JLS SOCIETY: 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 SOCIETY
Largest movements
- Receivables within one year +€14,684
up €14,684 (+33.0%), from €44,461 to €59,145
of which Trade receivables: +€15,062
- Tangible fixed assets -€4,144
down €4,144 (-30.0%), from €13,796 to €9,652
of which Furniture and vehicles: -€3,627
- Trade debts +€9,757
up €9,757 (+183%), from €5,338 to €15,095
- Tax, wage and social debts +€8,913
up €8,913 (+43.1%), from €20,693 to €29,606
of which Remuneration and social security: +€9,961
- Other debts -€7,312
down €7,312 (-83.9%), from €8,720 to €1,408
- Turnover +€294,226
up €294,226 (+107%), from €274,330 to €568,556
- Purchases and services +€226,877
up €226,877 (+220%), from €103,023 to €329,900
- Gross operating margin +€59,098
up €59,098 (+29.4%), from €201,193 to €260,291
- Staff costs +€54,733
up €54,733 (+27.4%), from €200,112 to €254,845
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 | €59,308 | €69,929 | +€10,621 | +17.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,445 | €10,301 | -€4,144 | -28.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €13,796 | €9,652 | -€4,144 | -30.0% |
| Furniture and vehicles | 24 | €12,301 | €8,674 | -€3,627 | -29.5% |
| Other tangible fixed assets | 26 | €1,495 | €977 | -€517 | -34.6% |
| Financial fixed assets | 28 | €649 | €649 | = | 0.0% |
| Current assets | 29/58 | €44,864 | €59,628 | +€14,765 | +32.9% |
| Amounts receivable within one year | 40/41 | €44,461 | €59,145 | +€14,684 | +33.0% |
| Trade receivables | 40 | €44,083 | €59,145 | +€15,062 | +34.2% |
| Other amounts receivable | 41 | €378 | €0 | -€378 | -100% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €403 | €483 | +€80 | +19.9% |
| Total equity and liabilities | 10/49 | €59,308 | €69,929 | +€10,621 | +17.9% |
| Equity | 10/15 | €9,515 | €8,885 | -€630 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,455 | €825 | -€630 | -43.3% |
| Amounts payable | 17/49 | €49,794 | €61,044 | +€11,250 | +22.6% |
| Amounts payable within one year | 42/48 | €49,794 | €61,044 | +€11,250 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | €15,043 | €14,935 | -€108 | -0.7% |
| Credit institutions | 430/8 | €15,043 | €14,935 | -€108 | -0.7% |
| Trade debts | 44 | €5,338 | €15,095 | +€9,757 | +183% |
| Suppliers | 440/4 | €5,338 | €15,095 | +€9,757 | +183% |
| Taxes, remuneration and social security | 45 | €20,693 | €29,606 | +€8,913 | +43.1% |
| Taxes | 450/3 | €8,756 | €7,708 | -€1,049 | -12.0% |
| Remuneration and social security | 454/9 | €11,937 | €21,898 | +€9,961 | +83.5% |
| Other amounts payable | 47/48 | €8,720 | €1,408 | -€7,312 | -83.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €274,330 | €568,556 | +€294,226 | +107% |
| Non-recurring operating income | 76A | €16,369 | - | -€16,369 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,023 | €329,900 | +€226,877 | +220% |
| Remuneration, social security and pensions | 62 | €200,112 | €254,845 | +€54,733 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,486 | €2,251 | -€5,235 | -69.9% |
| Other operating charges | 640/8 | €1,375 | €702 | -€673 | -49.0% |
| Non-recurring operating charges | 66A | - | €7,537 | +€7,537 | |
| Gross operating margin | 9900 | €201,193 | €260,291 | +€59,098 | +29.4% |
| Operating profit (loss) | 9901 | -€7,781 | -€5,044 | +€2,737 | +35.2% |
| Financial income | 75/76B | - | €3,632 | +€3,632 | |
| Recurring financial income | 75 | - | €3,632 | +€3,632 | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €1,916 | €2,833 | +€917 | +47.9% |
| Recurring financial charges | 65 | €1,916 | €2,833 | +€917 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,696 | -€4,245 | +€5,451 | +56.2% |
| Income taxes | 67/77 | - | -€3,615 | -€3,615 | |
| Profit (loss) for the period | 9904 | -€9,696 | -€630 | +€9,067 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,696 | -€630 | +€9,067 | +93.5% |
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 30 October 2026 via checked.be.