JALBY: 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.
JALBY
Largest movements
- Receivables within one year +€65,935
up €65,935 (+98.2%), from €67,165 to €133,100
- Cash +€39,913
up €39,913 (+25.5%), from €156,433 to €196,346
mainly Net result for the year (+€259,646) and Other debts (+€71,203)
- Other debts +€71,203
up €71,203 (+37.6%), from €189,193 to €260,397
- Tax, wage and social debts +€22,944
up €22,944 (+70.9%), from €32,344 to €55,288
of which Taxes: +€22,944
- Current portion of long-term debt +€12,220
new in 2025: €12,220
- Gross operating margin +€56,431
up €56,431 (+19.5%), from €289,833 to €346,265
- Taxes +€11,727
up €11,727 (+15.6%), from €75,199 to €86,926
- Financial income -€6,626
down €6,626 (-85.6%), from €7,737 to €1,112
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 | €223,943 | €331,169 | +€107,226 | +47.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €344 | €135 | -€210 | -60.8% |
| Tangible fixed assets | 22/27 | €344 | €135 | -€210 | -60.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €344 | €135 | -€210 | -60.8% |
| Current assets | 29/58 | €223,598 | €331,034 | +€107,436 | +48.0% |
| Amounts receivable within one year | 40/41 | €67,165 | €133,100 | +€65,935 | +98.2% |
| Trade receivables | 40 | €67,165 | €133,100 | +€65,935 | +98.2% |
| Cash at bank and in hand | 54/58 | €156,433 | €196,346 | +€39,913 | +25.5% |
| Deferred charges and accrued income | 490/1 | - | €1,588 | +€1,588 | |
| Total equity and liabilities | 10/49 | €223,943 | €331,169 | +€107,226 | +47.9% |
| Equity | 10/15 | €1,813 | €1,209 | -€604 | -33.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €813 | €209 | -€604 | -74.3% |
| Distributable reserves | 133 | €813 | €209 | -€604 | -74.3% |
| Amounts payable | 17/49 | €222,130 | €329,960 | +€107,831 | +48.5% |
| Amounts payable within one year | 42/48 | €222,130 | €329,960 | +€107,831 | +48.5% |
| Current portion of amounts payable after more than one year | 42 | - | €12,220 | +€12,220 | |
| Trade debts | 44 | €593 | €2,056 | +€1,463 | +247% |
| Suppliers | 440/4 | €593 | €2,056 | +€1,463 | +247% |
| Taxes, remuneration and social security | 45 | €32,344 | €55,288 | +€22,944 | +70.9% |
| Taxes | 450/3 | €30,780 | €53,724 | +€22,944 | +74.5% |
| Remuneration and social security | 454/9 | €1,564 | €1,564 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €189,193 | €260,397 | +€71,203 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €210 | +€0 | 0.0% |
| Other operating charges | 640/8 | €748 | €510 | -€238 | -31.8% |
| Gross operating margin | 9900 | €289,833 | €346,265 | +€56,431 | +19.5% |
| Operating profit (loss) | 9901 | €288,876 | €345,545 | +€56,669 | +19.6% |
| Financial income | 75/76B | €7,737 | €1,112 | -€6,626 | -85.6% |
| Recurring financial income | 75 | €7,737 | €1,112 | -€6,626 | -85.6% |
| Financial charges | 65/66B | €248 | €86 | -€163 | -65.5% |
| Recurring financial charges | 65 | €248 | €86 | -€163 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €296,365 | €346,572 | +€50,206 | +16.9% |
| Income taxes | 67/77 | €75,199 | €86,926 | +€11,727 | +15.6% |
| Profit (loss) for the period | 9904 | €221,166 | €259,646 | +€38,480 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €221,166 | €259,646 | +€38,480 | +17.4% |
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 19 October 2026 via checked.be.