JLC CONSEIL: 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 CONSEIL
Largest movements
- Cash +€16,228
up €16,228 (+5.0%), from €321,366 to €337,593
mainly Depreciation (+€19,003) and Net result for the year (+€8,645)
- Tangible fixed assets -€14,693
down €14,693 (-23.0%), from €63,810 to €49,117
of which Furniture and vehicles: -€10,981
- Receivables within one year -€6,384
down €6,384 (-27.3%), from €23,378 to €16,994
of which Other amounts receivable: -€11,266
- Other debts -€9,000
down €9,000 (-18.1%), from €49,834 to €40,834
- Reserves +€8,645
up €8,645 (+2.5%), from €345,410 to €354,055
of which Distributable reserves: +€8,645
- Tax, wage and social debts -€8,486
down €8,486 (-69.3%), from €12,242 to €3,756
- Gross operating margin -€41,936
down €41,936 (-56.6%), from €74,029 to €32,093
- Taxes -€11,783
down €11,783 (-74.9%), from €15,734 to €3,952
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 | €410,215 | €405,416 | -€4,799 | -1.2% |
| Fixed assets | 21/28 | €63,810 | €49,117 | -€14,693 | -23.0% |
| Tangible fixed assets | 22/27 | €63,810 | €49,117 | -€14,693 | -23.0% |
| Land and buildings | 22 | €24,758 | €21,046 | -€3,712 | -15.0% |
| Furniture and vehicles | 24 | €39,052 | €28,071 | -€10,981 | -28.1% |
| Current assets | 29/58 | €346,406 | €356,300 | +€9,894 | +2.9% |
| Amounts receivable within one year | 40/41 | €23,378 | €16,994 | -€6,384 | -27.3% |
| Trade receivables | 40 | €5,191 | €10,073 | +€4,882 | +94.1% |
| Other amounts receivable | 41 | €18,187 | €6,921 | -€11,266 | -61.9% |
| Cash at bank and in hand | 54/58 | €321,366 | €337,593 | +€16,228 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,661 | €1,712 | +€51 | +3.0% |
| Total equity and liabilities | 10/49 | €410,215 | €405,416 | -€4,799 | -1.2% |
| Equity | 10/15 | €348,139 | €356,784 | +€8,645 | +2.5% |
| Reserves | 13 | €345,410 | €354,055 | +€8,645 | +2.5% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | - | €1,900 | +€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Distributable reserves | 133 | €343,510 | €352,155 | +€8,645 | +2.5% |
| Profit (loss) carried forward | 14 | €2,729 | €2,729 | = | 0.0% |
| Amounts payable | 17/49 | €62,076 | €48,632 | -€13,444 | -21.7% |
| Amounts payable within one year | 42/48 | €62,076 | €48,632 | -€13,444 | -21.7% |
| Trade debts | 44 | - | €4,042 | +€4,042 | |
| Suppliers | 440/4 | - | €4,042 | +€4,042 | |
| Taxes, remuneration and social security | 45 | €12,242 | €3,756 | -€8,486 | -69.3% |
| Taxes | 450/3 | €12,242 | €3,756 | -€8,486 | -69.3% |
| Other amounts payable | 47/48 | €49,834 | €40,834 | -€9,000 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,755 | €19,003 | +€248 | +1.3% |
| Other operating charges | 640/8 | €327 | €422 | +€95 | +28.9% |
| Gross operating margin | 9900 | €74,029 | €32,093 | -€41,936 | -56.6% |
| Operating profit (loss) | 9901 | €54,947 | €12,669 | -€42,278 | -76.9% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €84 | €72 | -€12 | -14.3% |
| Recurring financial charges | 65 | €84 | €72 | -€12 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €54,872 | €12,597 | -€42,275 | -77.0% |
| Income taxes | 67/77 | €15,734 | €3,952 | -€11,783 | -74.9% |
| Profit (loss) for the period | 9904 | €39,137 | €8,645 | -€30,492 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,137 | €8,645 | -€30,492 | -77.9% |
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 14 October 2026 via checked.be.