Kantoor JLS: 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.
Kantoor JLS
Largest movements
- Cash +€2,624
up €2,624 (+14.0%), from €18,796 to €21,420
mainly Net result for the year (+€11,894) and Receivables within one year (+€1,109)
- Tangible fixed assets +€1,261
up €1,261 (+77.8%), from €1,621 to €2,882
of which Plant, machinery and equipment: +€1,352
- Receivables within one year -€1,109
down €1,109 (-21.2%), from €5,221 to €4,112
- Deferred charges and accrued income -€500
down €500 (-23.6%), from €2,117 to €1,617
- Reserves +€8,894
up €8,894 (+63.2%), from €14,078 to €22,972
- Tax, wage and social debts -€6,560
down €6,560 (-87.9%), from €7,460 to €900
- Gross operating margin +€3,883
up €3,883 (+22.5%), from €17,259 to €21,142
- Taxes +€1,109
up €1,109 (+16.4%), from €6,779 to €7,888
- Depreciation +€328
up €328 (+103%), from €317 to €645
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 | €27,754 | €30,031 | +€2,277 | +8.2% |
| Fixed assets | 21/28 | €1,621 | €2,882 | +€1,261 | +77.8% |
| Tangible fixed assets | 22/27 | €1,621 | €2,882 | +€1,261 | +77.8% |
| Plant, machinery and equipment | 23 | €1,257 | €2,609 | +€1,352 | +108% |
| Furniture and vehicles | 24 | €364 | €273 | -€91 | -25.0% |
| Current assets | 29/58 | €26,133 | €27,149 | +€1,016 | +3.9% |
| Amounts receivable within one year | 40/41 | €5,221 | €4,112 | -€1,109 | -21.2% |
| Other amounts receivable | 41 | €5,221 | €4,112 | -€1,109 | -21.2% |
| Cash at bank and in hand | 54/58 | €18,796 | €21,420 | +€2,624 | +14.0% |
| Deferred charges and accrued income | 490/1 | €2,117 | €1,617 | -€500 | -23.6% |
| Total equity and liabilities | 10/49 | €27,754 | €30,031 | +€2,277 | +8.2% |
| Equity | 10/15 | €18,059 | €26,953 | +€8,894 | +49.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,078 | €22,972 | +€8,894 | +63.2% |
| Distributable reserves | 133 | €14,078 | €22,972 | +€8,894 | +63.2% |
| Profit (loss) carried forward | 14 | -€2,219 | -€2,219 | = | 0.0% |
| Amounts payable | 17/49 | €9,696 | €3,078 | -€6,617 | -68.2% |
| Amounts payable within one year | 42/48 | €9,696 | €3,078 | -€6,617 | -68.2% |
| Taxes, remuneration and social security | 45 | €7,460 | €900 | -€6,560 | -87.9% |
| Taxes | 450/3 | €7,460 | €900 | -€6,560 | -87.9% |
| Other amounts payable | 47/48 | €2,236 | €2,178 | -€58 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €645 | +€328 | +103% |
| Other operating charges | 640/8 | €499 | €676 | +€176 | +35.3% |
| Gross operating margin | 9900 | €17,259 | €21,142 | +€3,883 | +22.5% |
| Operating profit (loss) | 9901 | €16,442 | €19,821 | +€3,378 | +20.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €16,404 | €19,782 | +€3,378 | +20.6% |
| Income taxes | 67/77 | €6,779 | €7,888 | +€1,109 | +16.4% |
| Profit (loss) for the period | 9904 | €9,625 | €11,894 | +€2,270 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,625 | €11,894 | +€2,270 | +23.6% |
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 24 October 2026 via checked.be.