JAELIMMOS: 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.
JAELIMMOS
Largest movements
- Cash +€523
up €523 (+1,222%), from €43 to €565
mainly Contributions, distributions and other (+€2,400) and Depreciation (+€72)
- Tangible fixed assets -€72
down €72 (-2.7%), from €2,645 to €2,572
- Contributions +€2,400
up €2,400 (+23.9%), from €10,045 to €12,445
- Profit (loss) carried forward -€1,771
down €1,771 (-7.5%), from -€23,663 to -€25,434
- Accrued charges and deferred income -€179
down €179 (-15.0%), from €1,190 to €1,011
- Other operating charges +€787
new in 2025: €787
- Gross operating margin +€211
up €211 (+19.6%), from -€1,077 to -€867
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 | €2,688 | €3,138 | +€450 | +16.8% |
| Fixed assets | 21/28 | €2,645 | €2,572 | -€72 | -2.7% |
| Tangible fixed assets | 22/27 | €2,645 | €2,572 | -€72 | -2.7% |
| Land and buildings | 22 | €2,645 | €2,572 | -€72 | -2.7% |
| Current assets | 29/58 | €43 | €565 | +€523 | +1,222% |
| Cash at bank and in hand | 54/58 | €43 | €565 | +€523 | +1,222% |
| Total equity and liabilities | 10/49 | €2,688 | €3,138 | +€450 | +16.8% |
| Equity | 10/15 | -€13,618 | -€12,989 | +€629 | +4.6% |
| Contributions | 10/11 | €10,045 | €12,445 | +€2,400 | +23.9% |
| Capital | 10 | €10,045 | €12,445 | +€2,400 | +23.9% |
| Issued capital | 100 | €19,508 | €19,508 | = | 0.0% |
| Uncalled capital | 101 | €9,462 | €7,062 | -€2,400 | -25.4% |
| Profit (loss) carried forward | 14 | -€23,663 | -€25,434 | -€1,771 | -7.5% |
| Amounts payable | 17/49 | €16,305 | €16,126 | -€179 | -1.1% |
| Amounts payable within one year | 42/48 | €15,116 | €15,116 | = | 0.0% |
| Other amounts payable | 47/48 | €15,116 | €15,116 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,190 | €1,011 | -€179 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72 | €72 | = | 0.0% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€1,077 | -€867 | +€211 | +19.6% |
| Operating profit (loss) | 9901 | -€1,150 | -€1,726 | -€576 | -50.1% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,195 | -€1,771 | -€576 | -48.2% |
| Profit (loss) for the period | 9904 | -€1,195 | -€1,771 | -€576 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,195 | -€1,771 | -€576 | -48.2% |
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 16 October 2026 via checked.be.