JALACO AGRI: 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.
JALACO AGRI
Largest movements
- Tangible fixed assets -€51,692
down €51,692 (-15.6%), from €331,509 to €279,816
of which Furniture and vehicles: -€30,539
- Receivables within one year -€37,667
down €37,667 (-46.9%), from €80,234 to €42,567
of which Other amounts receivable: -€47,255
- Cash +€20,789
up €20,789 (+39.0%), from €53,258 to €74,047
mainly Depreciation (+€51,692) and Receivables within one year (+€37,667)
- Stocks and contracts -€8,911
down €8,911 (-73.8%), from €12,076 to €3,164
- Trade debts -€69,187
down €69,187 (-91.5%), from €75,600 to €6,412
- Debts after one year -€51,200
down €51,200 (-16.2%), from €316,972 to €265,772
- Current portion of long-term debt +€30,486
up €30,486 (+147%), from €20,714 to €51,200
- Reserves +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Depreciation +€28,604
up €28,604 (+124%), from €23,089 to €51,692
- Gross operating margin +€16,977
up €16,977 (+34.0%), from €49,950 to €66,927
- Taxes +€1,471
up €1,471 (+145%), from €1,013 to €2,484
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 | €478,402 | €402,146 | -€76,256 | -15.9% |
| Fixed assets | 21/28 | €331,509 | €279,816 | -€51,692 | -15.6% |
| Tangible fixed assets | 22/27 | €331,509 | €279,816 | -€51,692 | -15.6% |
| Plant, machinery and equipment | 23 | €119,658 | €98,504 | -€21,154 | -17.7% |
| Furniture and vehicles | 24 | €211,851 | €181,312 | -€30,539 | -14.4% |
| Current assets | 29/58 | €146,894 | €122,330 | -€24,564 | -16.7% |
| Stocks and contracts in progress | 3 | €12,076 | €3,164 | -€8,911 | -73.8% |
| Contracts in progress | 37 | €12,076 | €3,164 | -€8,911 | -73.8% |
| Amounts receivable within one year | 40/41 | €80,234 | €42,567 | -€37,667 | -46.9% |
| Trade receivables | 40 | €32,907 | €42,496 | +€9,588 | +29.1% |
| Other amounts receivable | 41 | €47,327 | €71 | -€47,255 | -99.8% |
| Cash at bank and in hand | 54/58 | €53,258 | €74,047 | +€20,789 | +39.0% |
| Deferred charges and accrued income | 490/1 | €1,326 | €2,551 | +€1,225 | +92.4% |
| Total equity and liabilities | 10/49 | €478,402 | €402,146 | -€76,256 | -15.9% |
| Equity | 10/15 | €62,597 | €71,967 | +€9,371 | +15.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Distributable reserves | 133 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Profit (loss) carried forward | 14 | €12,597 | €11,967 | -€629 | -5.0% |
| Amounts payable | 17/49 | €415,806 | €330,179 | -€85,627 | -20.6% |
| Amounts payable after more than one year | 17 | €316,972 | €265,772 | -€51,200 | -16.2% |
| Financial debts | 170/4 | €316,972 | €265,772 | -€51,200 | -16.2% |
| Amounts payable within one year | 42/48 | €98,834 | €64,407 | -€34,427 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €20,714 | €51,200 | +€30,486 | +147% |
| Trade debts | 44 | €75,600 | €6,412 | -€69,187 | -91.5% |
| Suppliers | 440/4 | €75,600 | €6,412 | -€69,187 | -91.5% |
| Taxes, remuneration and social security | 45 | €2,513 | €6,794 | +€4,281 | +170% |
| Taxes | 450/3 | €1,013 | €5,194 | +€4,181 | +413% |
| Remuneration and social security | 454/9 | €1,500 | €1,600 | +€100 | +6.7% |
| Other amounts payable | 47/48 | €7 | €0 | -€7 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,089 | €51,692 | +€28,604 | +124% |
| Other operating charges | 640/8 | €448 | €387 | -€61 | -13.6% |
| Gross operating margin | 9900 | €49,950 | €66,927 | +€16,977 | +34.0% |
| Operating profit (loss) | 9901 | €26,414 | €14,847 | -€11,566 | -43.8% |
| Financial income | 75/76B | €1 | €96 | +€96 | +16,767% |
| Recurring financial income | 75 | €1 | €96 | +€96 | +16,767% |
| Financial charges | 65/66B | €3,474 | €3,089 | -€385 | -11.1% |
| Recurring financial charges | 65 | €3,474 | €3,089 | -€385 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €22,940 | €11,854 | -€11,086 | -48.3% |
| Income taxes | 67/77 | €1,013 | €2,484 | +€1,471 | +145% |
| Profit (loss) for the period | 9904 | €21,927 | €9,371 | -€12,556 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,927 | €9,371 | -€12,556 | -57.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.