JLS ConsultAncy: 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 ConsultAncy
Largest movements
- Financial fixed assets +€300,000
new in 2025: €300,000
- Cash +€40,432
up €40,432 (+404.5%), from €9,996 to €50,428
mainly Debts after one year (+€234,490) and Net result for the year (+€48,027)
- Receivables within one year +€7,199
up €7,199 (+59.9%), from €12,010 to €19,209
- Debts after one year +€234,490
new in 2025: €234,490
- Reserves +€48,027
up €48,027 (+589.5%), from €8,147 to €56,173
- Current portion of long-term debt +€39,730
new in 2025: €39,730
- Tax, wage and social debts +€23,295
up €23,295 (+252.7%), from €9,218 to €32,513
- Gross operating margin +€68,777
up €68,777 (+478.0%), from €14,390 to €83,167
- Taxes +€14,845
up €14,845 (+424.1%), from €3,501 to €18,346
- Financial charges +€13,284
up €13,284 (+527.6%), from €2,518 to €15,802
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 | €24,528 | €371,874 | +€347,346 | +1416.1% |
| Fixed assets | 21/28 | €1,122 | €300,715 | +€299,593 | +26698.8% |
| Tangible fixed assets | 22/27 | €1,122 | €715 | -€407 | -36.3% |
| Furniture and vehicles | 24 | €1,122 | €715 | -€407 | -36.3% |
| Financial fixed assets | 28 | - | €300,000 | +€300,000 | |
| Current assets | 29/58 | €23,406 | €71,159 | +€47,754 | +204.0% |
| Amounts receivable within one year | 40/41 | €12,010 | €19,209 | +€7,199 | +59.9% |
| Trade receivables | 40 | €12,010 | €19,209 | +€7,199 | +59.9% |
| Cash at bank and in hand | 54/58 | €9,996 | €50,428 | +€40,432 | +404.5% |
| Deferred charges and accrued income | 490/1 | €1,400 | €1,522 | +€122 | +8.7% |
| Total equity and liabilities | 10/49 | €24,528 | €371,874 | +€347,346 | +1416.1% |
| Equity | 10/15 | €13,147 | €61,173 | +€48,027 | +365.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,147 | €56,173 | +€48,027 | +589.5% |
| Distributable reserves | 133 | €8,147 | €56,173 | +€48,027 | +589.5% |
| Amounts payable | 17/49 | €11,381 | €310,700 | +€299,319 | +2629.9% |
| Amounts payable after more than one year | 17 | - | €234,490 | +€234,490 | |
| Financial debts | 170/4 | - | €234,490 | +€234,490 | |
| Amounts payable within one year | 42/48 | €11,381 | €76,210 | +€64,829 | +569.6% |
| Current portion of amounts payable after more than one year | 42 | - | €39,730 | +€39,730 | |
| Trade debts | 44 | €2,164 | €3,683 | +€1,519 | +70.2% |
| Suppliers | 440/4 | €2,164 | €3,683 | +€1,519 | +70.2% |
| Taxes, remuneration and social security | 45 | €9,218 | €32,513 | +€23,295 | +252.7% |
| Taxes | 450/3 | €9,218 | €32,513 | +€23,295 | +252.7% |
| Other amounts payable | 47/48 | - | €285 | +€285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €407 | +€307 | +306.7% |
| Other operating charges | 640/8 | €125 | €593 | +€468 | +374.9% |
| Gross operating margin | 9900 | €14,390 | €83,167 | +€68,777 | +478.0% |
| Operating profit (loss) | 9901 | €14,165 | €82,167 | +€68,002 | +480.1% |
| Financial income | 75/76B | €0 | €8 | +€8 | +3545.5% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +3545.5% |
| Financial charges | 65/66B | €2,518 | €15,802 | +€13,284 | +527.6% |
| Recurring financial charges | 65 | €2,518 | €15,802 | +€13,284 | +527.6% |
| Profit (loss) for the period before taxes | 9903 | €11,647 | €66,373 | +€54,726 | +469.9% |
| Income taxes | 67/77 | €3,501 | €18,346 | +€14,845 | +424.1% |
| Profit (loss) for the period | 9904 | €8,147 | €48,027 | +€39,880 | +489.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,147 | €48,027 | +€39,880 | +489.5% |
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 7 October 2026 via checked.be.