JLouis Consult: 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.
JLouis Consult
Largest movements
- Cash +€34,661
up €34,661 (+61.1%), from €56,760 to €91,420
mainly Other debts (+€47,093) and Depreciation (+€6,708)
- Tangible fixed assets -€6,708
down €6,708 (-52.2%), from €12,847 to €6,138
of which Furniture and vehicles: -€6,223
- Receivables within one year +€2,185
up €2,185 (+29.8%), from €7,337 to €9,522
of which Other amounts receivable: +€2,099
- Other debts +€47,093
up €47,093 (+84.3%), from €55,864 to €102,956
- Reserves -€12,932
no longer reported in 2025 (was €12,932)
- Profit (loss) carried forward -€4,482
down €4,482 (-99.2%), from €4,519 to €37
- Financial charges +€29,471
up €29,471 (+2,597%), from €1,135 to €30,605
- Gross operating margin +€4,989
up €4,989 (+13.5%), from €37,022 to €42,011
- Taxes -€4,899
down €4,899 (-67.1%), from €7,300 to €2,401
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 | €78,053 | €108,901 | +€30,848 | +39.5% |
| Fixed assets | 21/28 | €12,847 | €6,138 | -€6,708 | -52.2% |
| Tangible fixed assets | 22/27 | €12,847 | €6,138 | -€6,708 | -52.2% |
| Land and buildings | 22 | €2,959 | €2,474 | -€485 | -16.4% |
| Furniture and vehicles | 24 | €9,888 | €3,665 | -€6,223 | -62.9% |
| Current assets | 29/58 | €65,207 | €102,763 | +€37,556 | +57.6% |
| Amounts receivable within one year | 40/41 | €7,337 | €9,522 | +€2,185 | +29.8% |
| Trade receivables | 40 | €7,337 | €7,423 | +€86 | +1.2% |
| Other amounts receivable | 41 | - | €2,099 | +€2,099 | |
| Cash at bank and in hand | 54/58 | €56,760 | €91,420 | +€34,661 | +61.1% |
| Deferred charges and accrued income | 490/1 | €1,110 | €1,820 | +€710 | +64.0% |
| Total equity and liabilities | 10/49 | €78,053 | €108,901 | +€30,848 | +39.5% |
| Equity | 10/15 | €17,452 | €38 | -€17,414 | -99.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €12,932 | - | -€12,932 | |
| Distributable reserves | 133 | €12,932 | - | -€12,932 | |
| Profit (loss) carried forward | 14 | €4,519 | €37 | -€4,482 | -99.2% |
| Amounts payable | 17/49 | €60,601 | €108,863 | +€48,261 | +79.6% |
| Amounts payable within one year | 42/48 | €59,508 | €106,981 | +€47,473 | +79.8% |
| Taxes, remuneration and social security | 45 | €3,645 | €4,025 | +€380 | +10.4% |
| Taxes | 450/3 | €3,645 | €4,025 | +€380 | +10.4% |
| Other amounts payable | 47/48 | €55,864 | €102,956 | +€47,093 | +84.3% |
| Accrued charges and deferred income | 492/3 | €1,093 | €1,881 | +€788 | +72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,644 | €6,708 | +€65 | +1.0% |
| Other operating charges | 640/8 | €521 | €534 | +€13 | +2.5% |
| Gross operating margin | 9900 | €37,022 | €42,011 | +€4,989 | +13.5% |
| Operating profit (loss) | 9901 | €29,858 | €34,769 | +€4,912 | +16.5% |
| Financial income | 75/76B | - | €355 | +€355 | |
| Recurring financial income | 75 | - | €355 | +€355 | |
| Financial charges | 65/66B | €1,135 | €30,605 | +€29,471 | +2,597% |
| Recurring financial charges | 65 | €1,135 | €30,605 | +€29,471 | +2,597% |
| Profit (loss) for the period before taxes | 9903 | €28,723 | €4,519 | -€24,204 | -84.3% |
| Income taxes | 67/77 | €7,300 | €2,401 | -€4,899 | -67.1% |
| Profit (loss) for the period | 9904 | €21,423 | €2,118 | -€19,305 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,423 | €2,118 | -€19,305 | -90.1% |
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 28 October 2026 via checked.be.