 (+17.4%), from €28,656 to €33,640
mainly Net result for the year (+€6,333) and Tax, wage and social debts (+€5,078)
- Profit (loss) carried forward +€6,333
up €6,333 (+277.1%), from €2,285 to €8,618
- Tax, wage and social debts +€5,078
up €5,078 (+140.5%), from €3,615 to €8,693
- Other debts +€3,641
up €3,641 (+14.0%), from €26,084 to €29,724
- Trade debts -€3,028
down €3,028 (-24.6%), from €12,326 to €9,298
- Gross operating margin +€11,008
up €11,008 (+274.6%), from €4,009 to €15,017
- Taxes +€5,373
up €5,373 (+334.1%), from €1,608 to €6,982
- Financial charges +€1,400
up €1,400 (+1215.2%), from €115 to €1,515
- Other operating charges +€245
new in 2025: €245
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 | €48,310 | €60,334 | +€12,024 | +24.9% |
| Fixed assets | 21/28 | €5,740 | €5,740 | = | 0.0% |
| Financial fixed assets | 28 | €5,740 | €5,740 | = | 0.0% |
| Current assets | 29/58 | €42,570 | €54,594 | +€12,024 | +28.2% |
| Amounts receivable within one year | 40/41 | €13,914 | €20,490 | +€6,576 | +47.3% |
| Trade receivables | 40 | €2,136 | €19,071 | +€16,935 | +792.9% |
| Other amounts receivable | 41 | €11,778 | €1,418 | -€10,360 | -88.0% |
| Cash at bank and in hand | 54/58 | €28,656 | €33,640 | +€4,984 | +17.4% |
| Deferred charges and accrued income | 490/1 | - | €464 | +€464 | |
| Total equity and liabilities | 10/49 | €48,310 | €60,334 | +€12,024 | +24.9% |
| Equity | 10/15 | €6,285 | €12,618 | +€6,333 | +100.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,285 | €8,618 | +€6,333 | +277.1% |
| Amounts payable | 17/49 | €42,025 | €47,716 | +€5,691 | +13.5% |
| Amounts payable within one year | 42/48 | €42,025 | €47,716 | +€5,691 | +13.5% |
| Trade debts | 44 | €12,326 | €9,298 | -€3,028 | -24.6% |
| Suppliers | 440/4 | €12,326 | €9,298 | -€3,028 | -24.6% |
| Taxes, remuneration and social security | 45 | €3,615 | €8,693 | +€5,078 | +140.5% |
| Taxes | 450/3 | €3,615 | €8,693 | +€5,078 | +140.5% |
| Other amounts payable | 47/48 | €26,084 | €29,724 | +€3,641 | +14.0% |
| Other operating charges | 640/8 | - | €245 | +€245 | |
| Gross operating margin | 9900 | €4,009 | €15,017 | +€11,008 | +274.6% |
| Operating profit (loss) | 9901 | €4,009 | €14,773 | +€10,764 | +268.5% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €115 | €1,515 | +€1,400 | +1215.2% |
| Recurring financial charges | 65 | €115 | €1,515 | +€1,400 | +1215.2% |
| Profit (loss) for the period before taxes | 9903 | €3,894 | €13,314 | +€9,421 | +241.9% |
| Income taxes | 67/77 | €1,608 | €6,982 | +€5,373 | +334.1% |
| Profit (loss) for the period | 9904 | €2,285 | €6,333 | +€4,047 | +177.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,285 | €6,333 | +€4,047 | +177.1% |
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 7 October 2026 via checked.be.