ERIC JALLET: 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.
ERIC JALLET
Largest movements
- Cash +€29,023
up €29,023 (+10,982%), from €264 to €29,287
mainly Net result for the year (+€49,973) and Tax, wage and social debts (+€4,445)
- Receivables within one year +€19,317
up €19,317 (+25.1%), from €76,813 to €96,130
- Tangible fixed assets -€3,062
down €3,062 (-4.2%), from €73,352 to €70,290
of which Plant, machinery and equipment: -€2,779
- Profit (loss) carried forward +€49,973
up €49,973 (+80.6%), from €61,992 to €111,965
- Debts after one year -€5,976
down €5,976 (-10.1%), from €59,348 to €53,372
- Tax, wage and social debts +€4,445
up €4,445 (+40.5%), from €10,980 to €15,425
of which Taxes: +€6,722
- Short-term financial debts -€2,384
no longer reported in 2025 (was €2,384)
- Gross operating margin +€48,724
up €48,724 (+93.3%), from €52,218 to €100,941
- Taxes +€11,849
up €11,849 (+301%), from €3,937 to €15,786
- Staff costs -€2,856
down €2,856 (-9.2%), from €30,992 to €28,137
- Other operating charges +€1,239
new in 2025: €1,239
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 | €150,638 | €195,915 | +€45,277 | +30.1% |
| Fixed assets | 21/28 | €73,561 | €70,499 | -€3,062 | -4.2% |
| Tangible fixed assets | 22/27 | €73,352 | €70,290 | -€3,062 | -4.2% |
| Land and buildings | 22 | €11,478 | €11,478 | = | 0.0% |
| Plant, machinery and equipment | 23 | €61,137 | €58,358 | -€2,779 | -4.5% |
| Furniture and vehicles | 24 | €737 | €453 | -€283 | -38.5% |
| Financial fixed assets | 28 | €209 | €209 | = | 0.0% |
| Current assets | 29/58 | €77,077 | €125,416 | +€48,339 | +62.7% |
| Amounts receivable within one year | 40/41 | €76,813 | €96,130 | +€19,317 | +25.1% |
| Other amounts receivable | 41 | €76,813 | €96,130 | +€19,317 | +25.1% |
| Cash at bank and in hand | 54/58 | €264 | €29,287 | +€29,023 | +10,982% |
| Total equity and liabilities | 10/49 | €150,638 | €195,915 | +€45,277 | +30.1% |
| Equity | 10/15 | €70,052 | €120,025 | +€49,973 | +71.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,992 | €111,965 | +€49,973 | +80.6% |
| Amounts payable | 17/49 | €80,586 | €75,890 | -€4,696 | -5.8% |
| Amounts payable after more than one year | 17 | €59,348 | €53,372 | -€5,976 | -10.1% |
| Financial debts | 170/4 | €59,348 | €53,372 | -€5,976 | -10.1% |
| Amounts payable within one year | 42/48 | €21,237 | €22,518 | +€1,280 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €5,791 | €5,976 | +€185 | +3.2% |
| Financial debts | 43 | €2,384 | - | -€2,384 | |
| Credit institutions | 430/8 | €2,384 | - | -€2,384 | |
| Trade debts | 44 | €2,082 | €1,116 | -€966 | -46.4% |
| Suppliers | 440/4 | €2,082 | €1,116 | -€966 | -46.4% |
| Taxes, remuneration and social security | 45 | €10,980 | €15,425 | +€4,445 | +40.5% |
| Taxes | 450/3 | €8,704 | €15,425 | +€6,722 | +77.2% |
| Remuneration and social security | 454/9 | €2,277 | - | -€2,277 | |
| Remuneration, social security and pensions | 62 | €30,992 | €28,137 | -€2,856 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,062 | €3,062 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,239 | +€1,239 | |
| Non-recurring operating charges | 66A | €1,741 | - | -€1,741 | |
| Gross operating margin | 9900 | €52,218 | €100,941 | +€48,724 | +93.3% |
| Operating profit (loss) | 9901 | €16,422 | €68,503 | +€52,081 | +317% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Non-recurring financial income | 76B | €12 | - | -€12 | |
| Financial charges | 65/66B | €3,484 | €2,745 | -€740 | -21.2% |
| Recurring financial charges | 65 | €3,484 | €2,745 | -€740 | -21.2% |
| Non-recurring financial charges | 66B | €3,484 | €2,745 | -€740 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €12,950 | €65,758 | +€52,809 | +408% |
| Income taxes | 67/77 | €3,937 | €15,786 | +€11,849 | +301% |
| Profit (loss) for the period | 9904 | €9,013 | €49,973 | +€40,960 | +454% |
| Profit (loss) for the period to be appropriated | 9905 | €9,013 | €49,973 | +€40,960 | +454% |
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 27 October 2026 via checked.be.