JALDA: what changed
JALDA
Largest movements
- Cash +€6,156
up €6,156 (+17.2%), from €35,770 to €41,926
mainly Depreciation (+€3,706) and Net result for the year (+€2,108)
- Tangible fixed assets -€3,706
down €3,706 (-4.0%), from €93,375 to €89,668
of which Land and buildings: -€2,658
- Reserves +€2,108
up €2,108 (+146%), from €1,440 to €3,548
- Gross operating margin +€2,219
up €2,219 (+37.9%), from €5,860 to €8,079
- Taxes +€594
up €594 (+550%), from €108 to €702
- Other operating charges -€443
down €443 (-22.4%), from €1,977 to €1,535
- Depreciation +€287
up €287 (+8.4%), from €3,420 to €3,706
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,082 | €131,662 | +€1,580 | +1.2% |
| Fixed assets | 21/28 | €93,394 | €89,688 | -€3,706 | -4.0% |
| Tangible fixed assets | 22/27 | €93,375 | €89,668 | -€3,706 | -4.0% |
| Land and buildings | 22 | €83,649 | €80,991 | -€2,658 | -3.2% |
| Plant, machinery and equipment | 23 | €9,726 | €8,677 | -€1,049 | -10.8% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €36,687 | €41,974 | +€5,286 | +14.4% |
| Amounts receivable within one year | 40/41 | €640 | €48 | -€592 | -92.6% |
| Other amounts receivable | 41 | €640 | €48 | -€592 | -92.6% |
| Cash at bank and in hand | 54/58 | €35,770 | €41,926 | +€6,156 | +17.2% |
| Deferred charges and accrued income | 490/1 | €277 | - | -€277 | |
| Total equity and liabilities | 10/49 | €130,082 | €131,662 | +€1,580 | +1.2% |
| Equity | 10/15 | €88,762 | €90,869 | +€2,108 | +2.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,440 | €3,548 | +€2,108 | +146% |
| Non-distributable reserves | 130/1 | €1,440 | €3,548 | +€2,108 | +146% |
| Legal reserve | 130 | €1,440 | €3,548 | +€2,108 | +146% |
| Profit (loss) carried forward | 14 | €25,322 | €25,322 | = | 0.0% |
| Amounts payable | 17/49 | €41,320 | €40,792 | -€528 | -1.3% |
| Amounts payable within one year | 42/48 | €41,320 | €40,792 | -€528 | -1.3% |
| Trade debts | 44 | €528 | - | -€528 | |
| Suppliers | 440/4 | €528 | - | -€528 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €40,792 | €40,792 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,420 | €3,706 | +€287 | +8.4% |
| Other operating charges | 640/8 | €1,977 | €1,535 | -€443 | -22.4% |
| Gross operating margin | 9900 | €5,860 | €8,079 | +€2,219 | +37.9% |
| Operating profit (loss) | 9901 | €463 | €2,838 | +€2,376 | +514% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €439 | €2,810 | +€2,371 | +541% |
| Income taxes | 67/77 | €108 | €702 | +€594 | +550% |
| Profit (loss) for the period | 9904 | €331 | €2,108 | +€1,777 | +537% |
| Profit (loss) for the period to be appropriated | 9905 | €331 | €2,108 | +€1,777 | +537% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.