JAL-Solutions: 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.
JAL-Solutions
Largest movements
- Receivables within one year +€6,149
up €6,149 (+33.5%), from €18,343 to €24,493
of which Other amounts receivable: +€5,788
- Tangible fixed assets -€4,167
down €4,167 (-40.5%), from €10,286 to €6,120
- Stocks and contracts +€1,721
up €1,721 (+157%), from €1,093 to €2,814
- Cash -€434
down €434 (-50.1%), from €867 to €433
mainly Receivables within one year (-€6,149) and Trade debts (-€5,970)
- Reserves +€7,898
up €7,898 (+98.2%), from €8,042 to €15,940
- Accrued charges and deferred income +€7,783
up €7,783 (+902%), from €863 to €8,647
- Trade debts -€5,970
down €5,970 (-78.2%), from €7,630 to €1,660
- Tax, wage and social debts -€5,504
down €5,504 (-54.4%), from €10,117 to €4,613
of which Remuneration and social security: -€5,600
- Other debts -€938
down €938 (-100%), from €938 to €0
- Gross operating margin -€2,503
down €2,503 (-13.1%), from €19,045 to €16,542
- Depreciation +€1,953
up €1,953 (+88.2%), from €2,214 to €4,167
- Taxes -€855
down €855 (-20.8%), from €4,118 to €3,263
- Staff costs -€550
down €550 (-100%), from €550 to €0
- Financial income +€286
up €286 (+14,460%), from €2 to €288
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 | €30,590 | €33,859 | +€3,269 | +10.7% |
| Fixed assets | 21/28 | €10,286 | €6,120 | -€4,167 | -40.5% |
| Tangible fixed assets | 22/27 | €10,286 | €6,120 | -€4,167 | -40.5% |
| Furniture and vehicles | 24 | €10,286 | €6,120 | -€4,167 | -40.5% |
| Current assets | 29/58 | €20,304 | €27,740 | +€7,436 | +36.6% |
| Stocks and contracts in progress | 3 | €1,093 | €2,814 | +€1,721 | +157% |
| Stocks | 30/36 | €1,093 | €2,814 | +€1,721 | +157% |
| Amounts receivable within one year | 40/41 | €18,343 | €24,493 | +€6,149 | +33.5% |
| Trade receivables | 40 | €16,795 | €17,156 | +€361 | +2.1% |
| Other amounts receivable | 41 | €1,548 | €7,336 | +€5,788 | +374% |
| Cash at bank and in hand | 54/58 | €867 | €433 | -€434 | -50.1% |
| Total equity and liabilities | 10/49 | €30,590 | €33,859 | +€3,269 | +10.7% |
| Equity | 10/15 | €11,042 | €18,940 | +€7,898 | +71.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,042 | €15,940 | +€7,898 | +98.2% |
| Distributable reserves | 133 | €8,042 | €15,940 | +€7,898 | +98.2% |
| Amounts payable | 17/49 | €19,548 | €14,920 | -€4,629 | -23.7% |
| Amounts payable within one year | 42/48 | €18,685 | €6,273 | -€12,412 | -66.4% |
| Trade debts | 44 | €7,630 | €1,660 | -€5,970 | -78.2% |
| Suppliers | 440/4 | €7,630 | €1,660 | -€5,970 | -78.2% |
| Taxes, remuneration and social security | 45 | €10,117 | €4,613 | -€5,504 | -54.4% |
| Taxes | 450/3 | €4,517 | €4,613 | +€96 | +2.1% |
| Remuneration and social security | 454/9 | €5,600 | €0 | -€5,600 | -100% |
| Other amounts payable | 47/48 | €938 | €0 | -€938 | -100% |
| Accrued charges and deferred income | 492/3 | €863 | €8,647 | +€7,783 | +902% |
| Remuneration, social security and pensions | 62 | €550 | €0 | -€550 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,214 | €4,167 | +€1,953 | +88.2% |
| Other operating charges | 640/8 | €837 | €1,060 | +€223 | +26.7% |
| Non-recurring operating charges | 66A | €2,932 | €0 | -€2,932 | -100% |
| Gross operating margin | 9900 | €19,045 | €16,542 | -€2,503 | -13.1% |
| Operating profit (loss) | 9901 | €12,513 | €11,315 | -€1,198 | -9.6% |
| Financial income | 75/76B | €2 | €288 | +€286 | +14,460% |
| Recurring financial income | 75 | €2 | €288 | +€286 | +14,460% |
| Financial charges | 65/66B | €355 | €443 | +€88 | +24.7% |
| Recurring financial charges | 65 | €355 | €443 | +€88 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €12,160 | €11,160 | -€999 | -8.2% |
| Income taxes | 67/77 | €4,118 | €3,263 | -€855 | -20.8% |
| Profit (loss) for the period | 9904 | €8,042 | €7,898 | -€144 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,042 | €7,898 | -€144 | -1.8% |
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 20 October 2026 via checked.be.