JML Law: 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.
JML Law
Largest movements
- Cash -€122,273
down €122,273 (-89.2%), from €137,135 to €14,861
mainly Contributions, distributions and other (-€331,052) and Other debts (-€185,441)
- Receivables within one year -€103,046
down €103,046 (-81.5%), from €126,506 to €23,460
of which Trade receivables: -€119,300
- Tangible fixed assets +€6,095
up €6,095, from €0 to €6,095
- Other debts -€185,441
down €185,441 (-89.9%), from €206,301 to €20,860
- Tax, wage and social debts -€33,782
down €33,782 (-87.2%), from €38,740 to €4,958
- Gross operating margin +€127,550
up €127,550 (+41.3%), from €308,633 to €436,182
- Taxes +€31,434
up €31,434 (+43.5%), from €72,206 to €103,640
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 | €263,641 | €44,417 | -€219,223 | -83.2% |
| Fixed assets | 21/28 | €0 | €6,095 | +€6,095 | |
| Tangible fixed assets | 22/27 | €0 | €6,095 | +€6,095 | |
| Furniture and vehicles | 24 | €0 | €6,095 | +€6,095 | |
| Current assets | 29/58 | €263,641 | €38,322 | -€225,319 | -85.5% |
| Amounts receivable within one year | 40/41 | €126,506 | €23,460 | -€103,046 | -81.5% |
| Trade receivables | 40 | €119,300 | - | -€119,300 | |
| Other amounts receivable | 41 | €7,206 | €23,460 | +€16,254 | +226% |
| Cash at bank and in hand | 54/58 | €137,135 | €14,861 | -€122,273 | -89.2% |
| Total equity and liabilities | 10/49 | €263,641 | €44,417 | -€219,223 | -83.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €245,041 | €25,817 | -€219,223 | -89.5% |
| Amounts payable within one year | 42/48 | €245,041 | €25,817 | -€219,223 | -89.5% |
| Taxes, remuneration and social security | 45 | €38,740 | €4,958 | -€33,782 | -87.2% |
| Taxes | 450/3 | €38,740 | €4,958 | -€33,782 | -87.2% |
| Other amounts payable | 47/48 | €206,301 | €20,860 | -€185,441 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,244 | +€1,244 | |
| Gross operating margin | 9900 | €308,633 | €436,182 | +€127,550 | +41.3% |
| Operating profit (loss) | 9901 | €308,633 | €434,938 | +€126,305 | +40.9% |
| Financial charges | 65/66B | €161 | €247 | +€85 | +53.0% |
| Recurring financial charges | 65 | €161 | €247 | +€85 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €308,471 | €434,691 | +€126,220 | +40.9% |
| Income taxes | 67/77 | €72,206 | €103,640 | +€31,434 | +43.5% |
| Profit (loss) for the period | 9904 | €236,266 | €331,052 | +€94,786 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €236,266 | €331,052 | +€94,786 | +40.1% |
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 16 October 2026 via checked.be.