JLEC INFORMATIQUE: 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.
JLEC INFORMATIQUE
Largest movements
- Tangible fixed assets -€14,635
down €14,635 (-23.4%), from €62,469 to €47,833
of which Furniture and vehicles: -€12,036
- Cash -€6,367
down €6,367 (-50.8%), from €12,527 to €6,160
mainly Debts after one year (-€9,724) and Net result for the year (-€5,858)
- Receivables within one year +€4,099
up €4,099 (+24.1%), from €17,036 to €21,135
of which Trade receivables: +€2,382
- Deferred charges and accrued income -€2,596
down €2,596 (-84.7%), from €3,064 to €468
- Debts after one year -€9,724
down €9,724 (-25.3%), from €38,502 to €28,778
- Profit (loss) carried forward -€5,286
new in 2025: -€5,286
- Tax, wage and social debts -€4,583
down €4,583 (-21.6%), from €21,236 to €16,653
of which Taxes: -€4,129
- Depreciation +€7,694
up €7,694 (+111%), from €6,942 to €14,635
- Gross operating margin -€7,278
down €7,278 (-38.8%), from €18,744 to €11,466
- Taxes -€3,484
down €3,484 (-95.4%), from €3,650 to €166
- Financial charges +€783
up €783 (+69.2%), from €1,132 to €1,915
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 | €95,596 | €76,097 | -€19,499 | -20.4% |
| Fixed assets | 21/28 | €62,969 | €48,333 | -€14,635 | -23.2% |
| Tangible fixed assets | 22/27 | €62,469 | €47,833 | -€14,635 | -23.4% |
| Plant, machinery and equipment | 23 | €4,001 | €2,854 | -€1,148 | -28.7% |
| Furniture and vehicles | 24 | €56,123 | €44,086 | -€12,036 | -21.4% |
| Other tangible fixed assets | 26 | €2,344 | €893 | -€1,451 | -61.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €32,628 | €27,764 | -€4,864 | -14.9% |
| Amounts receivable within one year | 40/41 | €17,036 | €21,135 | +€4,099 | +24.1% |
| Trade receivables | 40 | €15,786 | €18,168 | +€2,382 | +15.1% |
| Other amounts receivable | 41 | €1,250 | €2,967 | +€1,717 | +137% |
| Cash at bank and in hand | 54/58 | €12,527 | €6,160 | -€6,367 | -50.8% |
| Deferred charges and accrued income | 490/1 | €3,064 | €468 | -€2,596 | -84.7% |
| Total equity and liabilities | 10/49 | €95,596 | €76,097 | -€19,499 | -20.4% |
| Equity | 10/15 | €22,805 | €16,947 | -€5,858 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,605 | €16,033 | -€572 | -3.4% |
| Distributable reserves | 133 | €16,605 | €16,033 | -€572 | -3.4% |
| Profit (loss) carried forward | 14 | - | -€5,286 | -€5,286 | |
| Amounts payable | 17/49 | €72,792 | €59,150 | -€13,641 | -18.7% |
| Amounts payable after more than one year | 17 | €38,502 | €28,778 | -€9,724 | -25.3% |
| Financial debts | 170/4 | €38,502 | €28,778 | -€9,724 | -25.3% |
| Amounts payable within one year | 42/48 | €34,290 | €30,373 | -€3,917 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €9,353 | €9,724 | +€371 | +4.0% |
| Trade debts | 44 | €3,701 | €3,996 | +€294 | +7.9% |
| Suppliers | 440/4 | €3,701 | €3,996 | +€294 | +7.9% |
| Taxes, remuneration and social security | 45 | €21,236 | €16,653 | -€4,583 | -21.6% |
| Taxes | 450/3 | €17,212 | €13,083 | -€4,129 | -24.0% |
| Remuneration and social security | 454/9 | €4,024 | €3,570 | -€454 | -11.3% |
| Non-recurring operating income | 76A | €9,091 | €0 | -€9,091 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,942 | €14,635 | +€7,694 | +111% |
| Other operating charges | 640/8 | €664 | €685 | +€21 | +3.2% |
| Gross operating margin | 9900 | €18,744 | €11,466 | -€7,278 | -38.8% |
| Operating profit (loss) | 9901 | €11,138 | -€3,854 | -€14,993 | |
| Financial income | 75/76B | €63 | €77 | +€14 | +22.5% |
| Recurring financial income | 75 | €63 | €77 | +€14 | +22.5% |
| Financial charges | 65/66B | €1,132 | €1,915 | +€783 | +69.2% |
| Recurring financial charges | 65 | €1,132 | €1,915 | +€783 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €10,070 | -€5,692 | -€15,762 | |
| Income taxes | 67/77 | €3,650 | €166 | -€3,484 | -95.4% |
| Profit (loss) for the period | 9904 | €6,420 | -€5,858 | -€12,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,420 | -€5,858 | -€12,278 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.