June by JL: 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.
June by JL
Largest movements
- Receivables within one year -€12,585
down €12,585 (-93.7%), from €13,431 to €846
of which Other amounts receivable: -€12,363
- Cash -€6,511
down €6,511 (-76.9%), from €8,466 to €1,954
mainly Trade debts (-€11,064) and Net result for the year (-€5,205)
- Tangible fixed assets -€923
down €923 (-35.5%), from €2,603 to €1,680
- Trade debts -€11,064
down €11,064 (-99.3%), from €11,147 to €83
- Profit (loss) carried forward -€5,205
down €5,205, from €449 to -€4,756
- Tax, wage and social debts -€3,997
no longer reported in 2025 (was €3,997)
- Gross operating margin -€4,809
down €4,809, from €1,740 to -€3,069
- Financial charges +€763
up €763 (+392%), from €195 to €957
- Other operating charges +€65
up €65 (+37.8%), from €173 to €239
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 | €24,738 | €4,480 | -€20,258 | -81.9% |
| Fixed assets | 21/28 | €2,603 | €1,680 | -€923 | -35.5% |
| Tangible fixed assets | 22/27 | €2,603 | €1,680 | -€923 | -35.5% |
| Furniture and vehicles | 24 | €2,603 | €1,680 | -€923 | -35.5% |
| Current assets | 29/58 | €22,135 | €2,800 | -€19,335 | -87.4% |
| Amounts receivable within one year | 40/41 | €13,431 | €846 | -€12,585 | -93.7% |
| Trade receivables | 40 | €944 | €721 | -€223 | -23.6% |
| Other amounts receivable | 41 | €12,487 | €124 | -€12,363 | -99.0% |
| Cash at bank and in hand | 54/58 | €8,466 | €1,954 | -€6,511 | -76.9% |
| Deferred charges and accrued income | 490/1 | €239 | - | -€239 | |
| Total equity and liabilities | 10/49 | €24,738 | €4,480 | -€20,258 | -81.9% |
| Equity | 10/15 | €9,595 | €4,390 | -€5,205 | -54.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,646 | €6,646 | = | 0.0% |
| Distributable reserves | 133 | €6,646 | €6,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | €449 | -€4,756 | -€5,205 | |
| Amounts payable | 17/49 | €15,144 | €90 | -€15,054 | -99.4% |
| Amounts payable within one year | 42/48 | €15,144 | €90 | -€15,054 | -99.4% |
| Trade debts | 44 | €11,147 | €83 | -€11,064 | -99.3% |
| Suppliers | 440/4 | €11,147 | €83 | -€11,064 | -99.3% |
| Taxes, remuneration and social security | 45 | €3,997 | - | -€3,997 | |
| Taxes | 450/3 | €3,997 | - | -€3,997 | |
| Other amounts payable | 47/48 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €923 | = | 0.0% |
| Other operating charges | 640/8 | €173 | €239 | +€65 | +37.8% |
| Gross operating margin | 9900 | €1,740 | -€3,069 | -€4,809 | |
| Operating profit (loss) | 9901 | €644 | -€4,231 | -€4,874 | |
| Financial charges | 65/66B | €195 | €957 | +€763 | +392% |
| Recurring financial charges | 65 | €195 | €957 | +€763 | +392% |
| Profit (loss) for the period before taxes | 9903 | €449 | -€5,188 | -€5,637 | |
| Income taxes | 67/77 | - | €17 | +€17 | |
| Profit (loss) for the period | 9904 | €449 | -€5,205 | -€5,654 | |
| Profit (loss) for the period to be appropriated | 9905 | €449 | -€5,205 | -€5,654 |
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 30 October 2026 via checked.be.