JLA Consulting: 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 Consulting
Largest movements
- Cash +€15,359
up €15,359 (+1,058%), from €1,452 to €16,811
mainly Net result for the year (+€10,323) and Tax, wage and social debts (+€4,424)
- Tangible fixed assets -€369
down €369 (-33.4%), from €1,105 to €736
- Intangible fixed assets -€243
no longer reported in 2025 (was €243)
- Profit (loss) carried forward +€10,323
up €10,323 (+740%), from €1,395 to €11,718
- Tax, wage and social debts +€4,424
up €4,424 (+1,092%), from €405 to €4,829
- Gross operating margin +€10,815
up €10,815 (+335%), from €3,224 to €14,038
- Taxes +€2,339
up €2,339 (+642%), from €365 to €2,703
- Depreciation -€415
down €415 (-40.4%), from €1,027 to €612
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 | €2,800 | €17,548 | +€14,747 | +527% |
| Fixed assets | 21/28 | €1,348 | €736 | -€612 | -45.4% |
| Intangible fixed assets | 21 | €243 | - | -€243 | |
| Tangible fixed assets | 22/27 | €1,105 | €736 | -€369 | -33.4% |
| Furniture and vehicles | 24 | €1,105 | €736 | -€369 | -33.4% |
| Current assets | 29/58 | €1,452 | €16,811 | +€15,359 | +1,058% |
| Cash at bank and in hand | 54/58 | €1,452 | €16,811 | +€15,359 | +1,058% |
| Total equity and liabilities | 10/49 | €2,800 | €17,548 | +€14,747 | +527% |
| Equity | 10/15 | €2,395 | €12,718 | +€10,323 | +431% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,395 | €11,718 | +€10,323 | +740% |
| Amounts payable | 17/49 | €405 | €4,829 | +€4,424 | +1,092% |
| Amounts payable within one year | 42/48 | €405 | €4,829 | +€4,424 | +1,092% |
| Taxes, remuneration and social security | 45 | €405 | €4,829 | +€4,424 | +1,092% |
| Taxes | 450/3 | €405 | €4,829 | +€4,424 | +1,092% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €612 | -€415 | -40.4% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €3,224 | €14,038 | +€10,815 | +335% |
| Operating profit (loss) | 9901 | €1,760 | €13,027 | +€11,267 | +640% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €1,760 | €13,027 | +€11,267 | +640% |
| Income taxes | 67/77 | €365 | €2,703 | +€2,339 | +642% |
| Profit (loss) for the period | 9904 | €1,395 | €10,323 | +€8,928 | +640% |
| Profit (loss) for the period to be appropriated | 9905 | €1,395 | €10,323 | +€8,928 | +640% |
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 16 October 2026 via checked.be.