JLF: what changed
JLF
Largest movements
- Deferred charges and accrued income -€748
down €748 (-100%), from €748 to €0
- Receivables within one year -€260
no longer reported in 2025 (was €260)
- Cash +€149
up €149 (+3,293%), from €5 to €154
mainly Deferred charges and accrued income (+€748) and Receivables within one year (+€260)
- Other debts -€642
down €642 (-1.6%), from €41,326 to €40,684
- Profit (loss) carried forward -€217
down €217 (-0.2%), from -€98,313 to -€98,530
- Financial charges -€99,251
down €99,251 (-99.9%), from €99,352 to €101
of which Non-recurring financial charges: -€99,252
- Other operating charges +€52
up €52 (+81.3%), from €64 to €116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,013 | €154 | -€859 | -84.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,013 | €154 | -€859 | -84.8% |
| Amounts receivable within one year | 40/41 | €260 | - | -€260 | |
| Other amounts receivable | 41 | €260 | - | -€260 | |
| Cash at bank and in hand | 54/58 | €5 | €154 | +€149 | +3,293% |
| Deferred charges and accrued income | 490/1 | €748 | €0 | -€748 | -100% |
| Total equity and liabilities | 10/49 | €1,013 | €154 | -€859 | -84.8% |
| Equity | 10/15 | -€40,313 | -€40,530 | -€217 | -0.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €57,000 | €57,000 | = | 0.0% |
| Distributable reserves | 133 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,313 | -€98,530 | -€217 | -0.2% |
| Amounts payable | 17/49 | €41,326 | €40,684 | -€642 | -1.6% |
| Amounts payable within one year | 42/48 | €41,326 | €40,684 | -€642 | -1.6% |
| Other amounts payable | 47/48 | €41,326 | €40,684 | -€642 | -1.6% |
| Other operating charges | 640/8 | €64 | €116 | +€52 | +81.3% |
| Gross operating margin | 9900 | €0 | €0 | = | |
| Operating profit (loss) | 9901 | -€64 | -€116 | -€52 | -81.3% |
| Financial charges | 65/66B | €99,352 | €101 | -€99,251 | -99.9% |
| Recurring financial charges | 65 | €100 | €101 | +€1 | +1.2% |
| Non-recurring financial charges | 66B | €99,252 | - | -€99,252 | |
| Profit (loss) for the period before taxes | 9903 | -€99,416 | -€217 | +€99,199 | +99.8% |
| Profit (loss) for the period | 9904 | -€99,416 | -€217 | +€99,199 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,416 | -€217 | +€99,199 | +99.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.