JSL ASSURANCES: 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.
JSL ASSURANCES
Largest movements
- Receivables within one year +€14,151
up €14,151 (+183.3%), from €7,720 to €21,870
- Cash +€5,095
up €5,095 (+57.6%), from €8,842 to €13,937
mainly Net result for the year (+€31,540) and Tax, wage and social debts (+€8,960)
- Deferred charges and accrued income -€3,260
down €3,260 (-77.6%), from €4,201 to €941
- Debts after one year -€33,378
down €33,378 (-15.3%), from €217,698 to €184,320
- Profit (loss) carried forward +€31,540
up €31,540 (+603.3%), from €5,228 to €36,768
- Tax, wage and social debts +€8,960
up €8,960 (+136.9%), from €6,545 to €15,506
- Trade debts +€5,452
up €5,452 (+78.0%), from €6,990 to €12,442
- Current portion of long-term debt +€3,808
up €3,808 (+11.8%), from €32,302 to €36,110
- Gross operating margin +€38,081
up €38,081 (+212.7%), from €17,901 to €55,982
- Financial charges +€9,062
up €9,062 (+195.1%), from €4,646 to €13,707
- Taxes +€3,493
up €3,493 (+49.8%), from €7,012 to €10,506
- Other operating charges -€943
down €943 (-47.7%), from €1,975 to €1,032
- Financial income +€609
up €609 (+313.8%), from €194 to €803
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 | €270,763 | €287,748 | +€16,985 | +6.3% |
| Fixed assets | 21/28 | €250,000 | €251,000 | +€1,000 | +0.4% |
| Financial fixed assets | 28 | €250,000 | €251,000 | +€1,000 | +0.4% |
| Current assets | 29/58 | €20,763 | €36,748 | +€15,985 | +77.0% |
| Amounts receivable within one year | 40/41 | €7,720 | €21,870 | +€14,151 | +183.3% |
| Other amounts receivable | 41 | €7,720 | €21,870 | +€14,151 | +183.3% |
| Cash at bank and in hand | 54/58 | €8,842 | €13,937 | +€5,095 | +57.6% |
| Deferred charges and accrued income | 490/1 | €4,201 | €941 | -€3,260 | -77.6% |
| Total equity and liabilities | 10/49 | €270,763 | €287,748 | +€16,985 | +6.3% |
| Equity | 10/15 | €7,228 | €38,768 | +€31,540 | +436.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,228 | €36,768 | +€31,540 | +603.3% |
| Amounts payable | 17/49 | €263,535 | €248,980 | -€14,555 | -5.5% |
| Amounts payable after more than one year | 17 | €217,698 | €184,320 | -€33,378 | -15.3% |
| Financial debts | 170/4 | €217,698 | €184,320 | -€33,378 | -15.3% |
| Amounts payable within one year | 42/48 | €45,837 | €64,058 | +€18,221 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €32,302 | €36,110 | +€3,808 | +11.8% |
| Trade debts | 44 | €6,990 | €12,442 | +€5,452 | +78.0% |
| Suppliers | 440/4 | €6,990 | €12,442 | +€5,452 | +78.0% |
| Taxes, remuneration and social security | 45 | €6,545 | €15,506 | +€8,960 | +136.9% |
| Taxes | 450/3 | €6,545 | €15,506 | +€8,960 | +136.9% |
| Accrued charges and deferred income | 492/3 | - | €603 | +€603 | |
| Other operating charges | 640/8 | €1,975 | €1,032 | -€943 | -47.7% |
| Gross operating margin | 9900 | €17,901 | €55,982 | +€38,081 | +212.7% |
| Operating profit (loss) | 9901 | €15,925 | €54,950 | +€39,024 | +245.0% |
| Financial income | 75/76B | €194 | €803 | +€609 | +313.8% |
| Recurring financial income | 75 | €194 | €803 | +€609 | +313.8% |
| Financial charges | 65/66B | €4,646 | €13,707 | +€9,062 | +195.1% |
| Recurring financial charges | 65 | €4,646 | €13,707 | +€9,062 | +195.1% |
| Profit (loss) for the period before taxes | 9903 | €11,474 | €42,045 | +€30,572 | +266.4% |
| Income taxes | 67/77 | €7,012 | €10,506 | +€3,493 | +49.8% |
| Profit (loss) for the period | 9904 | €4,462 | €31,540 | +€27,078 | +606.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,462 | €31,540 | +€27,078 | +606.9% |
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 9 October 2026 via checked.be.