JLex: 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.
JLex
Largest movements
- Receivables within one year -€190,889
down €190,889 (-74.2%), from €257,303 to €66,414
of which Trade receivables: -€251,330
- Cash +€20,750
up €20,750 (+59.5%), from €34,855 to €55,605
mainly Receivables within one year (+€190,889) and Net result for the year (+€32,810)
- Tangible fixed assets -€9,074
down €9,074 (-5.1%), from €177,576 to €168,502
of which Other tangible fixed assets: -€7,352
- Trade debts -€162,500
down €162,500 (-98.6%), from €164,832 to €2,332
- Tax, wage and social debts -€35,021
down €35,021 (-94.3%), from €37,123 to €2,102
of which Taxes: -€35,021
- Profit (loss) carried forward +€32,810
up €32,810 (+13.2%), from €247,938 to €280,748
- Other debts -€14,722
down €14,722 (-100.0%), from €14,722 to €0
- Gross operating margin -€131,213
down €131,213 (-70.8%), from €185,419 to €54,206
- Taxes -€21,520
down €21,520 (-59.7%), from €36,056 to €14,536
- Depreciation -€10,551
down €10,551 (-50.5%), from €20,885 to €10,334
- Financial income +€3,561
new in 2025: €3,561
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 | €469,734 | €290,522 | -€179,212 | -38.2% |
| Fixed assets | 21/28 | €177,576 | €168,502 | -€9,074 | -5.1% |
| Tangible fixed assets | 22/27 | €177,576 | €168,502 | -€9,074 | -5.1% |
| Land and buildings | 22 | €148,887 | €147,046 | -€1,841 | -1.2% |
| Plant, machinery and equipment | 23 | €2,183 | €2,303 | +€119 | +5.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €26,506 | €19,153 | -€7,352 | -27.7% |
| Current assets | 29/58 | €292,158 | €122,019 | -€170,139 | -58.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €257,303 | €66,414 | -€190,889 | -74.2% |
| Trade receivables | 40 | €252,270 | €941 | -€251,330 | -99.6% |
| Other amounts receivable | 41 | €5,033 | €65,474 | +€60,440 | +1200.8% |
| Cash at bank and in hand | 54/58 | €34,855 | €55,605 | +€20,750 | +59.5% |
| Total equity and liabilities | 10/49 | €469,734 | €290,522 | -€179,212 | -38.2% |
| Equity | 10/15 | €252,938 | €285,748 | +€32,810 | +13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,938 | €280,748 | +€32,810 | +13.2% |
| Amounts payable | 17/49 | €216,797 | €4,774 | -€212,023 | -97.8% |
| Amounts payable after more than one year | 17 | €120 | €340 | +€220 | +183.3% |
| Other amounts payable | 178/9 | €120 | €340 | +€220 | +183.3% |
| Amounts payable within one year | 42/48 | €216,677 | €4,434 | -€212,243 | -98.0% |
| Trade debts | 44 | €164,832 | €2,332 | -€162,500 | -98.6% |
| Suppliers | 440/4 | €164,832 | €2,332 | -€162,500 | -98.6% |
| Taxes, remuneration and social security | 45 | €37,123 | €2,102 | -€35,021 | -94.3% |
| Taxes | 450/3 | €37,123 | €2,102 | -€35,021 | -94.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,722 | €0 | -€14,722 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,885 | €10,334 | -€10,551 | -50.5% |
| Other operating charges | 640/8 | €0 | €88 | +€88 | |
| Non-recurring operating charges | 66A | €340 | €0 | -€340 | -100.0% |
| Gross operating margin | 9900 | €185,419 | €54,206 | -€131,213 | -70.8% |
| Operating profit (loss) | 9901 | €164,194 | €43,785 | -€120,409 | -73.3% |
| Financial income | 75/76B | - | €3,561 | +€3,561 | |
| Recurring financial income | 75 | - | €3,561 | +€3,561 | |
| Profit (loss) for the period before taxes | 9903 | €164,194 | €47,346 | -€116,848 | -71.2% |
| Income taxes | 67/77 | €36,056 | €14,536 | -€21,520 | -59.7% |
| Profit (loss) for the period | 9904 | €128,138 | €32,810 | -€95,327 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €128,138 | €32,810 | -€95,327 | -74.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.