JLG Consulting: 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.
JLG Consulting
Largest movements
- Cash -€47,408
down €47,408 (-84.4%), from €56,186 to €8,778
mainly Receivables within one year (-€30,125) and Investment in fixed assets (net) (-€9,435)
- Receivables within one year +€30,125
up €30,125 (+17,452%), from €173 to €30,297
of which Trade receivables: +€22,009
- Tangible fixed assets +€4,810
up €4,810 (+51.8%), from €9,294 to €14,103
of which Plant, machinery and equipment: +€7,536
- Deferred charges and accrued income +€2,197
up €2,197 (+168%), from €1,305 to €3,502
- Profit (loss) carried forward -€7,862
down €7,862 (-14.4%), from €54,717 to €46,855
- Trade debts -€4,818
down €4,818 (-73.2%), from €6,583 to €1,766
- Tax, wage and social debts +€3,430
up €3,430 (+193%), from €1,773 to €5,203
- Other debts -€788
down €788 (-89.2%), from €884 to €96
- Gross operating margin -€36,247
down €36,247, from €33,717 to -€2,530
- Taxes -€6,559
down €6,559 (-97.4%), from €6,733 to €173
- Depreciation +€3,279
up €3,279 (+296%), from €1,106 to €4,386
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 | €66,957 | €56,919 | -€10,037 | -15.0% |
| Fixed assets | 21/28 | €9,294 | €14,343 | +€5,050 | +54.3% |
| Tangible fixed assets | 22/27 | €9,294 | €14,103 | +€4,810 | +51.8% |
| Plant, machinery and equipment | 23 | €332 | €7,868 | +€7,536 | +2,270% |
| Furniture and vehicles | 24 | €7,289 | €4,749 | -€2,539 | -34.8% |
| Other tangible fixed assets | 26 | €1,673 | €1,486 | -€187 | -11.2% |
| Financial fixed assets | 28 | - | €240 | +€240 | |
| Current assets | 29/58 | €57,663 | €42,576 | -€15,087 | -26.2% |
| Amounts receivable within one year | 40/41 | €173 | €30,297 | +€30,125 | +17,452% |
| Trade receivables | 40 | - | €22,009 | +€22,009 | |
| Other amounts receivable | 41 | €173 | €8,288 | +€8,115 | +4,701% |
| Cash at bank and in hand | 54/58 | €56,186 | €8,778 | -€47,408 | -84.4% |
| Deferred charges and accrued income | 490/1 | €1,305 | €3,502 | +€2,197 | +168% |
| Total equity and liabilities | 10/49 | €66,957 | €56,919 | -€10,037 | -15.0% |
| Equity | 10/15 | €57,717 | €49,855 | -€7,862 | -13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,717 | €46,855 | -€7,862 | -14.4% |
| Amounts payable | 17/49 | €9,240 | €7,065 | -€2,175 | -23.5% |
| Amounts payable within one year | 42/48 | €9,240 | €7,065 | -€2,175 | -23.5% |
| Trade debts | 44 | €6,583 | €1,766 | -€4,818 | -73.2% |
| Suppliers | 440/4 | €6,583 | €1,766 | -€4,818 | -73.2% |
| Taxes, remuneration and social security | 45 | €1,773 | €5,203 | +€3,430 | +193% |
| Taxes | 450/3 | €1,773 | €5,203 | +€3,430 | +193% |
| Other amounts payable | 47/48 | €884 | €96 | -€788 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,106 | €4,386 | +€3,279 | +296% |
| Other operating charges | 640/8 | €648 | €601 | -€47 | -7.2% |
| Gross operating margin | 9900 | €33,717 | -€2,530 | -€36,247 | |
| Operating profit (loss) | 9901 | €31,962 | -€7,517 | -€39,480 | |
| Financial charges | 65/66B | €79 | €171 | +€92 | +116% |
| Recurring financial charges | 65 | €79 | €171 | +€92 | +116% |
| Profit (loss) for the period before taxes | 9903 | €31,883 | -€7,688 | -€39,572 | |
| Income taxes | 67/77 | €6,733 | €173 | -€6,559 | -97.4% |
| Profit (loss) for the period | 9904 | €25,151 | -€7,862 | -€33,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,151 | -€7,862 | -€33,012 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.