JLR Engineering Services: 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.
JLR Engineering Services
Largest movements
- Receivables within one year +€34,764
up €34,764 (+84.2%), from €41,265 to €76,029
of which Other amounts receivable: +€29,398
- Cash -€23,301
down €23,301 (-24.6%), from €94,692 to €71,391
mainly Contributions, distributions and other (-€145,296) and Receivables within one year (-€34,764)
- Deferred charges and accrued income +€2,064
up €2,064 (+503.7%), from €410 to €2,473
- Other debts +€76,546
up €76,546, from €0 to €76,546
- Reserves -€68,750
down €68,750 (-62.9%), from €109,263 to €40,513
- Trade debts +€3,999
up €3,999 (+350.1%), from €1,142 to €5,141
- Tax, wage and social debts +€1,780
up €1,780 (+6.6%), from €27,121 to €28,902
- Gross operating margin +€10,397
up €10,397 (+11.5%), from €90,062 to €100,460
- Taxes +€1,979
up €1,979 (+11.0%), from €17,997 to €19,976
- Financial income +€1,461
up €1,461 (+356.5%), from €410 to €1,871
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 | €139,526 | €153,102 | +€13,575 | +9.7% |
| Fixed assets | 21/28 | €3,160 | €3,208 | +€48 | +1.5% |
| Tangible fixed assets | 22/27 | €3,160 | €3,208 | +€48 | +1.5% |
| Furniture and vehicles | 24 | €3,160 | €3,208 | +€48 | +1.5% |
| Current assets | 29/58 | €136,367 | €149,894 | +€13,527 | +9.9% |
| Amounts receivable within one year | 40/41 | €41,265 | €76,029 | +€34,764 | +84.2% |
| Trade receivables | 40 | €10,737 | €16,104 | +€5,367 | +50.0% |
| Other amounts receivable | 41 | €30,528 | €59,925 | +€29,398 | +96.3% |
| Cash at bank and in hand | 54/58 | €94,692 | €71,391 | -€23,301 | -24.6% |
| Deferred charges and accrued income | 490/1 | €410 | €2,473 | +€2,064 | +503.7% |
| Total equity and liabilities | 10/49 | €139,526 | €153,102 | +€13,575 | +9.7% |
| Equity | 10/15 | €111,263 | €42,513 | -€68,750 | -61.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €109,263 | €40,513 | -€68,750 | -62.9% |
| Distributable reserves | 133 | €109,263 | €40,513 | -€68,750 | -62.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,264 | €110,589 | +€82,325 | +291.3% |
| Amounts payable within one year | 42/48 | €28,264 | €110,589 | +€82,325 | +291.3% |
| Trade debts | 44 | €1,142 | €5,141 | +€3,999 | +350.1% |
| Suppliers | 440/4 | €1,142 | €5,141 | +€3,999 | +350.1% |
| Taxes, remuneration and social security | 45 | €27,121 | €28,902 | +€1,780 | +6.6% |
| Taxes | 450/3 | €27,121 | €28,902 | +€1,780 | +6.6% |
| Other amounts payable | 47/48 | €0 | €76,546 | +€76,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,057 | €2,169 | +€112 | +5.4% |
| Other operating charges | 640/8 | €218 | €246 | +€28 | +13.0% |
| Non-recurring operating charges | 66A | - | €616 | +€616 | |
| Gross operating margin | 9900 | €90,062 | €100,460 | +€10,397 | +11.5% |
| Operating profit (loss) | 9901 | €87,787 | €97,428 | +€9,641 | +11.0% |
| Financial income | 75/76B | €410 | €1,871 | +€1,461 | +356.5% |
| Recurring financial income | 75 | €410 | €1,871 | +€1,461 | +356.5% |
| Financial charges | 65/66B | €2,556 | €2,777 | +€220 | +8.6% |
| Recurring financial charges | 65 | €2,556 | €2,777 | +€220 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €85,640 | €96,522 | +€10,882 | +12.7% |
| Income taxes | 67/77 | €17,997 | €19,976 | +€1,979 | +11.0% |
| Profit (loss) for the period | 9904 | €67,643 | €76,546 | +€8,903 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,643 | €76,546 | +€8,903 | +13.2% |
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 8 October 2026 via checked.be.