JRL Consult: 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.
JRL Consult
Largest movements
- Tangible fixed assets -€6,033
down €6,033 (-8.8%), from €68,684 to €62,651
of which Land and buildings: -€6,207
- Debts after one year -€20,117
down €20,117 (-5.0%), from €404,764 to €384,647
- Profit (loss) carried forward +€10,421
up €10,421 (+34.9%), from €29,861 to €40,281
- Gross operating margin +€12,832
up €12,832 (+91.9%), from €13,966 to €26,798
- Taxes +€3,339
new in 2025: €3,339
- Financial charges +€3,304
up €3,304 (+151.0%), from €2,188 to €5,492
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 | €461,050 | €456,763 | -€4,287 | -0.9% |
| Fixed assets | 21/28 | €455,285 | €449,252 | -€6,033 | -1.3% |
| Tangible fixed assets | 22/27 | €68,684 | €62,651 | -€6,033 | -8.8% |
| Land and buildings | 22 | €68,273 | €62,066 | -€6,207 | -9.1% |
| Plant, machinery and equipment | 23 | €134 | - | -€134 | |
| Furniture and vehicles | 24 | €278 | €585 | +€307 | +110.7% |
| Financial fixed assets | 28 | €386,601 | €386,601 | = | 0.0% |
| Current assets | 29/58 | €5,765 | €7,511 | +€1,746 | +30.3% |
| Amounts receivable within one year | 40/41 | €3,731 | €6,353 | +€2,621 | +70.3% |
| Trade receivables | 40 | €3,731 | €6,353 | +€2,621 | +70.3% |
| Cash at bank and in hand | 54/58 | €2,034 | €1,159 | -€875 | -43.0% |
| Total equity and liabilities | 10/49 | €461,050 | €456,763 | -€4,287 | -0.9% |
| Equity | 10/15 | €42,261 | €52,681 | +€10,421 | +24.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,861 | €40,281 | +€10,421 | +34.9% |
| Amounts payable | 17/49 | €418,790 | €404,082 | -€14,708 | -3.5% |
| Amounts payable after more than one year | 17 | €404,764 | €384,647 | -€20,117 | -5.0% |
| Financial debts | 170/4 | €404,764 | €384,647 | -€20,117 | -5.0% |
| Amounts payable within one year | 42/48 | €14,026 | €16,054 | +€2,029 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €5,392 | €5,517 | +€125 | +2.3% |
| Trade debts | 44 | €735 | €5 | -€730 | -99.3% |
| Suppliers | 440/4 | €735 | €5 | -€730 | -99.3% |
| Taxes, remuneration and social security | 45 | €2,480 | €6,602 | +€4,122 | +166.2% |
| Taxes | 450/3 | €2,480 | €6,602 | +€4,122 | +166.2% |
| Other amounts payable | 47/48 | €5,418 | €3,930 | -€1,489 | -27.5% |
| Accrued charges and deferred income | 492/3 | - | €3,381 | +€3,381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,509 | €6,728 | +€219 | +3.4% |
| Other operating charges | 640/8 | €787 | €818 | +€31 | +4.0% |
| Gross operating margin | 9900 | €13,966 | €26,798 | +€12,832 | +91.9% |
| Operating profit (loss) | 9901 | €6,670 | €19,252 | +€12,582 | +188.6% |
| Financial charges | 65/66B | €2,188 | €5,492 | +€3,304 | +151.0% |
| Recurring financial charges | 65 | €2,188 | €5,492 | +€3,304 | +151.0% |
| Profit (loss) for the period before taxes | 9903 | €4,482 | €13,760 | +€9,277 | +207.0% |
| Income taxes | 67/77 | - | €3,339 | +€3,339 | |
| Profit (loss) for the period | 9904 | €4,482 | €10,421 | +€5,938 | +132.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,482 | €10,421 | +€5,938 | +132.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.