JLD ORTOLAN: 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.
JLD ORTOLAN
Largest movements
- Receivables within one year +€3,574
up €3,574 (+35.2%), from €10,143 to €13,717
of which Trade receivables: +€8,833
- Cash +€731
up €731 (+54.2%), from €1,350 to €2,081
mainly Net result for the year (+€2,886) and Tax, wage and social debts (+€1,468)
- Tangible fixed assets -€338
no longer reported in 2025 (was €338)
- Profit (loss) carried forward +€2,885
up €2,885 (+33.6%), from €8,594 to €11,479
- Tax, wage and social debts +€1,468
up €1,468 (+418.3%), from €351 to €1,819
- Trade debts -€386
no longer reported in 2025 (was €386)
- Gross operating margin +€3,780
up €3,780, from -€408 to €3,372
- Financial income -€497
down €497 (-59.3%), from €839 to €342
- Depreciation -€238
down €238 (-41.3%), from €576 to €338
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 | €11,831 | €15,798 | +€3,967 | +33.5% |
| Fixed assets | 21/28 | €338 | - | -€338 | |
| Tangible fixed assets | 22/27 | €338 | - | -€338 | |
| Furniture and vehicles | 24 | €338 | - | -€338 | |
| Current assets | 29/58 | €11,493 | €15,798 | +€4,305 | +37.5% |
| Amounts receivable within one year | 40/41 | €10,143 | €13,717 | +€3,574 | +35.2% |
| Trade receivables | 40 | €1,210 | €10,043 | +€8,833 | +730.0% |
| Other amounts receivable | 41 | €8,933 | €3,674 | -€5,259 | -58.9% |
| Cash at bank and in hand | 54/58 | €1,350 | €2,081 | +€731 | +54.2% |
| Total equity and liabilities | 10/49 | €11,831 | €15,798 | +€3,967 | +33.5% |
| Equity | 10/15 | €11,094 | €13,979 | +€2,885 | +26.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,594 | €11,479 | +€2,885 | +33.6% |
| Amounts payable | 17/49 | €737 | €1,819 | +€1,082 | +146.8% |
| Amounts payable within one year | 42/48 | €737 | €1,819 | +€1,082 | +146.8% |
| Trade debts | 44 | €386 | - | -€386 | |
| Suppliers | 440/4 | €386 | - | -€386 | |
| Taxes, remuneration and social security | 45 | €351 | €1,819 | +€1,468 | +418.3% |
| Taxes | 450/3 | €351 | €1,819 | +€1,468 | +418.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €576 | €338 | -€238 | -41.3% |
| Other operating charges | 640/8 | €386 | €400 | +€14 | +3.6% |
| Gross operating margin | 9900 | -€408 | €3,372 | +€3,780 | |
| Operating profit (loss) | 9901 | -€1,370 | €2,634 | +€4,004 | |
| Financial income | 75/76B | €839 | €342 | -€497 | -59.3% |
| Recurring financial income | 75 | €839 | €342 | -€497 | -59.3% |
| Financial charges | 65/66B | €90 | €90 | = | 0.0% |
| Recurring financial charges | 65 | €90 | €90 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€621 | €2,886 | +€3,507 | |
| Profit (loss) for the period | 9904 | -€621 | €2,886 | +€3,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€621 | €2,886 | +€3,507 |
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.