JALA VISE: 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 VISE
Largest movements
- Cash -€126,725
down €126,725 (-37.8%), from €335,329 to €208,604
mainly Receivables after one year (-€74,636) and Tax, wage and social debts (-€51,865)
- Receivables after one year +€74,636
up €74,636 (+457%), from €16,315 to €90,950
- Current investments +€20,444
up €20,444 (+32.8%), from €62,400 to €82,844
- Tax, wage and social debts -€51,865
down €51,865 (-96.3%), from €53,858 to €1,993
- Reserves +€18,993
up €18,993 (+6.0%), from €315,239 to €334,231
of which Distributable reserves: +€18,993
- Financial income -€155,827
down €155,827 (-88.3%), from €176,569 to €20,742
of which Non-recurring financial income: -€176,569
- Taxes -€51,567
down €51,567 (-95.7%), from €53,858 to €2,291
- Gross operating margin +€18,847
up €18,847, from -€18,257 to €590
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 | €416,495 | €383,623 | -€32,872 | -7.9% |
| Current assets | 29/58 | €416,495 | €383,623 | -€32,872 | -7.9% |
| Amounts receivable after more than one year | 29 | €16,315 | €90,950 | +€74,636 | +457% |
| Other amounts receivable | 291 | €16,315 | €90,950 | +€74,636 | +457% |
| Amounts receivable within one year | 40/41 | €1,225 | €1,225 | = | 0.0% |
| Other amounts receivable | 41 | €1,225 | €1,225 | = | 0.0% |
| Current investments | 50/53 | €62,400 | €82,844 | +€20,444 | +32.8% |
| Cash at bank and in hand | 54/58 | €335,329 | €208,604 | -€126,725 | -37.8% |
| Deferred charges and accrued income | 490/1 | €1,227 | - | -€1,227 | |
| Total equity and liabilities | 10/49 | €416,495 | €383,623 | -€32,872 | -7.9% |
| Equity | 10/15 | €360,062 | €379,055 | +€18,993 | +5.3% |
| Contributions | 10/11 | €31,870 | €31,870 | = | 0.0% |
| Reserves | 13 | €315,239 | €334,231 | +€18,993 | +6.0% |
| Non-distributable reserves | 130/1 | €3,187 | €3,187 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,187 | €3,187 | = | 0.0% |
| Distributable reserves | 133 | €312,052 | €331,044 | +€18,993 | +6.1% |
| Profit (loss) carried forward | 14 | €12,954 | €12,954 | = | 0.0% |
| Amounts payable | 17/49 | €56,433 | €4,568 | -€51,865 | -91.9% |
| Amounts payable within one year | 42/48 | €56,433 | €4,568 | -€51,865 | -91.9% |
| Trade debts | 44 | €2,575 | €2,575 | = | 0.0% |
| Suppliers | 440/4 | €2,575 | €2,575 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €53,858 | €1,993 | -€51,865 | -96.3% |
| Taxes | 450/3 | €53,858 | €1,993 | -€51,865 | -96.3% |
| Gross operating margin | 9900 | -€18,257 | €590 | +€18,847 | |
| Operating profit (loss) | 9901 | -€18,257 | €590 | +€18,847 | |
| Financial income | 75/76B | €176,569 | €20,742 | -€155,827 | -88.3% |
| Recurring financial income | 75 | €176,569 | €20,742 | -€155,827 | -88.3% |
| Non-recurring financial income | 76B | €176,569 | - | -€176,569 | |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €158,265 | €21,284 | -€136,981 | -86.6% |
| Income taxes | 67/77 | €53,858 | €2,291 | -€51,567 | -95.7% |
| Profit (loss) for the period | 9904 | €104,407 | €18,993 | -€85,415 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,407 | €18,993 | -€85,415 | -81.8% |
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 16 October 2026 via checked.be.