JABALI: 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.
JABALI
Largest movements
- Tangible fixed assets -€20,739
down €20,739 (-13.0%), from €158,952 to €138,213
of which Land and buildings: -€11,014
- Cash -€19,905
down €19,905 (-18.0%), from €110,656 to €90,750
mainly Accrued charges and deferred income (-€29,052) and Debts after one year (-€17,493)
- Receivables within one year +€6,270
up €6,270 (+25.0%), from €25,088 to €31,358
of which Other amounts receivable: +€9,207
- Deferred charges and accrued income +€3,546
up €3,546 (+325%), from €1,091 to €4,638
- Accrued charges and deferred income -€29,052
down €29,052 (-86.6%), from €33,550 to €4,499
- Debts after one year -€17,493
down €17,493 (-58.1%), from €30,105 to €12,612
- Other debts +€14,452
new in 2025: €14,452
- Trade debts +€9,234
up €9,234 (+35.3%), from €26,196 to €35,430
- Reserves -€8,134
down €8,134 (-4.9%), from €165,893 to €157,759
of which Distributable reserves: -€8,134
- Gross operating margin +€5,374
up €5,374 (+17.6%), from €30,599 to €35,973
- Financial income -€5,219
down €5,219 (-80.3%), from €6,503 to €1,283
- Financial charges +€1,389
up €1,389 (+41.0%), from €3,384 to €4,773
- Other operating charges -€702
down €702 (-21.5%), from €3,269 to €2,567
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 | €298,029 | €266,925 | -€31,104 | -10.4% |
| Fixed assets | 21/28 | €158,952 | €138,213 | -€20,739 | -13.0% |
| Tangible fixed assets | 22/27 | €158,952 | €138,213 | -€20,739 | -13.0% |
| Land and buildings | 22 | €137,077 | €126,063 | -€11,014 | -8.0% |
| Plant, machinery and equipment | 23 | €1,644 | €1,213 | -€431 | -26.2% |
| Furniture and vehicles | 24 | €20,231 | €10,937 | -€9,293 | -45.9% |
| Current assets | 29/58 | €139,076 | €128,711 | -€10,365 | -7.5% |
| Stocks and contracts in progress | 3 | €2,241 | €1,965 | -€276 | -12.3% |
| Stocks | 30/36 | €2,241 | €1,965 | -€276 | -12.3% |
| Amounts receivable within one year | 40/41 | €25,088 | €31,358 | +€6,270 | +25.0% |
| Trade receivables | 40 | €15,917 | €12,981 | -€2,936 | -18.4% |
| Other amounts receivable | 41 | €9,170 | €18,377 | +€9,207 | +100% |
| Cash at bank and in hand | 54/58 | €110,656 | €90,750 | -€19,905 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,091 | €4,638 | +€3,546 | +325% |
| Total equity and liabilities | 10/49 | €298,029 | €266,925 | -€31,104 | -10.4% |
| Equity | 10/15 | €184,893 | €176,759 | -€8,134 | -4.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €165,893 | €157,759 | -€8,134 | -4.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,461 | €1,461 | = | 0.0% |
| Distributable reserves | 133 | €162,532 | €154,398 | -€8,134 | -5.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €113,135 | €90,166 | -€22,970 | -20.3% |
| Amounts payable after more than one year | 17 | €30,105 | €12,612 | -€17,493 | -58.1% |
| Financial debts | 170/4 | €30,105 | €12,612 | -€17,493 | -58.1% |
| Amounts payable within one year | 42/48 | €49,480 | €73,056 | +€23,575 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €17,678 | €17,493 | -€185 | -1.0% |
| Trade debts | 44 | €26,196 | €35,430 | +€9,234 | +35.3% |
| Suppliers | 440/4 | €26,196 | €35,430 | +€9,234 | +35.3% |
| Taxes, remuneration and social security | 45 | €5,607 | €5,680 | +€73 | +1.3% |
| Taxes | 450/3 | €5,607 | €5,680 | +€73 | +1.3% |
| Other amounts payable | 47/48 | - | €14,452 | +€14,452 | |
| Accrued charges and deferred income | 492/3 | €33,550 | €4,499 | -€29,052 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,739 | €20,739 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,269 | €2,567 | -€702 | -21.5% |
| Gross operating margin | 9900 | €30,599 | €35,973 | +€5,374 | +17.6% |
| Operating profit (loss) | 9901 | €6,591 | €12,666 | +€6,076 | +92.2% |
| Financial income | 75/76B | €6,503 | €1,283 | -€5,219 | -80.3% |
| Recurring financial income | 75 | €6,503 | €1,283 | -€5,219 | -80.3% |
| Financial charges | 65/66B | €3,384 | €4,773 | +€1,389 | +41.0% |
| Recurring financial charges | 65 | €3,384 | €4,773 | +€1,389 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €9,709 | €9,177 | -€532 | -5.5% |
| Income taxes | 67/77 | €3,203 | €2,859 | -€344 | -10.8% |
| Profit (loss) for the period | 9904 | €6,506 | €6,318 | -€188 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,506 | €6,318 | -€188 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.