JLS INTERIEUR: 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 INTERIEUR
Largest movements
- Deferred charges and accrued income +€10,195
up €10,195 (+33939.6%), from €30 to €10,226
- Receivables within one year -€5,622
down €5,622 (-20.4%), from €27,625 to €22,003
of which Trade receivables: -€10,356
- Tangible fixed assets -€4,688
down €4,688 (-32.4%), from €14,455 to €9,767
of which Plant, machinery and equipment: -€2,724
- Stocks and contracts -€3,702
down €3,702 (-67.1%), from €5,516 to €1,814
of which Contracts in progress: -€4,743
- Cash -€1,844
down €1,844 (-79.5%), from €2,318 to €475
mainly Deferred charges and accrued income (-€10,195) and Other debts (-€10,065)
- Other debts -€10,065
down €10,065 (-83.4%), from €12,065 to €1,999
- Short-term financial debts +€6,864
new in 2025: €6,864
- Tax, wage and social debts -€2,328
down €2,328 (-27.5%), from €8,471 to €6,142
of which Remuneration and social security: -€1,500
- Profit (loss) carried forward -€1,967
down €1,967 (-10.4%), from €18,922 to €16,955
- Trade debts +€1,836
up €1,836 (+21.8%), from €8,429 to €10,265
- Gross operating margin -€27,067
down €27,067 (-76.5%), from €35,378 to €8,311
- Taxes -€5,007
down €5,007 (-97.4%), from €5,139 to €132
- Financial charges +€694
up €694 (+49.7%), from €1,398 to €2,092
- Depreciation +€384
up €384 (+5.4%), from €7,147 to €7,530
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 | €50,885 | €45,225 | -€5,660 | -11.1% |
| Fixed assets | 21/28 | €15,396 | €10,708 | -€4,688 | -30.4% |
| Tangible fixed assets | 22/27 | €14,455 | €9,767 | -€4,688 | -32.4% |
| Plant, machinery and equipment | 23 | €11,226 | €8,502 | -€2,724 | -24.3% |
| Furniture and vehicles | 24 | €3,229 | €1,265 | -€1,963 | -60.8% |
| Financial fixed assets | 28 | €941 | €941 | = | 0.0% |
| Current assets | 29/58 | €35,489 | €34,517 | -€972 | -2.7% |
| Stocks and contracts in progress | 3 | €5,516 | €1,814 | -€3,702 | -67.1% |
| Stocks | 30/36 | €773 | €1,814 | +€1,041 | +134.7% |
| Contracts in progress | 37 | €4,743 | - | -€4,743 | |
| Amounts receivable within one year | 40/41 | €27,625 | €22,003 | -€5,622 | -20.4% |
| Trade receivables | 40 | €24,584 | €14,229 | -€10,356 | -42.1% |
| Other amounts receivable | 41 | €3,041 | €7,775 | +€4,734 | +155.7% |
| Cash at bank and in hand | 54/58 | €2,318 | €475 | -€1,844 | -79.5% |
| Deferred charges and accrued income | 490/1 | €30 | €10,226 | +€10,195 | +33939.6% |
| Total equity and liabilities | 10/49 | €50,885 | €45,225 | -€5,660 | -11.1% |
| Equity | 10/15 | €21,922 | €19,955 | -€1,967 | -9.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,922 | €16,955 | -€1,967 | -10.4% |
| Amounts payable | 17/49 | €28,964 | €25,270 | -€3,693 | -12.8% |
| Amounts payable within one year | 42/48 | €28,964 | €25,270 | -€3,693 | -12.8% |
| Financial debts | 43 | - | €6,864 | +€6,864 | |
| Credit institutions | 430/8 | - | €6,864 | +€6,864 | |
| Trade debts | 44 | €8,429 | €10,265 | +€1,836 | +21.8% |
| Suppliers | 440/4 | €8,429 | €10,265 | +€1,836 | +21.8% |
| Taxes, remuneration and social security | 45 | €8,471 | €6,142 | -€2,328 | -27.5% |
| Taxes | 450/3 | €6,971 | €6,142 | -€828 | -11.9% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €12,065 | €1,999 | -€10,065 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,147 | €7,530 | +€384 | +5.4% |
| Other operating charges | 640/8 | €473 | €537 | +€64 | +13.6% |
| Gross operating margin | 9900 | €35,378 | €8,311 | -€27,067 | -76.5% |
| Operating profit (loss) | 9901 | €27,759 | €244 | -€27,515 | -99.1% |
| Financial income | 75/76B | €12 | €14 | +€2 | +13.6% |
| Recurring financial income | 75 | €12 | €14 | +€2 | +13.6% |
| Financial charges | 65/66B | €1,398 | €2,092 | +€694 | +49.7% |
| Recurring financial charges | 65 | €1,398 | €2,092 | +€694 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €26,373 | -€1,835 | -€28,208 | |
| Income taxes | 67/77 | €5,139 | €132 | -€5,007 | -97.4% |
| Profit (loss) for the period | 9904 | €21,234 | -€1,967 | -€23,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,234 | -€1,967 | -€23,201 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.