JLCP: 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.
JLCP
Largest movements
- Cash +€129,017
up €129,017 (+108%), from €119,388 to €248,405
mainly Receivables within one year (+€61,644) and Tax, wage and social debts (+€50,474)
- Receivables within one year -€61,644
down €61,644 (-32.3%), from €190,761 to €129,117
of which Trade receivables: -€118,668
- Tangible fixed assets +€6,521
up €6,521 (+520%), from €1,254 to €7,775
- Tax, wage and social debts +€50,474
up €50,474 (+145%), from €34,735 to €85,209
of which Taxes: +€45,767
- Reserves +€47,706
up €47,706 (+49.3%), from €96,860 to €144,566
of which Distributable reserves: +€47,706
- Other debts -€15,500
no longer reported in 2023 (was €15,500)
- Trade debts -€8,786
down €8,786 (-5.5%), from €158,789 to €150,003
- Gross operating margin -€60,688
down €60,688 (-45.0%), from €134,945 to €74,257
- Taxes -€14,754
down €14,754 (-36.8%), from €40,140 to €25,386
- Depreciation +€3,004
up €3,004 (+2,442%), from €123 to €3,127
- Financial income +€2,254
up €2,254 (+117%), from €1,924 to €4,178
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,403 | €385,297 | +€73,894 | +23.7% |
| Fixed assets | 21/28 | €1,254 | €7,775 | +€6,521 | +520% |
| Tangible fixed assets | 22/27 | €1,254 | €7,775 | +€6,521 | +520% |
| Furniture and vehicles | 24 | €1,254 | €7,775 | +€6,521 | +520% |
| Current assets | 29/58 | €310,149 | €377,522 | +€67,373 | +21.7% |
| Amounts receivable within one year | 40/41 | €190,761 | €129,117 | -€61,644 | -32.3% |
| Trade receivables | 40 | €141,416 | €22,748 | -€118,668 | -83.9% |
| Other amounts receivable | 41 | €49,345 | €106,369 | +€57,024 | +116% |
| Cash at bank and in hand | 54/58 | €119,388 | €248,405 | +€129,017 | +108% |
| Total equity and liabilities | 10/49 | €311,403 | €385,297 | +€73,894 | +23.7% |
| Equity | 10/15 | €40,879 | €88,585 | +€47,706 | +117% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,860 | €144,566 | +€47,706 | +49.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €142,706 | +€47,706 | +50.2% |
| Profit (loss) carried forward | 14 | -€68,381 | -€68,381 | = | 0.0% |
| Provisions and deferred taxes | 16 | €61,500 | €61,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €61,500 | €61,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €61,500 | €61,500 | = | 0.0% |
| Amounts payable | 17/49 | €209,024 | €235,212 | +€26,188 | +12.5% |
| Amounts payable within one year | 42/48 | €209,024 | €235,212 | +€26,188 | +12.5% |
| Trade debts | 44 | €158,789 | €150,003 | -€8,786 | -5.5% |
| Suppliers | 440/4 | €158,789 | €150,003 | -€8,786 | -5.5% |
| Taxes, remuneration and social security | 45 | €34,735 | €85,209 | +€50,474 | +145% |
| Taxes | 450/3 | €34,735 | €80,502 | +€45,767 | +132% |
| Remuneration and social security | 454/9 | - | €4,707 | +€4,707 | |
| Other amounts payable | 47/48 | €15,500 | - | -€15,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €3,127 | +€3,004 | +2,442% |
| Other operating charges | 640/8 | €1,068 | €1,679 | +€611 | +57.2% |
| Gross operating margin | 9900 | €134,945 | €74,257 | -€60,688 | -45.0% |
| Operating profit (loss) | 9901 | €133,754 | €69,451 | -€64,303 | -48.1% |
| Financial income | 75/76B | €1,924 | €4,178 | +€2,254 | +117% |
| Recurring financial income | 75 | €1,924 | €4,178 | +€2,254 | +117% |
| Financial charges | 65/66B | - | €537 | +€537 | |
| Recurring financial charges | 65 | - | €537 | +€537 | |
| Profit (loss) for the period before taxes | 9903 | €135,678 | €73,092 | -€62,586 | -46.1% |
| Income taxes | 67/77 | €40,140 | €25,386 | -€14,754 | -36.8% |
| Profit (loss) for the period | 9904 | €95,538 | €47,706 | -€47,832 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €95,538 | €47,706 | -€47,832 | -50.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.