JLS Management: 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 Management
Largest movements
- Receivables within one year +€2,499
up €2,499 (+581%), from €430 to €2,928
of which Trade receivables: +€2,505
- Cash +€1,846
up €1,846 (+83.3%), from €2,216 to €4,062
mainly Net result for the year (+€11,238) and Tax, wage and social debts (+€371)
- Profit (loss) carried forward +€11,238
up €11,238 (+26.3%), from -€42,692 to -€31,454
- Trade debts -€7,501
down €7,501 (-33.9%), from €22,098 to €14,597
- Tax, wage and social debts +€371
up €371 (+91.9%), from €404 to €776
- Other debts +€222
up €222 (+6.0%), from €3,708 to €3,930
- Gross operating margin +€3,423
up €3,423 (+38.8%), from €8,825 to €12,248
- Depreciation -€231
down €231 (-100%), from €231 to €0
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 | €2,924 | €7,253 | +€4,330 | +148% |
| Current assets | 29/58 | €2,924 | €7,253 | +€4,330 | +148% |
| Stocks and contracts in progress | 3 | €130 | €130 | = | 0.0% |
| Stocks | 30/36 | €130 | €130 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €430 | €2,928 | +€2,499 | +581% |
| Trade receivables | 40 | €424 | €2,928 | +€2,505 | +591% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €2,216 | €4,062 | +€1,846 | +83.3% |
| Deferred charges and accrued income | 490/1 | €148 | €133 | -€15 | -10.1% |
| Total equity and liabilities | 10/49 | €2,924 | €7,253 | +€4,330 | +148% |
| Equity | 10/15 | -€23,287 | -€12,049 | +€11,238 | +48.3% |
| Contributions | 10/11 | €19,405 | €19,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,692 | -€31,454 | +€11,238 | +26.3% |
| Amounts payable | 17/49 | €26,210 | €19,302 | -€6,908 | -26.4% |
| Amounts payable within one year | 42/48 | €26,210 | €19,302 | -€6,908 | -26.4% |
| Trade debts | 44 | €22,098 | €14,597 | -€7,501 | -33.9% |
| Suppliers | 440/4 | €22,098 | €14,597 | -€7,501 | -33.9% |
| Taxes, remuneration and social security | 45 | €404 | €776 | +€371 | +91.9% |
| Taxes | 450/3 | €404 | €776 | +€371 | +91.9% |
| Other amounts payable | 47/48 | €3,708 | €3,930 | +€222 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €0 | -€231 | -100% |
| Other operating charges | 640/8 | €604 | €710 | +€107 | +17.7% |
| Gross operating margin | 9900 | €8,825 | €12,248 | +€3,423 | +38.8% |
| Operating profit (loss) | 9901 | €7,991 | €11,538 | +€3,547 | +44.4% |
| Financial income | 75/76B | €1 | €11 | +€11 | +1,389% |
| Recurring financial income | 75 | €1 | €11 | +€11 | +1,389% |
| Financial charges | 65/66B | €39 | €135 | +€96 | +246% |
| Recurring financial charges | 65 | €39 | €135 | +€96 | +246% |
| Profit (loss) for the period before taxes | 9903 | €7,952 | €11,414 | +€3,462 | +43.5% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +0.9% |
| Profit (loss) for the period | 9904 | €7,778 | €11,238 | +€3,460 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,778 | €11,238 | +€3,460 | +44.5% |
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 18 October 2026 via checked.be.