JLS CONSULT: 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 CONSULT
Largest movements
- Cash -€48,086
down €48,086 (-43.9%), from €109,480 to €61,394
mainly Contributions, distributions and other (-€55,567) and Receivables within one year (-€35,180)
- Receivables within one year +€35,180
up €35,180 (+71.6%), from €49,157 to €84,337
of which Trade receivables: +€35,937
- Tangible fixed assets -€11,958
down €11,958 (-36.1%), from €33,152 to €21,194
of which Furniture and vehicles: -€7,883
- Reserves -€30,124
down €30,124 (-42.0%), from €71,666 to €41,542
of which Distributable reserves: -€30,124
- Other debts +€27,053
up €27,053 (+71.1%), from €38,069 to €65,122
- Accrued charges and deferred income -€14,236
down €14,236 (-95.4%), from €14,918 to €682
- Trade debts -€13,948
down €13,948 (-86.1%), from €16,203 to €2,255
- Tax, wage and social debts +€6,796
up €6,796 (+285.0%), from €2,385 to €9,181
- Gross operating margin +€12,825
up €12,825 (+35.8%), from €35,793 to €48,617
- Taxes +€4,981
up €4,981 (+96.6%), from €5,158 to €10,138
- Depreciation -€3,023
down €3,023 (-20.2%), from €14,981 to €11,958
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 | €200,316 | €175,858 | -€24,458 | -12.2% |
| Fixed assets | 21/28 | €40,052 | €28,094 | -€11,958 | -29.9% |
| Tangible fixed assets | 22/27 | €33,152 | €21,194 | -€11,958 | -36.1% |
| Land and buildings | 22 | €17,132 | €13,057 | -€4,076 | -23.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €16,020 | €8,138 | -€7,883 | -49.2% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €160,264 | €147,764 | -€12,500 | -7.8% |
| Amounts receivable within one year | 40/41 | €49,157 | €84,337 | +€35,180 | +71.6% |
| Trade receivables | 40 | €48,400 | €84,337 | +€35,937 | +74.3% |
| Other amounts receivable | 41 | €757 | €0 | -€757 | -100.0% |
| Cash at bank and in hand | 54/58 | €109,480 | €61,394 | -€48,086 | -43.9% |
| Deferred charges and accrued income | 490/1 | €1,627 | €2,033 | +€406 | +25.0% |
| Total equity and liabilities | 10/49 | €200,316 | €175,858 | -€24,458 | -12.2% |
| Equity | 10/15 | €128,742 | €98,618 | -€30,124 | -23.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,666 | €41,542 | -€30,124 | -42.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €71,666 | €41,542 | -€30,124 | -42.0% |
| Profit (loss) carried forward | 14 | €44,676 | €44,676 | = | 0.0% |
| Amounts payable | 17/49 | €71,574 | €77,240 | +€5,666 | +7.9% |
| Amounts payable within one year | 42/48 | €56,656 | €76,558 | +€19,902 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €16,203 | €2,255 | -€13,948 | -86.1% |
| Suppliers | 440/4 | €16,203 | €2,255 | -€13,948 | -86.1% |
| Taxes, remuneration and social security | 45 | €2,385 | €9,181 | +€6,796 | +285.0% |
| Taxes | 450/3 | €2,385 | €9,181 | +€6,796 | +285.0% |
| Other amounts payable | 47/48 | €38,069 | €65,122 | +€27,053 | +71.1% |
| Accrued charges and deferred income | 492/3 | €14,918 | €682 | -€14,236 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,981 | €11,958 | -€3,023 | -20.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €35,793 | €48,617 | +€12,825 | +35.8% |
| Operating profit (loss) | 9901 | €20,424 | €36,260 | +€15,835 | +77.5% |
| Financial income | 75/76B | €3 | €397 | +€394 | +13125.3% |
| Recurring financial income | 75 | €3 | €397 | +€394 | +13125.3% |
| Financial charges | 65/66B | €1,030 | €1,075 | +€45 | +4.4% |
| Recurring financial charges | 65 | €1,030 | €1,075 | +€45 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €19,397 | €35,581 | +€16,184 | +83.4% |
| Income taxes | 67/77 | €5,158 | €10,138 | +€4,981 | +96.6% |
| Profit (loss) for the period | 9904 | €14,239 | €25,443 | +€11,203 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,239 | €25,443 | +€11,203 | +78.7% |
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 6 October 2026 via checked.be.