jalana: 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.
jalana
Largest movements
- Cash +€25,783
up €25,783 (+571%), from €4,516 to €30,298
mainly Net result for the year (+€17,301) and Depreciation (+€8,482)
- Tangible fixed assets -€8,482
down €8,482 (-9.1%), from €93,628 to €85,146
- Profit (loss) carried forward +€17,301
up €17,301 (+45.8%), from -€37,753 to -€20,453
- Gross operating margin +€46,168
up €46,168, from -€20,233 to €25,935
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 | €98,144 | €115,445 | +€17,301 | +17.6% |
| Fixed assets | 21/28 | €93,628 | €85,146 | -€8,482 | -9.1% |
| Tangible fixed assets | 22/27 | €93,628 | €85,146 | -€8,482 | -9.1% |
| Land and buildings | 22 | €93,628 | €85,146 | -€8,482 | -9.1% |
| Current assets | 29/58 | €4,516 | €30,298 | +€25,783 | +571% |
| Cash at bank and in hand | 54/58 | €4,516 | €30,298 | +€25,783 | +571% |
| Total equity and liabilities | 10/49 | €98,144 | €115,445 | +€17,301 | +17.6% |
| Equity | 10/15 | -€3,103 | €14,197 | +€17,301 | |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Reserves | 13 | €3,150 | €3,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,150 | €3,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,150 | €3,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,753 | -€20,453 | +€17,301 | +45.8% |
| Amounts payable | 17/49 | €101,247 | €101,247 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,247 | €101,247 | = | 0.0% |
| Trade debts | 44 | €2,394 | €2,394 | = | 0.0% |
| Suppliers | 440/4 | €2,394 | €2,394 | = | 0.0% |
| Other amounts payable | 47/48 | €98,853 | €98,853 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,482 | €8,482 | = | 0.0% |
| Gross operating margin | 9900 | -€20,233 | €25,935 | +€46,168 | |
| Operating profit (loss) | 9901 | -€28,715 | €17,453 | +€46,168 | |
| Financial charges | 65/66B | €201 | €152 | -€49 | -24.4% |
| Recurring financial charges | 65 | €201 | €152 | -€49 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,916 | €17,301 | +€46,217 | |
| Profit (loss) for the period | 9904 | -€28,916 | €17,301 | +€46,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,916 | €17,301 | +€46,217 |
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 24 October 2026 via checked.be.