JLR CONSULTING: 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.
JLR CONSULTING
Largest movements
- Receivables within one year +€62,204
up €62,204 (+210.5%), from €29,557 to €91,761
- Cash -€38,140
down €38,140 (-30.1%), from €126,908 to €88,768
mainly Receivables within one year (-€62,204) and Investment in fixed assets (net) (-€33,595)
- Tangible fixed assets +€32,814
up €32,814 (+2948.2%), from €1,113 to €33,927
- Deferred charges and accrued income +€2,883
up €2,883 (+552.3%), from €522 to €3,405
- Trade debts +€33,579
up €33,579 (+15403.2%), from €218 to €33,797
- Reserves +€24,202
up €24,202 (+19.1%), from €127,030 to €151,232
- Tax, wage and social debts +€6,222
up €6,222 (+28.6%), from €21,760 to €27,982
- Debts after one year -€4,242
no longer reported in 2025 (was €4,242)
- Gross operating margin -€45,602
down €45,602 (-56.5%), from €80,743 to €35,141
- Depreciation -€7,055
down €7,055 (-90.0%), from €7,836 to €781
- Taxes -€4,377
down €4,377 (-28.1%), from €15,549 to €11,172
- Financial income +€2,457
up €2,457 (+576.8%), from €426 to €2,883
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 | €158,250 | €218,011 | +€59,761 | +37.8% |
| Fixed assets | 21/28 | €1,263 | €34,077 | +€32,814 | +2598.1% |
| Tangible fixed assets | 22/27 | €1,113 | €33,927 | +€32,814 | +2948.2% |
| Furniture and vehicles | 24 | €1,113 | €33,927 | +€32,814 | +2948.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €156,987 | €183,934 | +€26,947 | +17.2% |
| Amounts receivable within one year | 40/41 | €29,557 | €91,761 | +€62,204 | +210.5% |
| Other amounts receivable | 41 | €29,557 | €91,761 | +€62,204 | +210.5% |
| Cash at bank and in hand | 54/58 | €126,908 | €88,768 | -€38,140 | -30.1% |
| Deferred charges and accrued income | 490/1 | €522 | €3,405 | +€2,883 | +552.3% |
| Total equity and liabilities | 10/49 | €158,250 | €218,011 | +€59,761 | +37.8% |
| Equity | 10/15 | €132,030 | €156,232 | +€24,202 | +18.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €127,030 | €151,232 | +€24,202 | +19.1% |
| Distributable reserves | 133 | €127,030 | €151,232 | +€24,202 | +19.1% |
| Amounts payable | 17/49 | €26,220 | €61,779 | +€35,559 | +135.6% |
| Amounts payable after more than one year | 17 | €4,242 | - | -€4,242 | |
| Financial debts | 170/4 | €4,242 | - | -€4,242 | |
| Amounts payable within one year | 42/48 | €21,978 | €61,779 | +€39,801 | +181.1% |
| Trade debts | 44 | €218 | €33,797 | +€33,579 | +15403.2% |
| Suppliers | 440/4 | €218 | €33,797 | +€33,579 | +15403.2% |
| Taxes, remuneration and social security | 45 | €21,760 | €27,982 | +€6,222 | +28.6% |
| Taxes | 450/3 | €21,760 | €27,982 | +€6,222 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,836 | €781 | -€7,055 | -90.0% |
| Other operating charges | 640/8 | €682 | €828 | +€146 | +21.4% |
| Gross operating margin | 9900 | €80,743 | €35,141 | -€45,602 | -56.5% |
| Operating profit (loss) | 9901 | €72,225 | €33,532 | -€38,693 | -53.6% |
| Financial income | 75/76B | €426 | €2,883 | +€2,457 | +576.8% |
| Recurring financial income | 75 | €426 | €2,883 | +€2,457 | +576.8% |
| Financial charges | 65/66B | €309 | €1,041 | +€732 | +236.9% |
| Recurring financial charges | 65 | €309 | €1,041 | +€732 | +236.9% |
| Profit (loss) for the period before taxes | 9903 | €72,342 | €35,374 | -€36,968 | -51.1% |
| Income taxes | 67/77 | €15,549 | €11,172 | -€4,377 | -28.1% |
| Profit (loss) for the period | 9904 | €56,793 | €24,202 | -€32,591 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,793 | €24,202 | -€32,591 | -57.4% |
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 12 October 2026 via checked.be.