JRL Services: 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.
What changed
JRL Services
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€119,153
2024 · €455,456-€336,303
Equity
€2.5m
2024 · €2.4m+€119,153
Cash
€152,121
2024 · €185,327-€33,207
Balance sheet total
€5.6m
2024 · €5.5m+€55,923
Largest movements
Assets
- Receivables within one year +€277,131
up €277,131 (+36.2%), from €766,399 to €1.0m
of which Trade receivables: +€262,488
- Tangible fixed assets -€202,148
down €202,148 (-4.5%), from €4.5m to €4.3m
Equity and liabilities
- Debts after one year -€341,774
down €341,774 (-17.5%), from €2.0m to €1.6m
- Trade debts +€314,377
up €314,377 (+164.2%), from €191,414 to €505,791
- Reserves +€119,153
up €119,153 (+6.4%), from €1.9m to €2.0m
of which Distributable reserves: +€119,153
Income statement
- Gross operating margin -€498,503
down €498,503 (-25.9%), from €1.9m to €1.4m
- Taxes -€96,983
down €96,983 (-68.6%), from €141,340 to €44,357
- Depreciation -€55,754
down €55,754 (-16.2%), from €345,129 to €289,375
- Other operating charges -€42,137
down €42,137 (-28.0%), from €150,296 to €108,159
- Staff costs +€36,333
up €36,333 (+4.6%), from €794,271 to €830,604
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.
Result 2024
€455,456
Gross operating margin
-€498,503
Staff costs
-€36,333
Depreciation
+€55,754
Provisions
-€3,495
Other operating charges
+€42,137
Financial income
+€1,734
Financial charges
+€5,421
Taxes
+€96,983
Result 2025
€119,153
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.
From operations
+€403,929
Investment
-€111,324
Financing
-€325,812
Cash 2024
€185,327
From operations (derived)
+€403,929
Net result for the year
+€119,153
Depreciation
+€289,375
Receivables within one year
-€277,131
Deferred charges and accrued income
+€9,950
Provisions
-€7,289
Trade debts
+€314,377
Tax, wage and social debts
-€44,147
Accrued charges and deferred income
-€359
Investment (derived)
-€111,324
Investment in fixed assets (net)
-€111,324
Financing
-€325,812
Debts after one year
-€341,774
Current portion of long-term debt
+€19,131
Short-term financial debts
-€3,169
Cash 2025
€152,121
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,503,104 | €5,559,027 | +€55,923 | +1.0% |
| Fixed assets | 21/28 | €4,537,217 | €4,359,166 | -€178,051 | -3.9% |
| Intangible fixed assets | 21 | - | €12,095 | +€12,095 | |
| Tangible fixed assets | 22/27 | €4,486,417 | €4,284,269 | -€202,148 | -4.5% |
| Land and buildings | 22 | €4,027,080 | €3,946,268 | -€80,812 | -2.0% |
| Plant, machinery and equipment | 23 | €59,505 | €41,702 | -€17,803 | -29.9% |
| Furniture and vehicles | 24 | €78,920 | €39,889 | -€39,032 | -49.5% |
| Leasing and similar rights | 25 | €320,912 | €256,410 | -€64,502 | -20.1% |
| Financial fixed assets | 28 | €50,800 | €62,802 | +€12,002 | +23.6% |
| Current assets | 29/58 | €965,887 | €1,199,861 | +€233,974 | +24.2% |
| Amounts receivable within one year | 40/41 | €766,399 | €1,043,530 | +€277,131 | +36.2% |
| Trade receivables | 40 | €766,399 | €1,028,887 | +€262,488 | +34.2% |
| Other amounts receivable | 41 | - | €14,643 | +€14,643 | |
| Cash at bank and in hand | 54/58 | €185,327 | €152,121 | -€33,207 | -17.9% |
| Deferred charges and accrued income | 490/1 | €14,160 | €4,210 | -€9,950 | -70.3% |
| Total equity and liabilities | 10/49 | €5,503,104 | €5,559,027 | +€55,923 | +1.0% |
| Equity | 10/15 | €2,368,877 | €2,488,031 | +€119,153 | +5.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €1,868,877 | €1,988,031 | +€119,153 | +6.4% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €1,818,877 | €1,938,031 | +€119,153 | +6.6% |
| Provisions and deferred taxes | 16 | €237,790 | €230,501 | -€7,289 | -3.1% |
| Provisions for liabilities and charges | 160/5 | €237,790 | €230,501 | -€7,289 | -3.1% |
| Major repairs and maintenance | 162 | €237,790 | €230,501 | -€7,289 | -3.1% |
| Amounts payable | 17/49 | €2,896,436 | €2,840,495 | -€55,941 | -1.9% |
| Amounts payable after more than one year | 17 | €1,952,749 | €1,610,975 | -€341,774 | -17.5% |
| Financial debts | 170/4 | €1,952,749 | €1,610,975 | -€341,774 | -17.5% |
| Amounts payable within one year | 42/48 | €943,329 | €1,229,520 | +€286,191 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €367,659 | €386,789 | +€19,131 | +5.2% |
| Financial debts | 43 | €46,025 | €42,856 | -€3,169 | -6.9% |
| Credit institutions | 430/8 | €46,025 | €42,856 | -€3,169 | -6.9% |
| Trade debts | 44 | €191,414 | €505,791 | +€314,377 | +164.2% |
| Suppliers | 440/4 | €191,414 | €505,791 | +€314,377 | +164.2% |
| Taxes, remuneration and social security | 45 | €268,231 | €224,084 | -€44,147 | -16.5% |
| Taxes | 450/3 | €162,809 | €103,805 | -€59,004 | -36.2% |
| Remuneration and social security | 454/9 | €105,423 | €120,280 | +€14,857 | +14.1% |
| Other amounts payable | 47/48 | €70,000 | €70,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €359 | - | -€359 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €794,271 | €830,604 | +€36,333 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345,129 | €289,375 | -€55,754 | -16.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,785 | -€7,289 | +€3,495 | +32.4% |
| Other operating charges | 640/8 | €150,296 | €108,159 | -€42,137 | -28.0% |
| Gross operating margin | 9900 | €1,928,434 | €1,429,931 | -€498,503 | -25.9% |
| Operating profit (loss) | 9901 | €649,523 | €209,083 | -€440,440 | -67.8% |
| Financial income | 75/76B | €130 | €1,864 | +€1,734 | +1332.4% |
| Recurring financial income | 75 | €130 | €1,864 | +€1,734 | +1332.4% |
| Financial charges | 65/66B | €52,857 | €47,436 | -€5,421 | -10.3% |
| Recurring financial charges | 65 | €52,857 | €47,436 | -€5,421 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €596,796 | €163,511 | -€433,286 | -72.6% |
| Income taxes | 67/77 | €141,340 | €44,357 | -€96,983 | -68.6% |
| Profit (loss) for the period | 9904 | €455,456 | €119,153 | -€336,303 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €455,456 | €119,153 | -€336,303 | -73.8% |
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 3 October 2026 via checked.be.