JLM ASSURANCES: what changed
What changed
JLM ASSURANCES
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€64,022
2024 · €48,983+€15,039
Equity
€276,361
2024 · €215,176+€61,185
Cash
€360
2024 · -+€360
Balance sheet total
€380,656
2024 · €317,081+€63,575
Largest movements
Assets
- Receivables within one year +€60,993
up €60,993 (+45.8%), from €133,286 to €194,279
of which Trade receivables: +€31,649
- Deferred charges and accrued income +€5,844
up €5,844 (+65.6%), from €8,913 to €14,757
Equity and liabilities
- Reserves +€60,000
up €60,000 (+29.0%), from €206,860 to €266,860
- Debts after one year -€13,718
down €13,718 (-50.1%), from €27,381 to €13,664
- Tax, wage and social debts +€10,112
up €10,112 (+21.0%), from €48,115 to €58,228
of which Taxes: +€11,581
Income statement
- Gross operating margin +€24,564
up €24,564 (+20.6%), from €119,111 to €143,675
- Taxes +€8,763
up €8,763 (+57.4%), from €15,268 to €24,031
- Staff costs -€4,726
down €4,726 (-9.8%), from €48,392 to €43,666
- Other operating charges +€3,616
up €3,616 (+176%), from €2,055 to €5,671
- Financial income -€3,581
down €3,581 (-37.7%), from €9,510 to €5,929
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,983
Gross operating margin
+€24,564
Staff costs
+€4,726
Depreciation
+€3,011
Other operating charges
-€3,616
Financial income
-€3,581
Financial charges
-€1,302
Taxes
-€8,763
Result 2025
€64,022
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,412
Investment
-€3,318
Financing
-€14,734
Cash 2024
€0
From operations (derived)
+€18,412
Net result for the year
+€64,022
Depreciation
+€6,940
Receivables within one year
-€60,993
Deferred charges and accrued income
-€5,844
Trade debts
+€3,119
Tax, wage and social debts
+€10,112
Other debts
+€1,055
Investment (derived)
-€3,318
Investment in fixed assets (net)
-€3,318
Financing
-€14,734
Debts after one year
-€13,718
Current portion of long-term debt
+€273
Short-term financial debts
+€1,548
Contributions, distributions and other
-€2,837
Cash 2025
€360
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,081 | €380,656 | +€63,575 | +20.1% |
| Fixed assets | 21/28 | €14,883 | €11,261 | -€3,622 | -24.3% |
| Tangible fixed assets | 22/27 | €14,883 | €11,261 | -€3,622 | -24.3% |
| Land and buildings | 22 | €11,684 | €7,265 | -€4,419 | -37.8% |
| Plant, machinery and equipment | 23 | €3,198 | €1,663 | -€1,536 | -48.0% |
| Furniture and vehicles | 24 | - | €2,333 | +€2,333 | |
| Current assets | 29/58 | €302,199 | €369,395 | +€67,197 | +22.2% |
| Amounts receivable after more than one year | 29 | €160,000 | €160,000 | = | 0.0% |
| Other amounts receivable | 291 | €160,000 | €160,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,286 | €194,279 | +€60,993 | +45.8% |
| Trade receivables | 40 | €66,357 | €98,006 | +€31,649 | +47.7% |
| Other amounts receivable | 41 | €66,929 | €96,273 | +€29,344 | +43.8% |
| Cash at bank and in hand | 54/58 | - | €360 | +€360 | |
| Deferred charges and accrued income | 490/1 | €8,913 | €14,757 | +€5,844 | +65.6% |
| Total equity and liabilities | 10/49 | €317,081 | €380,656 | +€63,575 | +20.1% |
| Equity | 10/15 | €215,176 | €276,361 | +€61,185 | +28.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €206,860 | €266,860 | +€60,000 | +29.0% |
| Distributable reserves | 133 | €206,860 | €266,860 | +€60,000 | +29.0% |
| Profit (loss) carried forward | 14 | €2,016 | €3,201 | +€1,185 | +58.8% |
| Amounts payable | 17/49 | €101,906 | €104,296 | +€2,390 | +2.3% |
| Amounts payable after more than one year | 17 | €27,381 | €13,664 | -€13,718 | -50.1% |
| Financial debts | 170/4 | €27,381 | €13,664 | -€13,718 | -50.1% |
| Amounts payable within one year | 42/48 | €74,524 | €90,632 | +€16,108 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €13,445 | €13,718 | +€273 | +2.0% |
| Financial debts | 43 | €1,223 | €2,771 | +€1,548 | +127% |
| Credit institutions | 430/8 | €1,223 | €2,771 | +€1,548 | +127% |
| Trade debts | 44 | €11,491 | €14,610 | +€3,119 | +27.1% |
| Suppliers | 440/4 | €11,491 | €14,610 | +€3,119 | +27.1% |
| Taxes, remuneration and social security | 45 | €48,115 | €58,228 | +€10,112 | +21.0% |
| Taxes | 450/3 | €35,441 | €47,022 | +€11,581 | +32.7% |
| Remuneration and social security | 454/9 | €12,674 | €11,206 | -€1,468 | -11.6% |
| Other amounts payable | 47/48 | €250 | €1,305 | +€1,055 | +422% |
| Remuneration, social security and pensions | 62 | €48,392 | €43,666 | -€4,726 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,951 | €6,940 | -€3,011 | -30.3% |
| Other operating charges | 640/8 | €2,055 | €5,671 | +€3,616 | +176% |
| Gross operating margin | 9900 | €119,111 | €143,675 | +€24,564 | +20.6% |
| Operating profit (loss) | 9901 | €58,713 | €87,398 | +€28,685 | +48.9% |
| Financial income | 75/76B | €9,510 | €5,929 | -€3,581 | -37.7% |
| Recurring financial income | 75 | €9,510 | €5,929 | -€3,581 | -37.7% |
| Financial charges | 65/66B | €3,972 | €5,274 | +€1,302 | +32.8% |
| Recurring financial charges | 65 | €3,972 | €5,274 | +€1,302 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €64,251 | €88,053 | +€23,802 | +37.0% |
| Income taxes | 67/77 | €15,268 | €24,031 | +€8,763 | +57.4% |
| Profit (loss) for the period | 9904 | €48,983 | €64,022 | +€15,039 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,983 | €64,022 | +€15,039 | +30.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.