JLO SERVICES: 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.
JLO SERVICES
Largest movements
- Current investments -€10,000
down €10,000 (-100%), from €10,000 to €0
- Cash +€6,004
up €6,004 (+598%), from €1,003 to €7,007
mainly Current investments (+€10,000) and Receivables within one year (+€2,940)
- Receivables within one year -€2,940
down €2,940 (-99.2%), from €2,965 to €25
of which Trade receivables: -€2,940
- Tangible fixed assets +€1,029
up €1,029 (+60.6%), from €1,697 to €2,726
of which Plant, machinery and equipment: +€1,492
- Profit (loss) carried forward -€5,097
down €5,097 (-56.1%), from €9,079 to €3,982
- Trade debts -€580
down €580 (-75.0%), from €774 to €194
- Tax, wage and social debts -€245
down €245 (-8.2%), from €2,992 to €2,747
- Financial charges +€10,134
up €10,134 (+11,219%), from €90 to €10,224
- Gross operating margin -€6,664
down €6,664 (-53.6%), from €12,441 to €5,777
- Taxes -€2,605
down €2,605 (-100%), from €2,605 to €0
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 | €15,665 | €9,758 | -€5,907 | -37.7% |
| Fixed assets | 21/28 | €1,697 | €2,726 | +€1,029 | +60.6% |
| Tangible fixed assets | 22/27 | €1,697 | €2,726 | +€1,029 | +60.6% |
| Plant, machinery and equipment | 23 | - | €1,492 | +€1,492 | |
| Furniture and vehicles | 24 | €1,697 | €1,234 | -€463 | -27.3% |
| Current assets | 29/58 | €13,968 | €7,032 | -€6,936 | -49.7% |
| Amounts receivable within one year | 40/41 | €2,965 | €25 | -€2,940 | -99.2% |
| Trade receivables | 40 | €2,940 | - | -€2,940 | |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Current investments | 50/53 | €10,000 | €0 | -€10,000 | -100% |
| Cash at bank and in hand | 54/58 | €1,003 | €7,007 | +€6,004 | +598% |
| Total equity and liabilities | 10/49 | €15,665 | €9,758 | -€5,907 | -37.7% |
| Equity | 10/15 | €11,579 | €6,482 | -€5,097 | -44.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,079 | €3,982 | -€5,097 | -56.1% |
| Amounts payable | 17/49 | €4,086 | €3,275 | -€811 | -19.8% |
| Amounts payable within one year | 42/48 | €4,086 | €3,275 | -€811 | -19.8% |
| Trade debts | 44 | €774 | €194 | -€580 | -75.0% |
| Suppliers | 440/4 | €774 | €194 | -€580 | -75.0% |
| Taxes, remuneration and social security | 45 | €2,992 | €2,747 | -€245 | -8.2% |
| Taxes | 450/3 | €2,992 | €2,747 | -€245 | -8.2% |
| Other amounts payable | 47/48 | €320 | €334 | +€14 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €617 | €651 | +€33 | +5.4% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €12,441 | €5,777 | -€6,664 | -53.6% |
| Operating profit (loss) | 9901 | €11,774 | €5,127 | -€6,647 | -56.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,038% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,038% |
| Financial charges | 65/66B | €90 | €10,224 | +€10,134 | +11,219% |
| Recurring financial charges | 65 | €90 | €10,224 | +€10,134 | +11,219% |
| Profit (loss) for the period before taxes | 9903 | €11,684 | -€5,097 | -€16,780 | |
| Income taxes | 67/77 | €2,605 | €0 | -€2,605 | -100% |
| Profit (loss) for the period | 9904 | €9,079 | -€5,097 | -€14,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,079 | -€5,097 | -€14,175 |
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 30 October 2026 via checked.be.