JLL 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.
JLL Consulting
Largest movements
- Cash +€35,732
up €35,732 (+2,382%), from €1,500 to €37,232
mainly Net result for the year (+€26,861) and Debts after one year (+€26,160)
- Tangible fixed assets +€33,895
new in 2025: €33,895
- Receivables within one year +€8,047
new in 2025: €8,047
- Debts after one year +€26,160
new in 2025: €26,160
- Reserves +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€13,400
new in 2025: €13,400
- Current portion of long-term debt +€8,437
new in 2025: €8,437
- Profit (loss) carried forward +€6,861
new in 2025: €6,861
- Gross operating margin +€50,110
new in 2025: €50,110
- Taxes +€10,480
new in 2025: €10,480
- Depreciation +€6,847
new in 2025: €6,847
- Other operating charges +€4,810
new in 2025: €4,810
- Financial charges +€1,112
new in 2025: €1,112
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €1,500 | €79,696 | +€78,196 | +5,213% |
| Fixed assets | 21/28 | - | €33,895 | +€33,895 | |
| Tangible fixed assets | 22/27 | - | €33,895 | +€33,895 | |
| Leasing and similar rights | 25 | - | €33,895 | +€33,895 | |
| Current assets | 29/58 | €1,500 | €45,801 | +€44,301 | +2,953% |
| Amounts receivable within one year | 40/41 | - | €8,047 | +€8,047 | |
| Trade receivables | 40 | - | €8,047 | +€8,047 | |
| Cash at bank and in hand | 54/58 | €1,500 | €37,232 | +€35,732 | +2,382% |
| Deferred charges and accrued income | 490/1 | - | €522 | +€522 | |
| Total equity and liabilities | 10/49 | €1,500 | €79,696 | +€78,196 | +5,213% |
| Equity | 10/15 | €1,500 | €28,361 | +€26,861 | +1,791% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | - | €6,861 | +€6,861 | |
| Amounts payable | 17/49 | - | €51,335 | +€51,335 | |
| Amounts payable after more than one year | 17 | - | €26,160 | +€26,160 | |
| Financial debts | 170/4 | - | €26,160 | +€26,160 | |
| Amounts payable within one year | 42/48 | - | €25,175 | +€25,175 | |
| Current portion of amounts payable after more than one year | 42 | - | €8,437 | +€8,437 | |
| Trade debts | 44 | - | €2,024 | +€2,024 | |
| Suppliers | 440/4 | - | €2,024 | +€2,024 | |
| Taxes, remuneration and social security | 45 | - | €13,400 | +€13,400 | |
| Taxes | 450/3 | - | €13,400 | +€13,400 | |
| Other amounts payable | 47/48 | - | €1,314 | +€1,314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,847 | +€6,847 | |
| Other operating charges | 640/8 | - | €4,810 | +€4,810 | |
| Gross operating margin | 9900 | - | €50,110 | +€50,110 | |
| Operating profit (loss) | 9901 | - | €38,453 | +€38,453 | |
| Financial charges | 65/66B | - | €1,112 | +€1,112 | |
| Recurring financial charges | 65 | - | €1,112 | +€1,112 | |
| Profit (loss) for the period before taxes | 9903 | - | €37,341 | +€37,341 | |
| Income taxes | 67/77 | - | €10,480 | +€10,480 | |
| Profit (loss) for the period | 9904 | - | €26,861 | +€26,861 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €26,861 | +€26,861 |
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 16 October 2026 via checked.be.