JLC AUTO: 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.
JLC AUTO
Largest movements
- Tangible fixed assets -€28,149
down €28,149 (-96.5%), from €29,163 to €1,013
of which Furniture and vehicles: -€27,541
- Stocks and contracts +€26,291
up €26,291 (+809.0%), from €3,250 to €29,541
- Cash +€24,769
up €24,769 (+5220.2%), from €474 to €25,244
mainly Other debts (+€79,603) and Investment in fixed assets (net) (+€27,541)
- Receivables within one year +€13,317
up €13,317 (+350.3%), from €3,801 to €17,118
of which Trade receivables: +€13,223
- Other debts +€79,603
up €79,603 (+79978.5%), from €100 to €79,702
- Trade debts -€22,085
down €22,085 (-64.9%), from €34,009 to €11,924
- Profit (loss) carried forward -€19,470
down €19,470 (-1521.9%), from -€1,279 to -€20,750
- Tax, wage and social debts -€1,819
down €1,819 (-77.1%), from €2,359 to €540
- Gross operating margin -€17,267
down €17,267, from €2,440 to -€14,827
- Other operating charges +€3,472
up €3,472 (+1157.3%), from €300 to €3,772
- Depreciation -€2,661
down €2,661 (-81.4%), from €3,269 to €608
- Financial charges +€171
up €171 (+111.1%), from €154 to €324
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 | €36,688 | €72,916 | +€36,228 | +98.7% |
| Fixed assets | 21/28 | €29,163 | €1,013 | -€28,149 | -96.5% |
| Tangible fixed assets | 22/27 | €29,163 | €1,013 | -€28,149 | -96.5% |
| Plant, machinery and equipment | 23 | €1,621 | €1,013 | -€608 | -37.5% |
| Furniture and vehicles | 24 | €27,541 | - | -€27,541 | |
| Current assets | 29/58 | €7,526 | €71,903 | +€64,377 | +855.4% |
| Stocks and contracts in progress | 3 | €3,250 | €29,541 | +€26,291 | +809.0% |
| Stocks | 30/36 | €3,250 | €29,541 | +€26,291 | +809.0% |
| Amounts receivable within one year | 40/41 | €3,801 | €17,118 | +€13,317 | +350.3% |
| Trade receivables | 40 | €3,294 | €16,518 | +€13,223 | +401.4% |
| Other amounts receivable | 41 | €507 | €600 | +€93 | +18.4% |
| Cash at bank and in hand | 54/58 | €474 | €25,244 | +€24,769 | +5220.2% |
| Total equity and liabilities | 10/49 | €36,688 | €72,916 | +€36,228 | +98.7% |
| Equity | 10/15 | €221 | -€19,250 | -€19,470 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,279 | -€20,750 | -€19,470 | -1521.9% |
| Amounts payable | 17/49 | €36,468 | €92,166 | +€55,698 | +152.7% |
| Amounts payable within one year | 42/48 | €36,468 | €92,166 | +€55,698 | +152.7% |
| Trade debts | 44 | €34,009 | €11,924 | -€22,085 | -64.9% |
| Suppliers | 440/4 | €34,009 | €11,924 | -€22,085 | -64.9% |
| Taxes, remuneration and social security | 45 | €2,359 | €540 | -€1,819 | -77.1% |
| Taxes | 450/3 | €2,359 | €540 | -€1,819 | -77.1% |
| Other amounts payable | 47/48 | €100 | €79,702 | +€79,603 | +79978.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,269 | €608 | -€2,661 | -81.4% |
| Other operating charges | 640/8 | €300 | €3,772 | +€3,472 | +1157.3% |
| Gross operating margin | 9900 | €2,440 | -€14,827 | -€17,267 | |
| Operating profit (loss) | 9901 | -€1,130 | -€19,207 | -€18,078 | -1600.1% |
| Financial income | 75/76B | €4 | €61 | +€57 | +1405.2% |
| Recurring financial income | 75 | €4 | €61 | +€57 | +1405.2% |
| Financial charges | 65/66B | €154 | €324 | +€171 | +111.1% |
| Recurring financial charges | 65 | €154 | €324 | +€171 | +111.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,279 | -€19,470 | -€18,191 | -1421.9% |
| Profit (loss) for the period | 9904 | -€1,279 | -€19,470 | -€18,191 | -1421.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,279 | -€19,470 | -€18,191 | -1421.9% |
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 10 October 2026 via checked.be.