JLNJ 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.
JLNJ consulting
Largest movements
- Receivables after one year +€26,400
up €26,400 (+49.0%), from €53,850 to €80,250
- Tangible fixed assets +€23,102
new in 2025: €23,102
of which Furniture and vehicles: +€19,433
- Receivables within one year +€14,355
up €14,355 (+164%), from €8,746 to €23,100
of which Trade receivables: +€13,984
- Cash -€12,613
down €12,613 (-12.5%), from €101,064 to €88,451
mainly Receivables after one year (-€26,400) and Investment in fixed assets (net) (-€24,128)
- Deferred charges and accrued income +€4,621
up €4,621 (+131%), from €3,541 to €8,162
- Reserves +€47,828
up €47,828 (+39.5%), from €121,043 to €168,870
- Trade debts +€5,348
up €5,348 (+288%), from €1,858 to €7,206
- Tax, wage and social debts +€3,423
up €3,423 (+8.5%), from €40,440 to €43,863
of which Taxes: +€2,499
- Depreciation +€1,026
new in 2025: €1,026
- Other operating charges +€723
up €723 (+149%), from €486 to €1,209
- Financial income +€636
up €636 (+24.4%), from €2,609 to €3,245
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 | €167,200 | €223,064 | +€55,864 | +33.4% |
| Fixed assets | 21/28 | - | €23,102 | +€23,102 | |
| Tangible fixed assets | 22/27 | - | €23,102 | +€23,102 | |
| Plant, machinery and equipment | 23 | - | €3,669 | +€3,669 | |
| Furniture and vehicles | 24 | - | €19,433 | +€19,433 | |
| Current assets | 29/58 | €167,200 | €199,963 | +€32,763 | +19.6% |
| Amounts receivable after more than one year | 29 | €53,850 | €80,250 | +€26,400 | +49.0% |
| Other amounts receivable | 291 | €53,850 | €80,250 | +€26,400 | +49.0% |
| Amounts receivable within one year | 40/41 | €8,746 | €23,100 | +€14,355 | +164% |
| Trade receivables | 40 | €0 | €13,984 | +€13,984 | |
| Other amounts receivable | 41 | €8,746 | €9,116 | +€371 | +4.2% |
| Cash at bank and in hand | 54/58 | €101,064 | €88,451 | -€12,613 | -12.5% |
| Deferred charges and accrued income | 490/1 | €3,541 | €8,162 | +€4,621 | +131% |
| Total equity and liabilities | 10/49 | €167,200 | €223,064 | +€55,864 | +33.4% |
| Equity | 10/15 | €124,043 | €171,870 | +€47,828 | +38.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €121,043 | €168,870 | +€47,828 | +39.5% |
| Distributable reserves | 133 | €121,043 | €168,870 | +€47,828 | +39.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,157 | €51,194 | +€8,037 | +18.6% |
| Amounts payable within one year | 42/48 | €43,157 | €51,194 | +€8,037 | +18.6% |
| Trade debts | 44 | €1,858 | €7,206 | +€5,348 | +288% |
| Suppliers | 440/4 | €1,858 | €7,206 | +€5,348 | +288% |
| Taxes, remuneration and social security | 45 | €40,440 | €43,863 | +€3,423 | +8.5% |
| Taxes | 450/3 | €40,440 | €42,939 | +€2,499 | +6.2% |
| Remuneration and social security | 454/9 | - | €924 | +€924 | |
| Other amounts payable | 47/48 | €859 | €125 | -€734 | -85.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,026 | +€1,026 | |
| Other operating charges | 640/8 | €486 | €1,209 | +€723 | +149% |
| Gross operating margin | 9900 | €61,527 | €61,540 | +€13 | 0.0% |
| Operating profit (loss) | 9901 | €61,041 | €59,305 | -€1,736 | -2.8% |
| Financial income | 75/76B | €2,609 | €3,245 | +€636 | +24.4% |
| Recurring financial income | 75 | €2,609 | €3,245 | +€636 | +24.4% |
| Financial charges | 65/66B | €399 | €500 | +€101 | +25.3% |
| Recurring financial charges | 65 | €399 | €500 | +€101 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €63,251 | €62,050 | -€1,201 | -1.9% |
| Income taxes | 67/77 | €13,892 | €14,222 | +€330 | +2.4% |
| Profit (loss) for the period | 9904 | €49,359 | €47,828 | -€1,531 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,359 | €47,828 | -€1,531 | -3.1% |
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.