JLETECHEUR: 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.
JLETECHEUR
Largest movements
- Stocks and contracts +€4,300
new in 2024: €4,300
- Cash -€1,252
down €1,252 (-38.2%), from €3,279 to €2,027
mainly Stocks and contracts (-€4,300) and Net result for the year (-€3,152)
- Tangible fixed assets +€1,212
new in 2024: €1,212
- Trade debts +€3,715
up €3,715, from €0 to €3,715
- Profit (loss) carried forward -€3,152
down €3,152 (-21.3%), from -€14,827 to -€17,979
- Other debts +€3,035
up €3,035 (+20.0%), from €15,200 to €18,235
- Accrued charges and deferred income +€769
up €769 (+27.4%), from €2,808 to €3,577
- Tax, wage and social debts -€100
down €100 (-100.0%), from €100 to €0
of which Taxes: -€100
- Staff costs -€4,654
down €4,654 (-12.4%), from €37,411 to €32,757
- Turnover -€3,154
down €3,154 (-7.0%), from €45,000 to €41,846
- Purchases and services -€2,913
down €2,913 (-24.1%), from €12,105 to €9,192
- Taxes +€2,355
up €2,355, from €0 to €2,355
- Gross operating margin -€1,201
down €1,201 (-3.5%), from €33,855 to €32,654
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,281 | €7,547 | +€4,265 | +130.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | - | €1,212 | +€1,212 | |
| Tangible fixed assets | 22/27 | - | €1,212 | +€1,212 | |
| Furniture and vehicles | 24 | - | €1,212 | +€1,212 | |
| Current assets | 29/58 | €3,281 | €6,335 | +€3,054 | +93.1% |
| Stocks and contracts in progress | 3 | - | €4,300 | +€4,300 | |
| Stocks | 30/36 | - | €4,300 | +€4,300 | |
| Amounts receivable within one year | 40/41 | €3 | €8 | +€6 | +220.0% |
| Trade receivables | 40 | €3 | €8 | +€6 | +220.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,279 | €2,027 | -€1,252 | -38.2% |
| Total equity and liabilities | 10/49 | €3,281 | €7,547 | +€4,265 | +130.0% |
| Equity | 10/15 | -€14,827 | -€17,979 | -€3,152 | -21.3% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€14,827 | -€17,979 | -€3,152 | -21.3% |
| Amounts payable | 17/49 | €18,108 | €25,526 | +€7,418 | +41.0% |
| Amounts payable within one year | 42/48 | €15,300 | €21,949 | +€6,649 | +43.5% |
| Trade debts | 44 | €0 | €3,715 | +€3,715 | |
| Suppliers | 440/4 | €0 | €3,715 | +€3,715 | |
| Taxes, remuneration and social security | 45 | €100 | €0 | -€100 | -100.0% |
| Taxes | 450/3 | €100 | - | -€100 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €15,200 | €18,235 | +€3,035 | +20.0% |
| Accrued charges and deferred income | 492/3 | €2,808 | €3,577 | +€769 | +27.4% |
| Turnover | 70 | €45,000 | €41,846 | -€3,154 | -7.0% |
| Non-recurring operating income | 76A | €800 | - | -€800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,105 | €9,192 | -€2,913 | -24.1% |
| Remuneration, social security and pensions | 62 | €37,411 | €32,757 | -€4,654 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €606 | +€606 | |
| Gross operating margin | 9900 | €33,855 | €32,654 | -€1,201 | -3.5% |
| Operating profit (loss) | 9901 | -€3,556 | -€709 | +€2,847 | +80.1% |
| Financial charges | 65/66B | €113 | €89 | -€24 | -21.5% |
| Recurring financial charges | 65 | €113 | €89 | -€24 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,669 | -€798 | +€2,872 | +78.3% |
| Income taxes | 67/77 | €0 | €2,355 | +€2,355 | |
| Profit (loss) for the period | 9904 | -€3,669 | -€3,152 | +€517 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,669 | -€3,152 | +€517 | +14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.