JLES: 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.
JLES
Largest movements
- Cash -€3,423
down €3,423 (-76.2%), from €4,490 to €1,067
mainly Tax, wage and social debts (-€2,000) and Net result for the year (-€1,423)
- Tax, wage and social debts -€2,000
no longer reported in 2025 (was €2,000)
- Profit (loss) carried forward -€1,423
down €1,423, from €899 to -€525
- Gross operating margin -€49
down €49 (-3.6%), from -€1,353 to -€1,402
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 | €94,490 | €91,067 | -€3,423 | -3.6% |
| Fixed assets | 21/28 | €90,000 | €90,000 | = | 0.0% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €4,490 | €1,067 | -€3,423 | -76.2% |
| Cash at bank and in hand | 54/58 | €4,490 | €1,067 | -€3,423 | -76.2% |
| Total equity and liabilities | 10/49 | €94,490 | €91,067 | -€3,423 | -3.6% |
| Equity | 10/15 | €25,899 | €24,475 | -€1,423 | -5.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €899 | -€525 | -€1,423 | |
| Amounts payable | 17/49 | €68,592 | €66,592 | -€2,000 | -2.9% |
| Amounts payable within one year | 42/48 | €68,592 | €66,592 | -€2,000 | -2.9% |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Taxes | 450/3 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €66,592 | €66,592 | = | 0.0% |
| Gross operating margin | 9900 | -€1,353 | -€1,402 | -€49 | -3.6% |
| Operating profit (loss) | 9901 | -€1,353 | -€1,402 | -€49 | -3.6% |
| Financial charges | 65/66B | €24 | €21 | -€3 | -12.0% |
| Recurring financial charges | 65 | €24 | €21 | -€3 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,377 | -€1,423 | -€46 | -3.4% |
| Profit (loss) for the period | 9904 | -€1,377 | -€1,423 | -€46 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,377 | -€1,423 | -€46 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.