JLP ADMIN: 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.
JLP ADMIN
Largest movements
- Cash +€99,993
up €99,993 (+43.2%), from €231,666 to €331,658
mainly Provisions (+€65,000) and Receivables within one year (+€33,880)
- Receivables within one year -€33,880
no longer reported in 2025 (was €33,880)
- Deferred charges and accrued income -€24,700
no longer reported in 2025 (was €24,700)
- Tangible fixed assets -€24,511
down €24,511 (-41.0%), from €59,730 to €35,219
of which Furniture and vehicles: -€23,026
- Provisions +€65,000
new in 2025: €65,000
- Other debts -€26,524
down €26,524 (-82.0%), from €32,337 to €5,813
- Profit (loss) carried forward -€11,342
new in 2025: -€11,342
- Tax, wage and social debts -€9,034
down €9,034 (-41.0%), from €22,047 to €13,013
- Taxes -€8,507
down €8,507, from €6,984 to -€1,523
- Depreciation +€4,474
up €4,474 (+19.4%), from €23,012 to €27,486
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.
Cash bridge derived
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 | €349,975 | €366,877 | +€16,902 | +4.8% |
| Fixed assets | 21/28 | €59,730 | €35,219 | -€24,511 | -41.0% |
| Tangible fixed assets | 22/27 | €59,730 | €35,219 | -€24,511 | -41.0% |
| Plant, machinery and equipment | 23 | €16,851 | €15,367 | -€1,484 | -8.8% |
| Furniture and vehicles | 24 | €42,879 | €19,852 | -€23,026 | -53.7% |
| Current assets | 29/58 | €290,246 | €331,658 | +€41,413 | +14.3% |
| Amounts receivable within one year | 40/41 | €33,880 | - | -€33,880 | |
| Trade receivables | 40 | €33,880 | - | -€33,880 | |
| Cash at bank and in hand | 54/58 | €231,666 | €331,658 | +€99,993 | +43.2% |
| Deferred charges and accrued income | 490/1 | €24,700 | - | -€24,700 | |
| Total equity and liabilities | 10/49 | €349,975 | €366,877 | +€16,902 | +4.8% |
| Equity | 10/15 | €294,393 | €283,051 | -€11,342 | -3.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €244,393 | €244,393 | = | 0.0% |
| Distributable reserves | 133 | €244,393 | €244,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,342 | -€11,342 | |
| Provisions and deferred taxes | 16 | - | €65,000 | +€65,000 | |
| Provisions for liabilities and charges | 160/5 | - | €65,000 | +€65,000 | |
| Environmental obligations | 163 | - | €65,000 | +€65,000 | |
| Amounts payable | 17/49 | €55,582 | €18,826 | -€36,757 | -66.1% |
| Amounts payable within one year | 42/48 | €55,582 | €18,826 | -€36,757 | -66.1% |
| Trade debts | 44 | €1,198 | - | -€1,198 | |
| Suppliers | 440/4 | €1,198 | - | -€1,198 | |
| Taxes, remuneration and social security | 45 | €22,047 | €13,013 | -€9,034 | -41.0% |
| Taxes | 450/3 | €22,047 | €13,013 | -€9,034 | -41.0% |
| Other amounts payable | 47/48 | €32,337 | €5,813 | -€26,524 | -82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,012 | €27,486 | +€4,474 | +19.4% |
| Other operating charges | 640/8 | €1,447 | €2,006 | +€559 | +38.6% |
| Non-recurring operating charges | 66A | - | €65,000 | +€65,000 | |
| Gross operating margin | 9900 | €81,609 | €81,914 | +€305 | +0.4% |
| Operating profit (loss) | 9901 | €57,150 | -€12,578 | -€69,728 | |
| Financial income | 75/76B | €437 | - | -€437 | |
| Recurring financial income | 75 | €437 | - | -€437 | |
| Financial charges | 65/66B | €383 | €287 | -€96 | -25.1% |
| Recurring financial charges | 65 | €383 | €287 | -€96 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €57,205 | -€12,865 | -€70,069 | |
| Income taxes | 67/77 | €6,984 | -€1,523 | -€8,507 | |
| Profit (loss) for the period | 9904 | €50,221 | -€11,342 | -€61,563 | |
| Transfer to tax-exempt reserves | 689 | €25,260 | - | -€25,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,961 | -€11,342 | -€36,303 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.