JLCA Consult: what changed
Two fiscal 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.
JLCA Consult
Largest movements
- Receivables within one year +€28,630
up €28,630 (+196.8%), from €14,546 to €43,176
of which Other amounts receivable: +€22,686
- Cash +€14,673
up €14,673 (+62.3%), from €23,553 to €38,226
mainly Net result for the year (+€34,027) and Depreciation (+€8,148)
- Tangible fixed assets -€5,019
down €5,019 (-33.4%), from €15,025 to €10,006
- Reserves +€34,027
up €34,027 (+97.5%), from €34,915 to €68,942
- Short-term financial debts +€4,236
new in 2025: €4,236
- Other operating charges +€1,000
up €1,000 (+203.0%), from €492 to €1,492
- Financial income +€678
up €678 (+413.8%), from €164 to €842
- Gross operating margin -€631
down €631 (-1.1%), from €59,730 to €59,099
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 | €53,124 | €91,408 | +€38,284 | +72.1% |
| Fixed assets | 21/28 | €15,025 | €10,006 | -€5,019 | -33.4% |
| Tangible fixed assets | 22/27 | €15,025 | €10,006 | -€5,019 | -33.4% |
| Furniture and vehicles | 24 | €15,025 | €10,006 | -€5,019 | -33.4% |
| Current assets | 29/58 | €38,099 | €81,402 | +€43,303 | +113.7% |
| Amounts receivable within one year | 40/41 | €14,546 | €43,176 | +€28,630 | +196.8% |
| Trade receivables | 40 | €8,726 | €14,669 | +€5,943 | +68.1% |
| Other amounts receivable | 41 | €5,821 | €28,507 | +€22,686 | +389.7% |
| Cash at bank and in hand | 54/58 | €23,553 | €38,226 | +€14,673 | +62.3% |
| Total equity and liabilities | 10/49 | €53,124 | €91,408 | +€38,284 | +72.1% |
| Equity | 10/15 | €37,415 | €71,442 | +€34,027 | +90.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,915 | €68,942 | +€34,027 | +97.5% |
| Distributable reserves | 133 | €34,915 | €68,942 | +€34,027 | +97.5% |
| Amounts payable | 17/49 | €15,709 | €19,966 | +€4,257 | +27.1% |
| Amounts payable within one year | 42/48 | €15,709 | €19,966 | +€4,257 | +27.1% |
| Financial debts | 43 | - | €4,236 | +€4,236 | |
| Credit institutions | 430/8 | - | €4,236 | +€4,236 | |
| Trade debts | 44 | €48 | €8 | -€40 | -83.2% |
| Suppliers | 440/4 | €48 | €8 | -€40 | -83.2% |
| Taxes, remuneration and social security | 45 | €15,661 | €15,722 | +€61 | +0.4% |
| Taxes | 450/3 | €15,661 | €15,722 | +€61 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,475 | €8,148 | -€327 | -3.9% |
| Other operating charges | 640/8 | €492 | €1,492 | +€1,000 | +203.0% |
| Gross operating margin | 9900 | €59,730 | €59,099 | -€631 | -1.1% |
| Operating profit (loss) | 9901 | €50,763 | €49,459 | -€1,304 | -2.6% |
| Financial income | 75/76B | €164 | €842 | +€678 | +413.8% |
| Recurring financial income | 75 | €164 | €842 | +€678 | +413.8% |
| Financial charges | 65/66B | €350 | €552 | +€202 | +57.5% |
| Recurring financial charges | 65 | €350 | €552 | +€202 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €50,577 | €49,749 | -€828 | -1.6% |
| Income taxes | 67/77 | €15,661 | €15,722 | +€61 | +0.4% |
| Profit (loss) for the period | 9904 | €34,915 | €34,027 | -€888 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,915 | €34,027 | -€888 | -2.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.