Jala: 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.
Jala
Largest movements
- Deferred charges and accrued income +€8,161
up €8,161 (+449%), from €1,816 to €9,977
- Receivables within one year -€4,157
down €4,157 (-26.1%), from €15,955 to €11,798
of which Trade receivables: -€3,990
- Tangible fixed assets -€2,678
down €2,678 (-30.1%), from €8,887 to €6,208
of which Other tangible fixed assets: -€1,908
- Cash -€1,351
down €1,351 (-1.4%), from €93,608 to €92,257
mainly Contributions, distributions and other (-€10,859) and Deferred charges and accrued income (-€8,161)
- Trade debts -€3,564
down €3,564 (-62.7%), from €5,683 to €2,118
- Reserves +€1,825
up €1,825 (+5.4%), from €33,546 to €35,370
of which Distributable reserves: +€1,825
- Other debts +€1,390
up €1,390 (+10.5%), from €13,282 to €14,672
- Gross operating margin +€27,393
up €27,393 (+1,443%), from €1,899 to €29,291
- Taxes +€1,184
up €1,184 (+544%), from €218 to €1,402
- Staff costs +€574
up €574 (+4.6%), from €12,548 to €13,121
- Financial charges +€318
up €318 (+461%), from €69 to €387
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 | €121,676 | €121,650 | -€26 | 0.0% |
| Fixed assets | 21/28 | €10,297 | €7,618 | -€2,678 | -26.0% |
| Tangible fixed assets | 22/27 | €8,887 | €6,208 | -€2,678 | -30.1% |
| Furniture and vehicles | 24 | €833 | €62 | -€771 | -92.5% |
| Other tangible fixed assets | 26 | €8,053 | €6,146 | -€1,908 | -23.7% |
| Financial fixed assets | 28 | €1,410 | €1,410 | = | 0.0% |
| Current assets | 29/58 | €111,379 | €114,032 | +€2,653 | +2.4% |
| Amounts receivable within one year | 40/41 | €15,955 | €11,798 | -€4,157 | -26.1% |
| Trade receivables | 40 | €15,788 | €11,798 | -€3,990 | -25.3% |
| Other amounts receivable | 41 | €167 | €0 | -€167 | -100% |
| Cash at bank and in hand | 54/58 | €93,608 | €92,257 | -€1,351 | -1.4% |
| Deferred charges and accrued income | 490/1 | €1,816 | €9,977 | +€8,161 | +449% |
| Total equity and liabilities | 10/49 | €121,676 | €121,650 | -€26 | 0.0% |
| Equity | 10/15 | €98,144 | €99,109 | +€966 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33,546 | €35,370 | +€1,825 | +5.4% |
| Tax-exempt reserves | 132 | €10,319 | €10,319 | = | 0.0% |
| Distributable reserves | 133 | €23,227 | €25,052 | +€1,825 | +7.9% |
| Profit (loss) carried forward | 14 | €52,198 | €51,339 | -€859 | -1.6% |
| Amounts payable | 17/49 | €23,532 | €22,540 | -€991 | -4.2% |
| Amounts payable within one year | 42/48 | €23,144 | €21,961 | -€1,183 | -5.1% |
| Financial debts | 43 | - | €661 | +€661 | |
| Credit institutions | 430/8 | - | €661 | +€661 | |
| Trade debts | 44 | €5,683 | €2,118 | -€3,564 | -62.7% |
| Suppliers | 440/4 | €5,683 | €2,118 | -€3,564 | -62.7% |
| Taxes, remuneration and social security | 45 | €4,179 | €4,509 | +€330 | +7.9% |
| Taxes | 450/3 | €3,465 | €3,773 | +€307 | +8.9% |
| Remuneration and social security | 454/9 | €714 | €737 | +€23 | +3.2% |
| Other amounts payable | 47/48 | €13,282 | €14,672 | +€1,390 | +10.5% |
| Accrued charges and deferred income | 492/3 | €387 | €579 | +€192 | +49.5% |
| Non-recurring operating income | 76A | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €12,548 | €13,121 | +€574 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,943 | €2,678 | -€265 | -9.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,899 | €29,291 | +€27,393 | +1,443% |
| Operating profit (loss) | 9901 | -€13,980 | €13,091 | +€27,071 | |
| Financial income | 75/76B | €538 | €522 | -€16 | -3.0% |
| Recurring financial income | 75 | €538 | €522 | -€16 | -3.0% |
| Financial charges | 65/66B | €69 | €387 | +€318 | +461% |
| Recurring financial charges | 65 | €69 | €387 | +€318 | +461% |
| Profit (loss) for the period before taxes | 9903 | -€13,510 | €13,226 | +€26,737 | |
| Income taxes | 67/77 | €218 | €1,402 | +€1,184 | +544% |
| Profit (loss) for the period | 9904 | -€13,728 | €11,825 | +€25,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,728 | €11,825 | +€25,553 |
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 16 October 2026 via checked.be.