JLogic: what changed
Two fiscal 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.
JLogic
Largest movements
- Cash -€100,482
down €100,482 (-36.3%), from €276,474 to €175,992
mainly Net result for the year (-€69,139) and Tax, wage and social debts (-€36,370)
- Tangible fixed assets -€5,607
down €5,607 (-26.9%), from €20,836 to €15,230
of which Furniture and vehicles: -€5,130
- Profit (loss) carried forward -€69,139
down €69,139, from €12,443 to -€56,696
- Tax, wage and social debts -€36,370
down €36,370 (-82.1%), from €44,321 to €7,951
- Gross operating margin -€102,055
down €102,055, from €41,482 to -€60,573
- Other operating charges -€12,375
down €12,375 (-85.1%), from €14,544 to €2,169
- Taxes -€7,634
down €7,634 (-98.0%), from €7,792 to €159
- Financial charges -€4,825
down €4,825 (-88.4%), from €5,456 to €631
- Depreciation +€4,093
up €4,093 (+270.4%), from €1,514 to €5,607
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,525 | €212,726 | -€103,799 | -32.8% |
| Fixed assets | 21/28 | €20,836 | €15,230 | -€5,607 | -26.9% |
| Tangible fixed assets | 22/27 | €20,836 | €15,230 | -€5,607 | -26.9% |
| Plant, machinery and equipment | 23 | €477 | - | -€477 | |
| Furniture and vehicles | 24 | €20,360 | €15,230 | -€5,130 | -25.2% |
| Current assets | 29/58 | €295,688 | €197,496 | -€98,192 | -33.2% |
| Amounts receivable within one year | 40/41 | €19,214 | €21,504 | +€2,290 | +11.9% |
| Trade receivables | 40 | €16,734 | €17,874 | +€1,140 | +6.8% |
| Other amounts receivable | 41 | €2,480 | €3,630 | +€1,150 | +46.4% |
| Cash at bank and in hand | 54/58 | €276,474 | €175,992 | -€100,482 | -36.3% |
| Total equity and liabilities | 10/49 | €316,525 | €212,726 | -€103,799 | -32.8% |
| Equity | 10/15 | €269,946 | €200,807 | -€69,139 | -25.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €253,503 | €253,503 | = | 0.0% |
| Distributable reserves | 133 | €253,503 | €253,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,443 | -€56,696 | -€69,139 | |
| Amounts payable | 17/49 | €46,579 | €11,919 | -€34,660 | -74.4% |
| Amounts payable within one year | 42/48 | €46,579 | €11,919 | -€34,660 | -74.4% |
| Trade debts | 44 | €1,345 | €2,840 | +€1,494 | +111.0% |
| Suppliers | 440/4 | €1,345 | €2,840 | +€1,494 | +111.0% |
| Taxes, remuneration and social security | 45 | €44,321 | €7,951 | -€36,370 | -82.1% |
| Taxes | 450/3 | €44,321 | €7,951 | -€36,370 | -82.1% |
| Other amounts payable | 47/48 | €912 | €1,129 | +€216 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,514 | €5,607 | +€4,093 | +270.4% |
| Other operating charges | 640/8 | €14,544 | €2,169 | -€12,375 | -85.1% |
| Gross operating margin | 9900 | €41,482 | -€60,573 | -€102,055 | |
| Operating profit (loss) | 9901 | €25,424 | -€68,349 | -€93,773 | |
| Financial income | 75/76B | €267 | - | -€267 | |
| Recurring financial income | 75 | €267 | - | -€267 | |
| Financial charges | 65/66B | €5,456 | €631 | -€4,825 | -88.4% |
| Recurring financial charges | 65 | €5,456 | €631 | -€4,825 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €20,235 | -€68,980 | -€89,215 | |
| Income taxes | 67/77 | €7,792 | €159 | -€7,634 | -98.0% |
| Profit (loss) for the period | 9904 | €12,443 | -€69,139 | -€81,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,443 | -€69,139 | -€81,582 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.