JLM Location: 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.
JLM Location
Largest movements
- Receivables within one year -€47,390
down €47,390 (-63.1%), from €75,070 to €27,681
of which Trade receivables: -€23,741
- Cash +€8,633
up €8,633 (+46.2%), from €18,683 to €27,316
mainly Receivables within one year (+€47,390) and Depreciation (+€15,523)
- Tangible fixed assets +€4,369
up €4,369 (+14.6%), from €29,948 to €34,317
of which Furniture and vehicles: +€3,320
- Deferred charges and accrued income -€2,225
down €2,225 (-94.7%), from €2,349 to €124
- Trade debts -€53,767
down €53,767 (-59.1%), from €90,938 to €37,172
- Debts after one year +€8,813
new in 2025: €8,813
- Profit (loss) carried forward +€4,213
up €4,213 (+29.9%), from €14,072 to €18,285
- Current portion of long-term debt +€2,271
new in 2025: €2,271
- Tax, wage and social debts +€1,717
up €1,717 (+66.7%), from €2,575 to €4,291
- Depreciation +€3,437
up €3,437 (+28.4%), from €12,085 to €15,523
- Staff costs -€3,177
no longer reported in 2025 (was €3,177)
- Gross operating margin +€1,270
up €1,270 (+6.0%), from €21,270 to €22,540
- Financial charges +€1,107
up €1,107 (+662%), from €167 to €1,274
- Other operating charges -€920
down €920 (-63.0%), from €1,459 to €539
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 | €126,185 | €89,573 | -€36,612 | -29.0% |
| Fixed assets | 21/28 | €30,083 | €34,452 | +€4,369 | +14.5% |
| Tangible fixed assets | 22/27 | €29,948 | €34,317 | +€4,369 | +14.6% |
| Plant, machinery and equipment | 23 | €17,992 | €21,171 | +€3,179 | +17.7% |
| Furniture and vehicles | 24 | €3,438 | €6,758 | +€3,320 | +96.6% |
| Leasing and similar rights | 25 | €8,518 | €6,388 | -€2,129 | -25.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €96,102 | €55,121 | -€40,981 | -42.6% |
| Amounts receivable within one year | 40/41 | €75,070 | €27,681 | -€47,390 | -63.1% |
| Trade receivables | 40 | €51,422 | €27,681 | -€23,741 | -46.2% |
| Other amounts receivable | 41 | €23,648 | €0 | -€23,648 | -100% |
| Cash at bank and in hand | 54/58 | €18,683 | €27,316 | +€8,633 | +46.2% |
| Deferred charges and accrued income | 490/1 | €2,349 | €124 | -€2,225 | -94.7% |
| Total equity and liabilities | 10/49 | €126,185 | €89,573 | -€36,612 | -29.0% |
| Equity | 10/15 | €32,672 | €36,885 | +€4,213 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,072 | €18,285 | +€4,213 | +29.9% |
| Amounts payable | 17/49 | €93,513 | €52,688 | -€40,825 | -43.7% |
| Amounts payable after more than one year | 17 | - | €8,813 | +€8,813 | |
| Financial debts | 170/4 | - | €8,813 | +€8,813 | |
| Amounts payable within one year | 42/48 | €93,513 | €43,875 | -€49,638 | -53.1% |
| Current portion of amounts payable after more than one year | 42 | - | €2,271 | +€2,271 | |
| Trade debts | 44 | €90,938 | €37,172 | -€53,767 | -59.1% |
| Suppliers | 440/4 | €90,938 | €37,172 | -€53,767 | -59.1% |
| Taxes, remuneration and social security | 45 | €2,575 | €4,291 | +€1,717 | +66.7% |
| Taxes | 450/3 | €2,575 | €4,291 | +€1,717 | +66.7% |
| Other amounts payable | 47/48 | - | €141 | +€141 | |
| Remuneration, social security and pensions | 62 | €3,177 | - | -€3,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,085 | €15,523 | +€3,437 | +28.4% |
| Other operating charges | 640/8 | €1,459 | €539 | -€920 | -63.0% |
| Gross operating margin | 9900 | €21,270 | €22,540 | +€1,270 | +6.0% |
| Operating profit (loss) | 9901 | €4,548 | €6,478 | +€1,929 | +42.4% |
| Financial income | 75/76B | €17 | €638 | +€621 | +3,576% |
| Recurring financial income | 75 | €17 | €638 | +€621 | +3,576% |
| Financial charges | 65/66B | €167 | €1,274 | +€1,107 | +662% |
| Recurring financial charges | 65 | €167 | €1,274 | +€1,107 | +662% |
| Profit (loss) for the period before taxes | 9903 | €4,398 | €5,842 | +€1,443 | +32.8% |
| Income taxes | 67/77 | €1,613 | €1,628 | +€16 | +1.0% |
| Profit (loss) for the period | 9904 | €2,786 | €4,213 | +€1,428 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,786 | €4,213 | +€1,428 | +51.2% |
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 22 October 2026 via checked.be.