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
- Cash +€37,075
up €37,075 (+222.5%), from €16,660 to €53,735
mainly Net result for the year (+€32,563) and Advances received (+€11,015)
- Tangible fixed assets +€3,023
up €3,023 (+243.2%), from €1,243 to €4,266
- Receivables within one year -€2,004
down €2,004 (-12.6%), from €15,874 to €13,870
of which Other amounts receivable: -€5,702
- Reserves +€32,563
up €32,563 (+510.0%), from €6,385 to €38,949
- Trade debts -€13,767
down €13,767 (-67.2%), from €20,482 to €6,715
- Advances received +€11,015
new in 2026: €11,015
- Tax, wage and social debts +€10,282
up €10,282 (+362.9%), from €2,833 to €13,115
of which Taxes: +€11,771
- Other debts -€2,247
down €2,247 (-42.9%), from €5,240 to €2,993
- Gross operating margin +€31,379
up €31,379 (+206.3%), from €15,208 to €46,587
- Taxes +€9,354
up €9,354 (+590.4%), from €1,584 to €10,938
- Staff costs -€5,614
down €5,614 (-87.9%), from €6,388 to €774
- Other operating charges +€1,080
up €1,080 (+149.3%), from €723 to €1,803
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,941 | €77,787 | +€37,846 | +94.8% |
| Fixed assets | 21/28 | €1,445 | €4,468 | +€3,023 | +209.1% |
| Tangible fixed assets | 22/27 | €1,243 | €4,266 | +€3,023 | +243.2% |
| Plant, machinery and equipment | 23 | €1,243 | €4,266 | +€3,023 | +243.2% |
| Financial fixed assets | 28 | €202 | €202 | = | 0.0% |
| Current assets | 29/58 | €38,495 | €73,319 | +€34,824 | +90.5% |
| Stocks and contracts in progress | 3 | €5,562 | €5,714 | +€152 | +2.7% |
| Stocks | 30/36 | €5,562 | €5,714 | +€152 | +2.7% |
| Amounts receivable within one year | 40/41 | €15,874 | €13,870 | -€2,004 | -12.6% |
| Trade receivables | 40 | €7,981 | €11,678 | +€3,697 | +46.3% |
| Other amounts receivable | 41 | €7,894 | €2,192 | -€5,702 | -72.2% |
| Cash at bank and in hand | 54/58 | €16,660 | €53,735 | +€37,075 | +222.5% |
| Deferred charges and accrued income | 490/1 | €399 | €0 | -€399 | -100.0% |
| Total equity and liabilities | 10/49 | €39,941 | €77,787 | +€37,846 | +94.8% |
| Equity | 10/15 | €11,385 | €43,949 | +€32,563 | +286.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,385 | €38,949 | +€32,563 | +510.0% |
| Distributable reserves | 133 | €6,385 | €38,949 | +€32,563 | +510.0% |
| Amounts payable | 17/49 | €28,555 | €33,839 | +€5,283 | +18.5% |
| Amounts payable within one year | 42/48 | €28,555 | €33,839 | +€5,283 | +18.5% |
| Trade debts | 44 | €20,482 | €6,715 | -€13,767 | -67.2% |
| Suppliers | 440/4 | €20,482 | €6,715 | -€13,767 | -67.2% |
| Advances received on contracts in progress | 46 | - | €11,015 | +€11,015 | |
| Taxes, remuneration and social security | 45 | €2,833 | €13,115 | +€10,282 | +362.9% |
| Taxes | 450/3 | €844 | €12,615 | +€11,771 | +1394.5% |
| Remuneration and social security | 454/9 | €1,989 | €500 | -€1,489 | -74.9% |
| Other amounts payable | 47/48 | €5,240 | €2,993 | -€2,247 | -42.9% |
| Remuneration, social security and pensions | 62 | €6,388 | €774 | -€5,614 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €477 | +€274 | +135.0% |
| Other operating charges | 640/8 | €723 | €1,803 | +€1,080 | +149.3% |
| Gross operating margin | 9900 | €15,208 | €46,587 | +€31,379 | +206.3% |
| Operating profit (loss) | 9901 | €7,894 | €43,533 | +€35,640 | +451.5% |
| Financial income | 75/76B | €152 | €96 | -€56 | -36.9% |
| Recurring financial income | 75 | €152 | €96 | -€56 | -36.9% |
| Financial charges | 65/66B | €76 | €128 | +€52 | +68.0% |
| Recurring financial charges | 65 | €76 | €128 | +€52 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €7,969 | €43,501 | +€35,532 | +445.8% |
| Income taxes | 67/77 | €1,584 | €10,938 | +€9,354 | +590.4% |
| Profit (loss) for the period | 9904 | €6,385 | €32,563 | +€26,178 | +410.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,385 | €32,563 | +€26,178 | +410.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.