JLS Consulting: what changed
Two financial 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 Consulting
Largest movements
- Receivables within one year +€129,297
up €129,297 (+560%), from €23,097 to €152,394
of which Trade receivables: +€84,527
- Cash -€109,863
down €109,863 (-92.6%), from €118,616 to €8,753
mainly Receivables within one year (-€129,297) and Other debts (-€55,307)
- Tangible fixed assets +€44,273
up €44,273 (+824%), from €5,375 to €49,648
of which Leasing and similar rights: +€46,448
- Provisions +€82,080
new in 2025: €82,080
- Other debts -€55,307
down €55,307 (-59.0%), from €93,807 to €38,500
- Debts after one year +€36,925
new in 2025: €36,925
- Tax, wage and social debts -€26,489
down €26,489 (-76.1%), from €34,795 to €8,306
- Reserves +€17,149
up €17,149 (+156%), from €11,002 to €28,151
- Gross operating margin +€132,648
up €132,648 (+552%), from €24,021 to €156,669
- Financial charges +€24,767
up €24,767, from -€21,666 to €3,101
of which Financial charges: +€27,268
- Financial income -€10,784
down €10,784 (-97.8%), from €11,024 to €241
of which Financial income: -€8,283
- Depreciation +€1,622
up €1,622 (+48.7%), from €3,332 to €4,954
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.
Derived cash bridge
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 | €151,085 | €216,693 | +€65,608 | +43.4% |
| Fixed assets | 21/28 | €6,910 | €52,183 | +€45,273 | +655% |
| Tangible fixed assets | 22/27 | €5,375 | €49,648 | +€44,273 | +824% |
| Furniture and vehicles | 24 | €3,763 | €1,588 | -€2,175 | -57.8% |
| Leasing and similar rights | 25 | - | €46,448 | +€46,448 | |
| Other tangible fixed assets | 26 | €1,612 | €1,612 | = | 0.0% |
| Financial fixed assets | 28 | €1,535 | €2,535 | +€1,000 | +65.1% |
| Current assets | 29/58 | €144,175 | €164,510 | +€20,335 | +14.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €23,097 | €152,394 | +€129,297 | +560% |
| Trade receivables | 40 | €3,908 | €88,435 | +€84,527 | +2,163% |
| Other amounts receivable | 41 | €19,190 | €63,960 | +€44,770 | +233% |
| Cash at bank and in hand | 54/58 | €118,616 | €8,753 | -€109,863 | -92.6% |
| Deferred charges and accrued income | 490/1 | €2,462 | €3,363 | +€901 | +36.6% |
| Total equity and liabilities | 10/49 | €151,085 | €216,693 | +€65,608 | +43.4% |
| Equity | 10/15 | €12,002 | €29,151 | +€17,149 | +143% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,002 | €28,151 | +€17,149 | +156% |
| Distributable reserves | 133 | €11,002 | €28,151 | +€17,149 | +156% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €82,080 | +€82,080 | |
| Provisions for liabilities and charges | 160/5 | - | €82,080 | +€82,080 | |
| Other liabilities and charges | 164/5 | - | €82,080 | +€82,080 | |
| Amounts payable | 17/49 | €139,083 | €105,462 | -€33,621 | -24.2% |
| Amounts payable after more than one year | 17 | - | €36,925 | +€36,925 | |
| Financial debts | 170/4 | - | €36,925 | +€36,925 | |
| Amounts payable within one year | 42/48 | €139,083 | €68,538 | -€70,546 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | - | €9,280 | +€9,280 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,481 | €12,452 | +€1,970 | +18.8% |
| Suppliers | 440/4 | €10,481 | €12,452 | +€1,970 | +18.8% |
| Taxes, remuneration and social security | 45 | €34,795 | €8,306 | -€26,489 | -76.1% |
| Taxes | 450/3 | €34,795 | €8,306 | -€26,489 | -76.1% |
| Other amounts payable | 47/48 | €93,807 | €38,500 | -€55,307 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,332 | €4,954 | +€1,622 | +48.7% |
| Other operating charges | 640/8 | €1,881 | €2,819 | +€938 | +49.8% |
| Non-recurring operating charges | 66A | €33,069 | €82,080 | +€49,011 | +148% |
| Gross operating margin | 9900 | €24,021 | €156,669 | +€132,648 | +552% |
| Operating profit (loss) | 9901 | -€14,261 | €66,816 | +€81,077 | |
| Financial income | 75/76B | €11,024 | €241 | -€10,784 | -97.8% |
| Recurring financial income | 75 | €8,523 | €241 | -€8,283 | -97.2% |
| Non-recurring financial income | 76B | €2,501 | €0 | -€2,501 | -100% |
| Financial charges | 65/66B | -€21,666 | €3,101 | +€24,767 | |
| Recurring financial charges | 65 | -€24,167 | €3,101 | +€27,268 | |
| Non-recurring financial charges | 66B | €2,501 | €0 | -€2,501 | -100% |
| Profit (loss) for the period before taxes | 9903 | €18,429 | €63,955 | +€45,526 | +247% |
| Income taxes | 67/77 | €7,427 | €8,306 | +€879 | +11.8% |
| Profit (loss) for the period | 9904 | €11,002 | €55,649 | +€44,647 | +406% |
| Profit (loss) for the period to be appropriated | 9905 | €11,002 | €55,649 | +€44,647 | +406% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.