JLO Professional: 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.
JLO Professional
Largest movements
- Receivables within one year +€363,222
new in 2025: €363,222
- Tangible fixed assets +€47,298
up €47,298 (+211.1%), from €22,406 to €69,704
of which Plant, machinery and equipment: +€35,165
- Cash -€42,812
down €42,812 (-26.6%), from €161,153 to €118,340
mainly Receivables within one year (-€363,222) and Investment in fixed assets (net) (-€53,622)
- Deferred charges and accrued income +€28,791
up €28,791 (+138.8%), from €20,748 to €49,539
- Profit (loss) carried forward +€331,872
up €331,872 (+212.7%), from €156,047 to €487,919
- Tax, wage and social debts +€81,706
up €81,706 (+329.3%), from €24,814 to €106,520
- Trade debts -€17,394
down €17,394 (-83.5%), from €20,824 to €3,430
- Gross operating margin +€261,298
up €261,298 (+141.2%), from €185,090 to €446,388
- Taxes +€65,579
up €65,579 (+159.5%), from €41,119 to €106,699
- Depreciation +€5,821
up €5,821 (+1157.7%), from €503 to €6,324
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 | €208,357 | €604,855 | +€396,499 | +190.3% |
| Fixed assets | 21/28 | €26,456 | €73,754 | +€47,298 | +178.8% |
| Tangible fixed assets | 22/27 | €22,406 | €69,704 | +€47,298 | +211.1% |
| Plant, machinery and equipment | 23 | €20,186 | €55,352 | +€35,165 | +174.2% |
| Furniture and vehicles | 24 | €2,220 | €14,352 | +€12,133 | +546.6% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €181,901 | €531,101 | +€349,200 | +192.0% |
| Amounts receivable within one year | 40/41 | - | €363,222 | +€363,222 | |
| Other amounts receivable | 41 | - | €363,222 | +€363,222 | |
| Cash at bank and in hand | 54/58 | €161,153 | €118,340 | -€42,812 | -26.6% |
| Deferred charges and accrued income | 490/1 | €20,748 | €49,539 | +€28,791 | +138.8% |
| Total equity and liabilities | 10/49 | €208,357 | €604,855 | +€396,499 | +190.3% |
| Equity | 10/15 | €162,047 | €493,919 | +€331,872 | +204.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,047 | €487,919 | +€331,872 | +212.7% |
| Amounts payable | 17/49 | €46,309 | €110,936 | +€64,626 | +139.6% |
| Amounts payable within one year | 42/48 | €45,637 | €110,432 | +€64,794 | +142.0% |
| Trade debts | 44 | €20,824 | €3,430 | -€17,394 | -83.5% |
| Suppliers | 440/4 | €20,824 | €3,430 | -€17,394 | -83.5% |
| Taxes, remuneration and social security | 45 | €24,814 | €106,520 | +€81,706 | +329.3% |
| Taxes | 450/3 | €24,814 | €106,520 | +€81,706 | +329.3% |
| Other amounts payable | 47/48 | - | €482 | +€482 | |
| Accrued charges and deferred income | 492/3 | €672 | €504 | -€168 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €6,324 | +€5,821 | +1157.7% |
| Other operating charges | 640/8 | €374 | €424 | +€50 | +13.3% |
| Gross operating margin | 9900 | €185,090 | €446,388 | +€261,298 | +141.2% |
| Operating profit (loss) | 9901 | €184,214 | €439,641 | +€255,427 | +138.7% |
| Financial income | 75/76B | €260 | €596 | +€335 | +128.9% |
| Recurring financial income | 75 | €260 | €596 | +€335 | +128.9% |
| Financial charges | 65/66B | €2,692 | €1,666 | -€1,026 | -38.1% |
| Recurring financial charges | 65 | €2,692 | €1,666 | -€1,026 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €181,782 | €438,571 | +€256,789 | +141.3% |
| Income taxes | 67/77 | €41,119 | €106,699 | +€65,579 | +159.5% |
| Profit (loss) for the period | 9904 | €140,663 | €331,872 | +€191,209 | +135.9% |
| Profit (loss) for the period to be appropriated | 9905 | €140,663 | €331,872 | +€191,209 | +135.9% |
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 6 October 2026 via checked.be.