JAJOLI: 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.
What changed
JAJOLI
NACE 77.229, Renting and leasing of other personal and household goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€224,014
2024 · -€162,603-€61,411
Equity
€431,820
2024 · €655,834-€224,014
Cash
€4,371
2024 · €1,723+€2,648
Balance sheet total
€1.2m
2024 · €1.2m+€54,443
Largest movements
Assets
- Financial fixed assets +€128,500
up €128,500 (+8566.7%), from €1,500 to €130,000
- Receivables within one year -€75,449
down €75,449 (-6.4%), from €1.2m to €1.1m
of which Other amounts receivable: -€92,541
Equity and liabilities
- Profit (loss) carried forward -€224,014
down €224,014 (-26.9%), from -€834,124 to -€1.1m
- Debts after one year +€200,564
up €200,564 (+42.0%), from €478,000 to €678,564
- Current portion of long-term debt +€72,000
new in 2025: €72,000
Income statement
- Gross operating margin -€250,724
down €250,724, from €37,921 to -€212,804
- Write-downs -€194,490
no longer reported in 2025 (was €194,490)
- Other operating charges +€5,813
up €5,813 (+195.6%), from €2,973 to €8,786
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.
Result 2024
-€162,603
Gross operating margin
-€250,724
Depreciation
+€1,322
Write-downs
+€194,490
Other operating charges
-€5,813
Financial income
+€14
Financial charges
-€700
Result 2025
-€224,014
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.
From operations
-€141,415
Investment
-€128,500
Financing
+€272,564
Cash 2024
€1,723
From operations (derived)
-€141,415
Net result for the year
-€224,014
Depreciation
+€1,257
Receivables within one year
+€75,449
Trade debts
+€5,574
Tax, wage and social debts
+€1,752
Other debts
-€1,433
Investment (derived)
-€128,500
Investment in fixed assets (net)
-€128,500
Financing
+€272,564
Debts after one year
+€200,564
Current portion of long-term debt
+€72,000
Cash 2025
€4,371
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,184,000 | €1,238,442 | +€54,443 | +4.6% |
| Fixed assets | 21/28 | €3,744 | €130,987 | +€127,243 | +3398.4% |
| Tangible fixed assets | 22/27 | €2,244 | €987 | -€1,257 | -56.0% |
| Furniture and vehicles | 24 | €2,244 | €987 | -€1,257 | -56.0% |
| Financial fixed assets | 28 | €1,500 | €130,000 | +€128,500 | +8566.7% |
| Current assets | 29/58 | €1,180,256 | €1,107,455 | -€72,801 | -6.2% |
| Amounts receivable within one year | 40/41 | €1,178,533 | €1,103,084 | -€75,449 | -6.4% |
| Trade receivables | 40 | €1,675 | €18,767 | +€17,092 | +1020.2% |
| Other amounts receivable | 41 | €1,176,858 | €1,084,317 | -€92,541 | -7.9% |
| Cash at bank and in hand | 54/58 | €1,723 | €4,371 | +€2,648 | +153.7% |
| Total equity and liabilities | 10/49 | €1,184,000 | €1,238,442 | +€54,443 | +4.6% |
| Equity | 10/15 | €655,834 | €431,820 | -€224,014 | -34.2% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Capital | 10 | €218,600 | €218,600 | = | 0.0% |
| Issued capital | 100 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €1,271,358 | €1,271,358 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,261,358 | €1,261,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€834,124 | -€1,058,138 | -€224,014 | -26.9% |
| Amounts payable | 17/49 | €528,166 | €806,622 | +€278,456 | +52.7% |
| Amounts payable after more than one year | 17 | €478,000 | €678,564 | +€200,564 | +42.0% |
| Financial debts | 170/4 | €478,000 | €678,564 | +€200,564 | +42.0% |
| Amounts payable within one year | 42/48 | €50,166 | €128,059 | +€77,893 | +155.3% |
| Current portion of amounts payable after more than one year | 42 | - | €72,000 | +€72,000 | |
| Financial debts | 43 | €28,195 | €28,195 | = | 0.0% |
| Credit institutions | 430/8 | €28,195 | €28,195 | = | 0.0% |
| Trade debts | 44 | €20,476 | €26,049 | +€5,574 | +27.2% |
| Suppliers | 440/4 | €20,476 | €26,049 | +€5,574 | +27.2% |
| Taxes, remuneration and social security | 45 | €63 | €1,815 | +€1,752 | +2779.3% |
| Taxes | 450/3 | €63 | €1,815 | +€1,752 | +2779.3% |
| Other amounts payable | 47/48 | €1,433 | - | -€1,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,579 | €1,257 | -€1,322 | -51.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €194,490 | - | -€194,490 | |
| Other operating charges | 640/8 | €2,973 | €8,786 | +€5,813 | +195.6% |
| Gross operating margin | 9900 | €37,921 | -€212,804 | -€250,724 | |
| Operating profit (loss) | 9901 | -€162,121 | -€222,846 | -€60,725 | -37.5% |
| Financial income | 75/76B | €13 | €28 | +€14 | +109.7% |
| Recurring financial income | 75 | €13 | €28 | +€14 | +109.7% |
| Financial charges | 65/66B | €495 | €1,195 | +€700 | +141.6% |
| Recurring financial charges | 65 | €495 | €1,195 | +€700 | +141.6% |
| Profit (loss) for the period before taxes | 9903 | -€162,603 | -€224,014 | -€61,411 | -37.8% |
| Profit (loss) for the period | 9904 | -€162,603 | -€224,014 | -€61,411 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€162,603 | -€224,014 | -€61,411 | -37.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.