JLLM: 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.
JLLM
Largest movements
- Cash +€11,564
up €11,564 (+9.1%), from €127,468 to €139,032
mainly Net result for the year (+€55,959) and Other debts (+€11,399)
- Other debts +€11,399
up €11,399 (+24.8%), from €45,939 to €57,338
- Trade debts +€3,273
up €3,273 (+186%), from €1,758 to €5,031
- Tax, wage and social debts -€1,714
down €1,714 (-14.4%), from €11,875 to €10,160
of which Taxes: -€1,735
- Gross operating margin +€13,090
up €13,090 (+23.2%), from €56,369 to €69,458
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 | €136,627 | €149,585 | +€12,958 | +9.5% |
| Fixed assets | 21/28 | - | €378 | +€378 | |
| Tangible fixed assets | 22/27 | - | €378 | +€378 | |
| Furniture and vehicles | 24 | - | €378 | +€378 | |
| Current assets | 29/58 | €136,627 | €149,207 | +€12,580 | +9.2% |
| Amounts receivable within one year | 40/41 | €9,158 | €10,174 | +€1,016 | +11.1% |
| Trade receivables | 40 | €9,158 | €10,174 | +€1,016 | +11.1% |
| Cash at bank and in hand | 54/58 | €127,468 | €139,032 | +€11,564 | +9.1% |
| Total equity and liabilities | 10/49 | €136,627 | €149,585 | +€12,958 | +9.5% |
| Equity | 10/15 | €74,805 | €74,805 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €73,805 | €73,805 | = | 0.0% |
| Distributable reserves | 133 | €73,805 | €73,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,822 | €74,780 | +€12,958 | +21.0% |
| Amounts payable within one year | 42/48 | €59,572 | €72,530 | +€12,958 | +21.8% |
| Trade debts | 44 | €1,758 | €5,031 | +€3,273 | +186% |
| Suppliers | 440/4 | €1,758 | €5,031 | +€3,273 | +186% |
| Taxes, remuneration and social security | 45 | €11,875 | €10,160 | -€1,714 | -14.4% |
| Taxes | 450/3 | €9,052 | €7,317 | -€1,735 | -19.2% |
| Remuneration and social security | 454/9 | €2,822 | €2,843 | +€21 | +0.7% |
| Other amounts payable | 47/48 | €45,939 | €57,338 | +€11,399 | +24.8% |
| Accrued charges and deferred income | 492/3 | €2,250 | €2,250 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €35 | +€35 | |
| Other operating charges | 640/8 | €535 | €551 | +€16 | +3.1% |
| Gross operating margin | 9900 | €56,369 | €69,458 | +€13,090 | +23.2% |
| Operating profit (loss) | 9901 | €55,834 | €68,873 | +€13,039 | +23.4% |
| Financial income | 75/76B | €848 | €573 | -€275 | -32.5% |
| Recurring financial income | 75 | €848 | €573 | -€275 | -32.5% |
| Financial charges | 65/66B | €224 | €265 | +€41 | +18.4% |
| Recurring financial charges | 65 | €224 | €265 | +€41 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €56,459 | €69,181 | +€12,722 | +22.5% |
| Income taxes | 67/77 | €12,584 | €13,222 | +€639 | +5.1% |
| Profit (loss) for the period | 9904 | €43,875 | €55,959 | +€12,084 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,875 | €55,959 | +€12,084 | +27.5% |
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.