JLCB: 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.
JLCB
Largest movements
- Receivables within one year -€49,291
down €49,291 (-32.0%), from €153,805 to €104,514
of which Trade receivables: -€43,760
- Stocks and contracts +€10,238
up €10,238 (+14.8%), from €68,958 to €79,196
- Cash +€7,739
up €7,739 (+1017.4%), from €761 to €8,499
mainly Receivables within one year (+€49,291) and Other debts (+€9,204)
- Deferred charges and accrued income +€4,541
new in 2025: €4,541
- Tangible fixed assets -€4,456
down €4,456 (-33.8%), from €13,196 to €8,741
of which Furniture and vehicles: -€3,856
- Trade debts -€30,216
down €30,216 (-37.0%), from €81,710 to €51,493
- Tax, wage and social debts -€14,189
down €14,189 (-66.5%), from €21,339 to €7,150
of which Remuneration and social security: -€8,512
- Other debts +€9,204
up €9,204 (+15.7%), from €58,605 to €67,809
- Profit (loss) carried forward +€3,972
up €3,972 (+7.3%), from €54,607 to €58,579
- Gross operating margin +€23,759
up €23,759 (+29.1%), from €81,675 to €105,434
- Staff costs -€14,905
down €14,905 (-14.4%), from €103,681 to €88,776
- Financial income -€6,662
down €6,662 (-98.5%), from €6,762 to €100
- Taxes +€4,176
new in 2025: €4,176
- Depreciation +€2,827
up €2,827 (+173.7%), from €1,628 to €4,456
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 | €236,720 | €205,491 | -€31,229 | -13.2% |
| Fixed assets | 21/28 | €13,196 | €8,741 | -€4,456 | -33.8% |
| Tangible fixed assets | 22/27 | €13,196 | €8,741 | -€4,456 | -33.8% |
| Plant, machinery and equipment | 23 | €2,311 | €1,711 | -€600 | -26.0% |
| Furniture and vehicles | 24 | €10,886 | €7,030 | -€3,856 | -35.4% |
| Current assets | 29/58 | €223,524 | €196,750 | -€26,773 | -12.0% |
| Stocks and contracts in progress | 3 | €68,958 | €79,196 | +€10,238 | +14.8% |
| Stocks | 30/36 | €68,958 | €79,196 | +€10,238 | +14.8% |
| Amounts receivable within one year | 40/41 | €153,805 | €104,514 | -€49,291 | -32.0% |
| Trade receivables | 40 | €143,002 | €99,242 | -€43,760 | -30.6% |
| Other amounts receivable | 41 | €10,803 | €5,272 | -€5,531 | -51.2% |
| Cash at bank and in hand | 54/58 | €761 | €8,499 | +€7,739 | +1017.4% |
| Deferred charges and accrued income | 490/1 | - | €4,541 | +€4,541 | |
| Total equity and liabilities | 10/49 | €236,720 | €205,491 | -€31,229 | -13.2% |
| Equity | 10/15 | €75,067 | €79,039 | +€3,972 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,607 | €58,579 | +€3,972 | +7.3% |
| Amounts payable | 17/49 | €161,653 | €126,452 | -€35,201 | -21.8% |
| Amounts payable within one year | 42/48 | €161,653 | €126,452 | -€35,201 | -21.8% |
| Trade debts | 44 | €81,710 | €51,493 | -€30,216 | -37.0% |
| Suppliers | 440/4 | €81,710 | €51,493 | -€30,216 | -37.0% |
| Taxes, remuneration and social security | 45 | €21,339 | €7,150 | -€14,189 | -66.5% |
| Taxes | 450/3 | €9,112 | €3,435 | -€5,677 | -62.3% |
| Remuneration and social security | 454/9 | €12,226 | €3,715 | -€8,512 | -69.6% |
| Other amounts payable | 47/48 | €58,605 | €67,809 | +€9,204 | +15.7% |
| Remuneration, social security and pensions | 62 | €103,681 | €88,776 | -€14,905 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,628 | €4,456 | +€2,827 | +173.7% |
| Other operating charges | 640/8 | €755 | €400 | -€355 | -47.0% |
| Non-recurring operating charges | 66A | €4,763 | - | -€4,763 | |
| Gross operating margin | 9900 | €81,675 | €105,434 | +€23,759 | +29.1% |
| Operating profit (loss) | 9901 | -€29,151 | €11,802 | +€40,953 | |
| Financial income | 75/76B | €6,762 | €100 | -€6,662 | -98.5% |
| Recurring financial income | 75 | €6,762 | €100 | -€6,662 | -98.5% |
| Financial charges | 65/66B | €5,527 | €3,755 | -€1,772 | -32.1% |
| Recurring financial charges | 65 | €5,527 | €3,755 | -€1,772 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,916 | €8,147 | +€36,063 | |
| Income taxes | 67/77 | - | €4,176 | +€4,176 | |
| Profit (loss) for the period | 9904 | -€27,916 | €3,972 | +€31,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,916 | €3,972 | +€31,888 |
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 10 October 2026 via checked.be.