JLPC: 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.
JLPC
Largest movements
- Receivables within one year +€39,122
up €39,122 (+2631.2%), from €1,487 to €40,609
of which Trade receivables: +€33,910
- Cash +€1,181
up €1,181 (+2.3%), from €51,083 to €52,264
mainly Net result for the year (+€37,955) and Tax, wage and social debts (+€3,172)
- Reserves +€38,000
up €38,000 (+135.7%), from €28,000 to €66,000
- Tax, wage and social debts +€3,172
up €3,172 (+18.4%), from €17,255 to €20,427
- Gross operating margin +€25,463
up €25,463 (+96.1%), from €26,487 to €51,951
- Taxes +€5,141
up €5,141 (+77.7%), from €6,616 to €11,757
- Other operating charges -€703
down €703 (-38.5%), from €1,828 to €1,125
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 | €54,732 | €94,796 | +€40,064 | +73.2% |
| Fixed assets | 21/28 | €1,414 | €1,035 | -€380 | -26.8% |
| Tangible fixed assets | 22/27 | €1,414 | €1,035 | -€380 | -26.8% |
| Furniture and vehicles | 24 | €1,414 | €1,035 | -€380 | -26.8% |
| Current assets | 29/58 | €53,318 | €93,761 | +€40,443 | +75.9% |
| Stocks and contracts in progress | 3 | €202 | - | -€202 | |
| Stocks | 30/36 | €202 | - | -€202 | |
| Amounts receivable within one year | 40/41 | €1,487 | €40,609 | +€39,122 | +2631.2% |
| Trade receivables | 40 | €1,487 | €35,396 | +€33,910 | +2280.6% |
| Other amounts receivable | 41 | - | €5,212 | +€5,212 | |
| Cash at bank and in hand | 54/58 | €51,083 | €52,264 | +€1,181 | +2.3% |
| Deferred charges and accrued income | 490/1 | €546 | €889 | +€342 | +62.6% |
| Total equity and liabilities | 10/49 | €54,732 | €94,796 | +€40,064 | +73.2% |
| Equity | 10/15 | €31,117 | €69,071 | +€37,955 | +122.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €66,000 | +€38,000 | +135.7% |
| Distributable reserves | 133 | €28,000 | €66,000 | +€38,000 | +135.7% |
| Profit (loss) carried forward | 14 | €117 | €71 | -€45 | -38.9% |
| Amounts payable | 17/49 | €23,615 | €25,724 | +€2,109 | +8.9% |
| Amounts payable within one year | 42/48 | €22,887 | €25,113 | +€2,227 | +9.7% |
| Trade debts | 44 | €4,739 | €4,686 | -€52 | -1.1% |
| Suppliers | 440/4 | €4,739 | €4,686 | -€52 | -1.1% |
| Taxes, remuneration and social security | 45 | €17,255 | €20,427 | +€3,172 | +18.4% |
| Taxes | 450/3 | €17,255 | €20,427 | +€3,172 | +18.4% |
| Other amounts payable | 47/48 | €894 | - | -€894 | |
| Accrued charges and deferred income | 492/3 | €728 | €611 | -€117 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €380 | = | 0.0% |
| Other operating charges | 640/8 | €1,828 | €1,125 | -€703 | -38.5% |
| Gross operating margin | 9900 | €26,487 | €51,951 | +€25,463 | +96.1% |
| Operating profit (loss) | 9901 | €24,280 | €50,446 | +€26,166 | +107.8% |
| Financial charges | 65/66B | €558 | €735 | +€177 | +31.8% |
| Recurring financial charges | 65 | €558 | €735 | +€177 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €23,723 | €49,712 | +€25,989 | +109.6% |
| Income taxes | 67/77 | €6,616 | €11,757 | +€5,141 | +77.7% |
| Profit (loss) for the period | 9904 | €17,107 | €37,955 | +€20,848 | +121.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,107 | €37,955 | +€20,848 | +121.9% |
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 29 September 2026 via checked.be.