JLS: 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.
JLS
Largest movements
- Receivables within one year +€68,783
up €68,783 (+99.7%), from €68,964 to €137,747
of which Trade receivables: +€59,956
- Cash -€40,767
down €40,767 (-16.1%), from €253,006 to €212,239
mainly Contributions, distributions and other (-€129,192) and Receivables within one year (-€68,783)
- Tangible fixed assets -€9,708
down €9,708 (-14.2%), from €68,409 to €58,701
of which Plant, machinery and equipment: -€6,979
- Trade debts +€22,532
up €22,532 (+184.8%), from €12,190 to €34,722
- Tax, wage and social debts -€9,495
down €9,495 (-71.6%), from €13,254 to €3,759
of which Remuneration and social security: -€6,568
- Other debts +€6,234
up €6,234 (+2.6%), from €236,424 to €242,658
- Gross operating margin +€8,916
up €8,916 (+5.1%), from €173,775 to €182,691
- Depreciation -€3,907
down €3,907 (-24.7%), from €15,790 to €11,883
- Taxes +€3,251
up €3,251 (+9.5%), from €34,305 to €37,556
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 | €393,016 | €411,881 | +€18,865 | +4.8% |
| Fixed assets | 21/28 | €68,645 | €58,937 | -€9,708 | -14.1% |
| Tangible fixed assets | 22/27 | €68,409 | €58,701 | -€9,708 | -14.2% |
| Plant, machinery and equipment | 23 | €7,640 | €660 | -€6,979 | -91.4% |
| Furniture and vehicles | 24 | €60,769 | €58,041 | -€2,729 | -4.5% |
| Financial fixed assets | 28 | €236 | €236 | = | 0.0% |
| Current assets | 29/58 | €324,372 | €352,945 | +€28,573 | +8.8% |
| Amounts receivable within one year | 40/41 | €68,964 | €137,747 | +€68,783 | +99.7% |
| Trade receivables | 40 | €67,012 | €126,968 | +€59,956 | +89.5% |
| Other amounts receivable | 41 | €1,952 | €10,779 | +€8,827 | +452.1% |
| Cash at bank and in hand | 54/58 | €253,006 | €212,239 | -€40,767 | -16.1% |
| Deferred charges and accrued income | 490/1 | €2,402 | €2,959 | +€557 | +23.2% |
| Total equity and liabilities | 10/49 | €393,016 | €411,881 | +€18,865 | +4.8% |
| Equity | 10/15 | €129,242 | €129,242 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €126,242 | €126,242 | = | 0.0% |
| Distributable reserves | 133 | €126,242 | €126,242 | = | 0.0% |
| Amounts payable | 17/49 | €263,774 | €282,639 | +€18,865 | +7.2% |
| Amounts payable within one year | 42/48 | €261,867 | €281,139 | +€19,272 | +7.4% |
| Trade debts | 44 | €12,190 | €34,722 | +€22,532 | +184.8% |
| Suppliers | 440/4 | €12,190 | €34,722 | +€22,532 | +184.8% |
| Taxes, remuneration and social security | 45 | €13,254 | €3,759 | -€9,495 | -71.6% |
| Taxes | 450/3 | €6,686 | €3,759 | -€2,926 | -43.8% |
| Remuneration and social security | 454/9 | €6,568 | - | -€6,568 | |
| Other amounts payable | 47/48 | €236,424 | €242,658 | +€6,234 | +2.6% |
| Accrued charges and deferred income | 492/3 | €1,907 | €1,500 | -€407 | -21.3% |
| Non-recurring operating income | 76A | - | €611 | +€611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,790 | €11,883 | -€3,907 | -24.7% |
| Other operating charges | 640/8 | €1,082 | €944 | -€137 | -12.7% |
| Non-recurring operating charges | 66A | - | €3,515 | +€3,515 | |
| Gross operating margin | 9900 | €173,775 | €182,691 | +€8,916 | +5.1% |
| Operating profit (loss) | 9901 | €156,904 | €166,349 | +€9,445 | +6.0% |
| Financial income | 75/76B | €2 | €469 | +€467 | +23370.0% |
| Recurring financial income | 75 | €2 | €469 | +€467 | +23370.0% |
| Financial charges | 65/66B | €1,806 | €70 | -€1,736 | -96.1% |
| Recurring financial charges | 65 | €534 | €70 | -€464 | -86.9% |
| Non-recurring financial charges | 66B | €1,272 | - | -€1,272 | |
| Profit (loss) for the period before taxes | 9903 | €155,099 | €166,748 | +€11,648 | +7.5% |
| Income taxes | 67/77 | €34,305 | €37,556 | +€3,251 | +9.5% |
| Profit (loss) for the period | 9904 | €120,794 | €129,192 | +€8,398 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,794 | €129,192 | +€8,398 | +7.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.