JLJ LEVIS: 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.
JLJ LEVIS
Largest movements
- Receivables within one year +€5,210
up €5,210 (+109%), from €4,761 to €9,971
of which Other amounts receivable: +€3,604
- Tangible fixed assets -€649
down €649 (-99.5%), from €652 to €3
of which Plant, machinery and equipment: -€423
- Deferred charges and accrued income -€172
no longer reported in 2025 (was €172)
- Trade debts +€2,128
up €2,128 (+238%), from €894 to €3,022
- Tax, wage and social debts +€1,874
up €1,874 (+317%), from €590 to €2,464
- Profit (loss) carried forward +€1,510
up €1,510 (+7.1%), from -€21,194 to -€19,684
- Short-term financial debts -€1,326
down €1,326 (-21.7%), from €6,103 to €4,777
- Accrued charges and deferred income +€205
new in 2025: €205
- Turnover -€117,826
no longer reported in 2025 (was €117,826)
- Purchases and services -€112,029
no longer reported in 2025 (was €112,029)
- Write-downs -€5,985
no longer reported in 2025 (was €5,985)
- Gross operating margin -€1,669
down €1,669 (-18.3%), from €9,095 to €7,427
- Taxes +€1,341
up €1,341 (+89.2%), from €1,504 to €2,844
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 | €6,853 | €11,244 | +€4,391 | +64.1% |
| Fixed assets | 21/28 | €1,421 | €773 | -€648 | -45.6% |
| Tangible fixed assets | 22/27 | €652 | €3 | -€649 | -99.5% |
| Plant, machinery and equipment | 23 | €426 | €3 | -€423 | -99.2% |
| Furniture and vehicles | 24 | €226 | €0 | -€226 | -100% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €769 | €770 | +€1 | +0.1% |
| Current assets | 29/58 | €5,432 | €10,471 | +€5,039 | +92.8% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,761 | €9,971 | +€5,210 | +109% |
| Trade receivables | 40 | €3,214 | €4,821 | +€1,607 | +50.0% |
| Other amounts receivable | 41 | €1,546 | €5,150 | +€3,604 | +233% |
| Cash at bank and in hand | 54/58 | €0 | €0 | -€0 | -100% |
| Deferred charges and accrued income | 490/1 | €172 | - | -€172 | |
| Total equity and liabilities | 10/49 | €6,853 | €11,244 | +€4,391 | +64.1% |
| Equity | 10/15 | -€734 | €776 | +€1,510 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,194 | -€19,684 | +€1,510 | +7.1% |
| Amounts payable | 17/49 | €7,587 | €10,468 | +€2,881 | +38.0% |
| Amounts payable within one year | 42/48 | €7,587 | €10,263 | +€2,676 | +35.3% |
| Financial debts | 43 | €6,103 | €4,777 | -€1,326 | -21.7% |
| Credit institutions | 430/8 | €6,103 | €4,777 | -€1,326 | -21.7% |
| Trade debts | 44 | €894 | €3,022 | +€2,128 | +238% |
| Suppliers | 440/4 | €894 | €3,022 | +€2,128 | +238% |
| Taxes, remuneration and social security | 45 | €590 | €2,464 | +€1,874 | +317% |
| Taxes | 450/3 | €590 | €2,464 | +€1,874 | +317% |
| Accrued charges and deferred income | 492/3 | - | €205 | +€205 | |
| Turnover | 70 | €117,826 | - | -€117,826 | |
| Goods, raw materials, services and sundry goods | 60/61 | €112,029 | - | -€112,029 | |
| Remuneration, social security and pensions | 62 | €865 | €829 | -€37 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,208 | €649 | -€560 | -46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,985 | - | -€5,985 | |
| Other operating charges | 640/8 | €798 | €868 | +€69 | +8.7% |
| Gross operating margin | 9900 | €9,095 | €7,427 | -€1,669 | -18.3% |
| Operating profit (loss) | 9901 | €238 | €5,082 | +€4,843 | +2,031% |
| Financial income | 75/76B | €3 | €1 | -€2 | -60.2% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -60.2% |
| Financial charges | 65/66B | €752 | €729 | -€23 | -3.1% |
| Recurring financial charges | 65 | €752 | €729 | -€23 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€510 | €4,354 | +€4,865 | |
| Income taxes | 67/77 | €1,504 | €2,844 | +€1,341 | +89.2% |
| Profit (loss) for the period | 9904 | -€2,014 | €1,510 | +€3,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,014 | €1,510 | +€3,524 |
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 18 October 2026 via checked.be.