JLC CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€98,101
up €98,101 (+867%), from €11,310 to €109,411
of which Other amounts receivable: +€77,074
- Tangible fixed assets +€97,904
up €97,904 (+136%), from €72,059 to €169,963
of which Furniture and vehicles: +€69,718
- Cash +€84,778
up €84,778 (+366%), from €23,166 to €107,943
- Deferred charges and accrued income +€8,654
up €8,654 (+461%), from €1,878 to €10,532
- Reserves +€166,748
up €166,748 (+288%), from €57,826 to €224,574
of which Distributable reserves: +€166,748
- Tax, wage and social debts +€73,535
up €73,535 (+282%), from €26,061 to €99,596
- Debts after one year +€19,915
up €19,915 (+63.5%), from €31,379 to €51,294
- Current portion of long-term debt +€15,547
up €15,547 (+127%), from €12,228 to €27,775
- Trade debts +€13,691
up €13,691 (+91.9%), from €14,897 to €28,588
- Gross operating margin +€201,116
up €201,116 (+218%), from €92,412 to €293,528
- Taxes +€60,800
up €60,800 (+319%), from €19,076 to €79,876
- Depreciation +€23,698
up €23,698 (+168%), from €14,147 to €37,845
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,913 | €438,349 | +€289,436 | +194% |
| Fixed assets | 21/28 | €73,059 | €170,963 | +€97,904 | +134% |
| Tangible fixed assets | 22/27 | €72,059 | €169,963 | +€97,904 | +136% |
| Land and buildings | 22 | €2,397 | €2,397 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €4,228 | +€4,228 | |
| Furniture and vehicles | 24 | €2,244 | €71,961 | +€69,718 | +3,107% |
| Other tangible fixed assets | 26 | €67,418 | €91,377 | +€23,959 | +35.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €75,854 | €267,386 | +€191,532 | +253% |
| Amounts receivable after more than one year | 29 | €39,500 | €39,500 | = | 0.0% |
| Other amounts receivable | 291 | €39,500 | €39,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,310 | €109,411 | +€98,101 | +867% |
| Trade receivables | 40 | €2,335 | €23,363 | +€21,027 | +900% |
| Other amounts receivable | 41 | €8,975 | €86,049 | +€77,074 | +859% |
| Cash at bank and in hand | 54/58 | €23,166 | €107,943 | +€84,778 | +366% |
| Deferred charges and accrued income | 490/1 | €1,878 | €10,532 | +€8,654 | +461% |
| Total equity and liabilities | 10/49 | €148,913 | €438,349 | +€289,436 | +194% |
| Equity | 10/15 | €64,349 | €231,097 | +€166,748 | +259% |
| Contributions | 10/11 | €6,523 | €6,523 | = | 0.0% |
| Reserves | 13 | €57,826 | €224,574 | +€166,748 | +288% |
| Tax-exempt reserves | 132 | €11,550 | €11,550 | = | 0.0% |
| Distributable reserves | 133 | €46,276 | €213,024 | +€166,748 | +360% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €84,565 | €207,253 | +€122,688 | +145% |
| Amounts payable after more than one year | 17 | €31,379 | €51,294 | +€19,915 | +63.5% |
| Financial debts | 170/4 | €31,379 | €51,294 | +€19,915 | +63.5% |
| Amounts payable within one year | 42/48 | €53,186 | €155,959 | +€102,773 | +193% |
| Current portion of amounts payable after more than one year | 42 | €12,228 | €27,775 | +€15,547 | +127% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,897 | €28,588 | +€13,691 | +91.9% |
| Suppliers | 440/4 | €14,897 | €28,588 | +€13,691 | +91.9% |
| Taxes, remuneration and social security | 45 | €26,061 | €99,596 | +€73,535 | +282% |
| Taxes | 450/3 | €26,061 | €99,596 | +€73,535 | +282% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,147 | €37,845 | +€23,698 | +168% |
| Other operating charges | 640/8 | €4,576 | €3,697 | -€879 | -19.2% |
| Gross operating margin | 9900 | €92,412 | €293,528 | +€201,116 | +218% |
| Operating profit (loss) | 9901 | €73,688 | €251,985 | +€178,297 | +242% |
| Financial income | 75/76B | €35 | €167 | +€132 | +375% |
| Recurring financial income | 75 | €35 | €167 | +€132 | +375% |
| Financial charges | 65/66B | €3,558 | €5,529 | +€1,971 | +55.4% |
| Recurring financial charges | 65 | €3,558 | €5,529 | +€1,971 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €70,166 | €246,624 | +€176,458 | +251% |
| Income taxes | 67/77 | €19,076 | €79,876 | +€60,800 | +319% |
| Profit (loss) for the period | 9904 | €51,089 | €166,748 | +€115,659 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €51,089 | €166,748 | +€115,659 | +226% |
Source: filed annual accounts (NBB), financial years ended 28 March 2023 and 27 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.