JLS Partners: 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 Partners
Largest movements
- Cash +€5,819
up €5,819 (+595.5%), from €977 to €6,796
mainly Net result for the year (+€7,761) and Trade debts (+€1,951)
- Receivables within one year +€2,987
up €2,987 (+31.8%), from €9,386 to €12,373
- Deferred charges and accrued income +€1,146
new in 2025: €1,146
- Tangible fixed assets +€367
up €367 (+15.3%), from €2,401 to €2,767
- Profit (loss) carried forward +€6,095
up €6,095 (+73.9%), from €8,248 to €14,343
- Trade debts +€1,951
up €1,951 (+3244.3%), from €60 to €2,011
- Other debts +€1,242
up €1,242 (+114.4%), from €1,086 to €2,329
- Tax, wage and social debts +€1,029
up €1,029 (+43.4%), from €2,369 to €3,399
- Gross operating margin +€2,049
up €2,049 (+18.5%), from €11,097 to €13,146
- Taxes +€750
up €750 (+31.6%), from €2,369 to €3,119
- Depreciation +€719
up €719 (+158.2%), from €454 to €1,173
- Financial charges +€622
up €622 (+2487.3%), from €25 to €647
- Other operating charges +€474
new in 2025: €474
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 | €12,764 | €23,082 | +€10,318 | +80.8% |
| Fixed assets | 21/28 | €2,401 | €2,767 | +€367 | +15.3% |
| Tangible fixed assets | 22/27 | €2,401 | €2,767 | +€367 | +15.3% |
| Furniture and vehicles | 24 | €2,401 | €2,767 | +€367 | +15.3% |
| Current assets | 29/58 | €10,363 | €20,314 | +€9,951 | +96.0% |
| Amounts receivable within one year | 40/41 | €9,386 | €12,373 | +€2,987 | +31.8% |
| Trade receivables | 40 | €9,386 | €12,373 | +€2,987 | +31.8% |
| Cash at bank and in hand | 54/58 | €977 | €6,796 | +€5,819 | +595.5% |
| Deferred charges and accrued income | 490/1 | - | €1,146 | +€1,146 | |
| Total equity and liabilities | 10/49 | €12,764 | €23,082 | +€10,318 | +80.8% |
| Equity | 10/15 | €9,248 | €15,343 | +€6,095 | +65.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,248 | €14,343 | +€6,095 | +73.9% |
| Amounts payable | 17/49 | €3,516 | €7,739 | +€4,223 | +120.1% |
| Amounts payable within one year | 42/48 | €3,516 | €7,739 | +€4,223 | +120.1% |
| Trade debts | 44 | €60 | €2,011 | +€1,951 | +3244.3% |
| Suppliers | 440/4 | €60 | €2,011 | +€1,951 | +3244.3% |
| Taxes, remuneration and social security | 45 | €2,369 | €3,399 | +€1,029 | +43.4% |
| Taxes | 450/3 | €2,369 | €3,399 | +€1,029 | +43.4% |
| Other amounts payable | 47/48 | €1,086 | €2,329 | +€1,242 | +114.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €1,173 | +€719 | +158.2% |
| Other operating charges | 640/8 | - | €474 | +€474 | |
| Gross operating margin | 9900 | €11,097 | €13,146 | +€2,049 | +18.5% |
| Operating profit (loss) | 9901 | €10,643 | €11,499 | +€857 | +8.0% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €25 | €647 | +€622 | +2487.3% |
| Recurring financial charges | 65 | €25 | €647 | +€622 | +2487.3% |
| Profit (loss) for the period before taxes | 9903 | €10,618 | €10,880 | +€262 | +2.5% |
| Income taxes | 67/77 | €2,369 | €3,119 | +€750 | +31.6% |
| Profit (loss) for the period | 9904 | €8,248 | €7,761 | -€488 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,248 | €7,761 | -€488 | -5.9% |
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 5 October 2026 via checked.be.