JALAN: what changed
Two fiscal 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.
JALAN
Largest movements
- Stocks and contracts +€63,596
up €63,596 (+99.0%), from €64,215 to €127,811
- Cash +€13,494
up €13,494 (+5.9%), from €230,333 to €243,827
mainly Trade debts (+€64,870) and Net result for the year (+€12,702)
- Trade debts +€64,870
up €64,870 (+179.6%), from €36,119 to €100,989
- Reserves +€12,702
up €12,702 (+8.4%), from €151,181 to €163,883
- Advances received +€8,040
up €8,040 (+10.0%), from €80,427 to €88,467
- Tax, wage and social debts -€5,826
down €5,826 (-96.7%), from €6,024 to €198
- Gross operating margin -€2,704
down €2,704 (-9.9%), from €27,380 to €24,676
- Taxes -€2,180
down €2,180 (-24.9%), from €8,762 to €6,582
- Depreciation +€2,094
up €2,094 (+313.0%), from €669 to €2,763
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 | €303,415 | €383,752 | +€80,337 | +26.5% |
| Fixed assets | 21/28 | €3,819 | €5,584 | +€1,765 | +46.2% |
| Tangible fixed assets | 22/27 | €3,794 | €5,559 | +€1,765 | +46.5% |
| Plant, machinery and equipment | 23 | €1,798 | €1,342 | -€456 | -25.4% |
| Furniture and vehicles | 24 | €1,996 | €4,217 | +€2,221 | +111.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €299,596 | €378,168 | +€78,572 | +26.2% |
| Stocks and contracts in progress | 3 | €64,215 | €127,811 | +€63,596 | +99.0% |
| Contracts in progress | 37 | €64,215 | €127,811 | +€63,596 | +99.0% |
| Amounts receivable within one year | 40/41 | €2,702 | €4,190 | +€1,489 | +55.1% |
| Trade receivables | 40 | €1,826 | €2,334 | +€508 | +27.9% |
| Other amounts receivable | 41 | €876 | €1,856 | +€980 | +111.8% |
| Cash at bank and in hand | 54/58 | €230,333 | €243,827 | +€13,494 | +5.9% |
| Deferred charges and accrued income | 490/1 | €2,346 | €2,339 | -€7 | -0.3% |
| Total equity and liabilities | 10/49 | €303,415 | €383,752 | +€80,337 | +26.5% |
| Equity | 10/15 | €157,381 | €170,083 | +€12,702 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,181 | €163,883 | +€12,702 | +8.4% |
| Distributable reserves | 133 | €151,181 | €163,883 | +€12,702 | +8.4% |
| Amounts payable | 17/49 | €146,035 | €213,670 | +€67,635 | +46.3% |
| Amounts payable within one year | 42/48 | €144,318 | €212,043 | +€67,725 | +46.9% |
| Trade debts | 44 | €36,119 | €100,989 | +€64,870 | +179.6% |
| Suppliers | 440/4 | €36,119 | €100,989 | +€64,870 | +179.6% |
| Advances received on contracts in progress | 46 | €80,427 | €88,467 | +€8,040 | +10.0% |
| Taxes, remuneration and social security | 45 | €6,024 | €198 | -€5,826 | -96.7% |
| Taxes | 450/3 | €6,024 | €198 | -€5,826 | -96.7% |
| Other amounts payable | 47/48 | €21,748 | €22,389 | +€642 | +3.0% |
| Accrued charges and deferred income | 492/3 | €1,716 | €1,626 | -€90 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €2,763 | +€2,094 | +313.0% |
| Other operating charges | 640/8 | €281 | €288 | +€7 | +2.6% |
| Gross operating margin | 9900 | €27,380 | €24,676 | -€2,704 | -9.9% |
| Operating profit (loss) | 9901 | €26,430 | €21,626 | -€4,805 | -18.2% |
| Financial income | 75/76B | €252 | €272 | +€19 | +7.7% |
| Recurring financial income | 75 | €252 | €272 | +€19 | +7.7% |
| Financial charges | 65/66B | €2,364 | €2,614 | +€250 | +10.6% |
| Recurring financial charges | 65 | €2,364 | €2,614 | +€250 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €24,318 | €19,284 | -€5,035 | -20.7% |
| Income taxes | 67/77 | €8,762 | €6,582 | -€2,180 | -24.9% |
| Profit (loss) for the period | 9904 | €15,556 | €12,702 | -€2,855 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,556 | €12,702 | -€2,855 | -18.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.