JLTA DESK: 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.
JLTA DESK
Largest movements
- Deferred charges and accrued income +€6,396
up €6,396 (+5,810%), from €110 to €6,506
- Cash -€6,088
down €6,088 (-26.4%), from €23,098 to €17,011
mainly Deferred charges and accrued income (-€6,396) and Other debts (-€6,165)
- Tangible fixed assets -€5,836
down €5,836 (-100%), from €5,836 to €0
- Profit (loss) carried forward +€12,875
up €12,875 (+89.8%), from €14,331 to €27,206
- Other debts -€6,165
down €6,165 (-39.5%), from €15,620 to €9,455
- Debts after one year -€5,400
down €5,400 (-100%), from €5,400 to €0
- Current portion of long-term debt -€5,400
down €5,400 (-50.0%), from €10,800 to €5,400
- Tax, wage and social debts -€1,942
down €1,942 (-15.2%), from €12,801 to €10,859
of which Remuneration and social security: -€1,200
- Depreciation -€6,000
down €6,000 (-100%), from €6,000 to €0
- Gross operating margin -€2,866
down €2,866 (-11.7%), from €24,566 to €21,700
- Financial charges +€1,718
up €1,718 (+1,136%), from €151 to €1,870
- Other operating charges +€1,140
up €1,140 (+138%), from €824 to €1,964
- Taxes -€390
down €390 (-7.2%), from €5,382 to €4,992
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 | €62,094 | €56,567 | -€5,527 | -8.9% |
| Fixed assets | 21/28 | €32,836 | €27,000 | -€5,836 | -17.8% |
| Tangible fixed assets | 22/27 | €5,836 | €0 | -€5,836 | -100% |
| Furniture and vehicles | 24 | €5,836 | €0 | -€5,836 | -100% |
| Financial fixed assets | 28 | €27,000 | €27,000 | = | 0.0% |
| Current assets | 29/58 | €29,259 | €29,567 | +€308 | +1.1% |
| Amounts receivable within one year | 40/41 | €6,050 | €6,050 | = | 0.0% |
| Trade receivables | 40 | €6,050 | €6,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,098 | €17,011 | -€6,088 | -26.4% |
| Deferred charges and accrued income | 490/1 | €110 | €6,506 | +€6,396 | +5,810% |
| Total equity and liabilities | 10/49 | €62,094 | €56,567 | -€5,527 | -8.9% |
| Equity | 10/15 | €16,331 | €29,206 | +€12,875 | +78.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,331 | €27,206 | +€12,875 | +89.8% |
| Amounts payable | 17/49 | €45,763 | €27,361 | -€18,402 | -40.2% |
| Amounts payable after more than one year | 17 | €5,400 | €0 | -€5,400 | -100% |
| Financial debts | 170/4 | €5,400 | €0 | -€5,400 | -100% |
| Amounts payable within one year | 42/48 | €40,073 | €27,361 | -€12,712 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €10,800 | €5,400 | -€5,400 | -50.0% |
| Trade debts | 44 | €852 | €1,647 | +€795 | +93.3% |
| Suppliers | 440/4 | €852 | €1,647 | +€795 | +93.3% |
| Taxes, remuneration and social security | 45 | €12,801 | €10,859 | -€1,942 | -15.2% |
| Taxes | 450/3 | €11,601 | €10,859 | -€742 | -6.4% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100% |
| Other amounts payable | 47/48 | €15,620 | €9,455 | -€6,165 | -39.5% |
| Accrued charges and deferred income | 492/3 | €290 | €0 | -€290 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €0 | -€6,000 | -100% |
| Other operating charges | 640/8 | €824 | €1,964 | +€1,140 | +138% |
| Gross operating margin | 9900 | €24,566 | €21,700 | -€2,866 | -11.7% |
| Operating profit (loss) | 9901 | €17,742 | €19,737 | +€1,994 | +11.2% |
| Financial charges | 65/66B | €151 | €1,870 | +€1,718 | +1,136% |
| Recurring financial charges | 65 | €151 | €1,870 | +€1,718 | +1,136% |
| Profit (loss) for the period before taxes | 9903 | €17,591 | €17,867 | +€276 | +1.6% |
| Income taxes | 67/77 | €5,382 | €4,992 | -€390 | -7.2% |
| Profit (loss) for the period | 9904 | €12,209 | €12,875 | +€666 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,209 | €12,875 | +€666 | +5.5% |
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 22 October 2026 via checked.be.