JALAAL: 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.
JALAAL
Largest movements
- Cash +€3,100
up €3,100 (+151.9%), from €2,040 to €5,140
mainly Tax, wage and social debts (+€3,523) and Net result for the year (+€3,026)
- Stocks and contracts -€367
down €367 (-3.5%), from €10,428 to €10,060
- Other debts -€3,745
down €3,745 (-85.0%), from €4,407 to €662
- Tax, wage and social debts +€3,523
up €3,523 (+134.9%), from €2,611 to €6,135
of which Remuneration and social security: +€5,621
- Profit (loss) carried forward +€3,026
up €3,026 (+42.5%), from -€7,112 to -€4,086
- Turnover +€12,755
up €12,755 (+6.3%), from €203,100 to €215,856
- Purchases and services +€8,239
up €8,239 (+4.1%), from €199,501 to €207,739
- Gross operating margin +€5,552
up €5,552 (+136.4%), from €4,069 to €9,622
- Staff costs +€3,806
up €3,806 (+185.9%), from €2,047 to €5,853
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,254 | €21,997 | +€2,742 | +14.2% |
| Fixed assets | 21/28 | €6,000 | €6,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €13,254 | €15,997 | +€2,742 | +20.7% |
| Stocks and contracts in progress | 3 | €10,428 | €10,060 | -€367 | -3.5% |
| Stocks | 30/36 | €10,428 | €10,060 | -€367 | -3.5% |
| Cash at bank and in hand | 54/58 | €2,040 | €5,140 | +€3,100 | +151.9% |
| Deferred charges and accrued income | 490/1 | €786 | €796 | +€10 | +1.3% |
| Total equity and liabilities | 10/49 | €19,254 | €21,997 | +€2,742 | +14.2% |
| Equity | 10/15 | €11,687 | €14,712 | +€3,026 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198 | €198 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19 | €19 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19 | €19 | = | 0.0% |
| Distributable reserves | 133 | €179 | €179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,112 | -€4,086 | +€3,026 | +42.5% |
| Amounts payable | 17/49 | €7,568 | €7,284 | -€284 | -3.7% |
| Amounts payable within one year | 42/48 | €7,568 | €7,284 | -€284 | -3.7% |
| Trade debts | 44 | €549 | €487 | -€62 | -11.3% |
| Suppliers | 440/4 | €549 | €487 | -€62 | -11.3% |
| Taxes, remuneration and social security | 45 | €2,611 | €6,135 | +€3,523 | +134.9% |
| Taxes | 450/3 | €2,611 | €514 | -€2,098 | -80.3% |
| Remuneration and social security | 454/9 | - | €5,621 | +€5,621 | |
| Other amounts payable | 47/48 | €4,407 | €662 | -€3,745 | -85.0% |
| Turnover | 70 | €203,100 | €215,856 | +€12,755 | +6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €199,501 | €207,739 | +€8,239 | +4.1% |
| Remuneration, social security and pensions | 62 | €2,047 | €5,853 | +€3,806 | +185.9% |
| Other operating charges | 640/8 | €676 | €453 | -€223 | -33.0% |
| Gross operating margin | 9900 | €4,069 | €9,622 | +€5,552 | +136.4% |
| Operating profit (loss) | 9901 | €1,347 | €3,315 | +€1,969 | +146.2% |
| Financial charges | 65/66B | €337 | €289 | -€48 | -14.1% |
| Recurring financial charges | 65 | €337 | €289 | -€47 | -14.1% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €1,010 | €3,026 | +€2,016 | +199.7% |
| Profit (loss) for the period | 9904 | €1,010 | €3,026 | +€2,016 | +199.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,010 | €3,026 | +€2,016 | +199.7% |
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 10 October 2026 via checked.be.