JLC Service: 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 Service
Largest movements
- Stocks and contracts +€12,000
new in 2025: €12,000
- Receivables within one year -€3,892
down €3,892 (-57.7%), from €6,750 to €2,858
of which Trade receivables: -€4,729
- Tangible fixed assets +€2,129
up €2,129 (+174%), from €1,222 to €3,351
of which Furniture and vehicles: +€2,258
- Other debts +€5,554
up €5,554 (+279%), from €1,992 to €7,546
- Tax, wage and social debts +€2,831
up €2,831 (+69.0%), from €4,104 to €6,935
of which Remuneration and social security: +€2,214
- Trade debts +€1,925
up €1,925 (+90.5%), from €2,126 to €4,051
- Gross operating margin +€1,538
up €1,538 (+88.2%), from €1,745 to €3,283
- Taxes -€837
down €837 (-36.9%), from €2,265 to €1,428
- Financial charges -€798
down €798 (-58.2%), from €1,371 to €573
- Depreciation +€797
up €797 (+1,068%), from €75 to €871
- Other operating charges -€655
down €655 (-54.5%), from €1,202 to €547
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 | €8,055 | €18,234 | +€10,180 | +126% |
| Fixed assets | 21/28 | €1,222 | €3,351 | +€2,129 | +174% |
| Tangible fixed assets | 22/27 | €1,222 | €3,351 | +€2,129 | +174% |
| Plant, machinery and equipment | 23 | €1,222 | €1,092 | -€130 | -10.6% |
| Furniture and vehicles | 24 | - | €2,258 | +€2,258 | |
| Current assets | 29/58 | €6,833 | €14,884 | +€8,051 | +118% |
| Stocks and contracts in progress | 3 | - | €12,000 | +€12,000 | |
| Stocks | 30/36 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €6,750 | €2,858 | -€3,892 | -57.7% |
| Trade receivables | 40 | €6,750 | €2,021 | -€4,729 | -70.1% |
| Other amounts receivable | 41 | - | €837 | +€837 | |
| Cash at bank and in hand | 54/58 | €13 | €4 | -€9 | -67.7% |
| Deferred charges and accrued income | 490/1 | €70 | €22 | -€48 | -68.9% |
| Total equity and liabilities | 10/49 | €8,055 | €18,234 | +€10,180 | +126% |
| Equity | 10/15 | -€168 | -€298 | -€130 | -77.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,168 | -€3,298 | -€130 | -4.1% |
| Amounts payable | 17/49 | €8,223 | €18,532 | +€10,309 | +125% |
| Amounts payable within one year | 42/48 | €8,223 | €18,532 | +€10,309 | +125% |
| Trade debts | 44 | €2,126 | €4,051 | +€1,925 | +90.5% |
| Suppliers | 440/4 | €2,126 | €4,051 | +€1,925 | +90.5% |
| Taxes, remuneration and social security | 45 | €4,104 | €6,935 | +€2,831 | +69.0% |
| Taxes | 450/3 | €4,104 | €4,721 | +€617 | +15.0% |
| Remuneration and social security | 454/9 | - | €2,214 | +€2,214 | |
| Other amounts payable | 47/48 | €1,992 | €7,546 | +€5,554 | +279% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €871 | +€797 | +1,068% |
| Other operating charges | 640/8 | €1,202 | €547 | -€655 | -54.5% |
| Gross operating margin | 9900 | €1,745 | €3,283 | +€1,538 | +88.2% |
| Operating profit (loss) | 9901 | €468 | €1,864 | +€1,396 | +298% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,371 | €573 | -€798 | -58.2% |
| Recurring financial charges | 65 | €1,371 | €573 | -€798 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | -€903 | €1,299 | +€2,202 | |
| Income taxes | 67/77 | €2,265 | €1,428 | -€837 | -36.9% |
| Profit (loss) for the period | 9904 | -€3,168 | -€130 | +€3,038 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,168 | -€130 | +€3,038 | +95.9% |
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 28 October 2026 via checked.be.