JLC SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€18,397
up €18,397 (+278%), from €6,623 to €25,020
of which Trade receivables: +€15,285
- Intangible fixed assets -€10,000
down €10,000 (-16.7%), from €59,973 to €49,973
- Tangible fixed assets +€4,155
up €4,155 (+4.7%), from €88,776 to €92,931
of which Plant, machinery and equipment: +€21,181
- Profit (loss) carried forward +€24,913
up €24,913 (+375%), from €6,637 to €31,550
- Tax, wage and social debts -€12,999
down €12,999 (-75.7%), from €17,162 to €4,163
of which Taxes: -€12,407
- Current portion of long-term debt -€7,606
down €7,606 (-24.4%), from €31,111 to €23,505
- Debts after one year +€7,223
up €7,223 (+20.9%), from €34,582 to €41,805
- Trade debts -€5,643
down €5,643 (-33.2%), from €17,003 to €11,361
- Gross operating margin +€36,041
up €36,041 (+79.6%), from €45,288 to €81,329
- Depreciation +€6,487
up €6,487 (+18.8%), from €34,578 to €41,065
- Taxes +€6,457
new in 2025: €6,457
- Staff costs -€5,747
down €5,747 (-86.8%), from €6,617 to €870
- Other operating charges +€1,270
up €1,270 (+114%), from €1,115 to €2,384
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 | €168,653 | €178,668 | +€10,015 | +5.9% |
| Fixed assets | 21/28 | €148,749 | €142,903 | -€5,845 | -3.9% |
| Intangible fixed assets | 21 | €59,973 | €49,973 | -€10,000 | -16.7% |
| Tangible fixed assets | 22/27 | €88,776 | €92,931 | +€4,155 | +4.7% |
| Plant, machinery and equipment | 23 | €5,261 | €26,442 | +€21,181 | +403% |
| Furniture and vehicles | 24 | €45,365 | €38,009 | -€7,356 | -16.2% |
| Leasing and similar rights | 25 | €38,150 | €28,480 | -€9,670 | -25.3% |
| Current assets | 29/58 | €19,904 | €35,765 | +€15,860 | +79.7% |
| Amounts receivable within one year | 40/41 | €6,623 | €25,020 | +€18,397 | +278% |
| Trade receivables | 40 | €3,386 | €18,672 | +€15,285 | +451% |
| Other amounts receivable | 41 | €3,237 | €6,348 | +€3,111 | +96.1% |
| Cash at bank and in hand | 54/58 | €11,655 | €10,673 | -€982 | -8.4% |
| Deferred charges and accrued income | 490/1 | €1,626 | €72 | -€1,554 | -95.6% |
| Total equity and liabilities | 10/49 | €168,653 | €178,668 | +€10,015 | +5.9% |
| Equity | 10/15 | €55,998 | €80,911 | +€24,913 | +44.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,160 | €43,160 | = | 0.0% |
| Distributable reserves | 133 | €43,160 | €43,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,637 | €31,550 | +€24,913 | +375% |
| Amounts payable | 17/49 | €112,656 | €97,757 | -€14,898 | -13.2% |
| Amounts payable after more than one year | 17 | €34,582 | €41,805 | +€7,223 | +20.9% |
| Financial debts | 170/4 | €34,582 | €41,805 | +€7,223 | +20.9% |
| Amounts payable within one year | 42/48 | €78,073 | €51,952 | -€26,121 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €31,111 | €23,505 | -€7,606 | -24.4% |
| Trade debts | 44 | €17,003 | €11,361 | -€5,643 | -33.2% |
| Suppliers | 440/4 | €17,003 | €11,361 | -€5,643 | -33.2% |
| Taxes, remuneration and social security | 45 | €17,162 | €4,163 | -€12,999 | -75.7% |
| Taxes | 450/3 | €14,270 | €1,863 | -€12,407 | -86.9% |
| Remuneration and social security | 454/9 | €2,892 | €2,300 | -€592 | -20.5% |
| Other amounts payable | 47/48 | €12,796 | €12,923 | +€126 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €6,617 | €870 | -€5,747 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,578 | €41,065 | +€6,487 | +18.8% |
| Other operating charges | 640/8 | €1,115 | €2,384 | +€1,270 | +114% |
| Gross operating margin | 9900 | €45,288 | €81,329 | +€36,041 | +79.6% |
| Operating profit (loss) | 9901 | €2,978 | €37,009 | +€34,032 | +1,143% |
| Financial income | 75/76B | €0 | €91 | +€91 | +912,800% |
| Recurring financial income | 75 | €0 | €91 | +€91 | +912,800% |
| Financial charges | 65/66B | €4,660 | €4,898 | +€238 | +5.1% |
| Recurring financial charges | 65 | €4,660 | €4,898 | +€238 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,682 | €32,203 | +€33,885 | |
| Income taxes | 67/77 | - | €6,457 | +€6,457 | |
| Profit (loss) for the period | 9904 | -€1,682 | €25,746 | +€27,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,682 | €25,746 | +€27,428 |
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 17 October 2026 via checked.be.