JLG800: 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.
JLG800
Largest movements
- Cash +€33,342
up €33,342 (+390%), from €8,559 to €41,901
mainly Net result for the year (+€34,312) and Trade debts (+€3,242)
- Deferred charges and accrued income +€2,760
new in 2025: €2,760
- Receivables within one year +€1,112
new in 2025: €1,112
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€14,312
up €14,312, from -€9,953 to €4,359
- Other debts -€3,272
no longer reported in 2025 (was €3,272)
- Trade debts +€3,242
up €3,242 (+149%), from €2,174 to €5,416
- Tax, wage and social debts +€2,931
up €2,931 (+26.5%), from €11,066 to €13,997
- Gross operating margin +€52,099
up €52,099, from -€9,221 to €42,879
- Taxes +€7,794
up €7,794 (+7,129%), from €109 to €7,903
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 | €8,559 | €45,772 | +€37,214 | +435% |
| Current assets | 29/58 | €8,559 | €45,772 | +€37,214 | +435% |
| Amounts receivable within one year | 40/41 | - | €1,112 | +€1,112 | |
| Other amounts receivable | 41 | - | €1,112 | +€1,112 | |
| Cash at bank and in hand | 54/58 | €8,559 | €41,901 | +€33,342 | +390% |
| Deferred charges and accrued income | 490/1 | - | €2,760 | +€2,760 | |
| Total equity and liabilities | 10/49 | €8,559 | €45,772 | +€37,214 | +435% |
| Equity | 10/15 | -€7,953 | €26,359 | +€34,312 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€9,953 | €4,359 | +€14,312 | |
| Amounts payable | 17/49 | €16,512 | €19,413 | +€2,901 | +17.6% |
| Amounts payable within one year | 42/48 | €16,512 | €19,413 | +€2,901 | +17.6% |
| Trade debts | 44 | €2,174 | €5,416 | +€3,242 | +149% |
| Suppliers | 440/4 | €2,174 | €5,416 | +€3,242 | +149% |
| Taxes, remuneration and social security | 45 | €11,066 | €13,997 | +€2,931 | +26.5% |
| Taxes | 450/3 | €11,066 | €13,997 | +€2,931 | +26.5% |
| Other amounts payable | 47/48 | €3,272 | - | -€3,272 | |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Gross operating margin | 9900 | -€9,221 | €42,879 | +€52,099 | |
| Operating profit (loss) | 9901 | -€9,380 | €42,778 | +€52,158 | |
| Financial income | 75/76B | €3 | €21 | +€18 | +639% |
| Recurring financial income | 75 | €3 | €21 | +€18 | +639% |
| Financial charges | 65/66B | €467 | €583 | +€116 | +24.9% |
| Recurring financial charges | 65 | €467 | €583 | +€116 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,844 | €42,215 | +€52,059 | |
| Income taxes | 67/77 | €109 | €7,903 | +€7,794 | +7,129% |
| Profit (loss) for the period | 9904 | -€9,953 | €34,312 | +€44,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,953 | €34,312 | +€44,265 |
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 20 October 2026 via checked.be.