JALEBRA: 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.
JALEBRA
Largest movements
- Cash +€167,119
up €167,119 (+410.3%), from €40,726 to €207,845
mainly Other debts (+€244,679) and Net result for the year (+€50,379)
- Tangible fixed assets +€97,800
up €97,800 (+131.9%), from €74,140 to €171,940
of which Land and buildings: +€171,940
- Stocks and contracts -€41,343
down €41,343 (-100.0%), from €41,343 to €0
- Receivables within one year -€26,590
down €26,590 (-36.9%), from €72,000 to €45,410
- Other debts +€244,679
up €244,679 (+1182.2%), from €20,697 to €265,376
- Debts after one year -€75,156
down €75,156 (-57.4%), from €130,967 to €55,812
- Profit (loss) carried forward +€50,379
up €50,379, from -€22,117 to €28,262
- Contributions -€50,000
down €50,000 (-89.3%), from €56,000 to €6,000
- Tax, wage and social debts +€20,038
up €20,038 (+137.4%), from €14,587 to €34,624
of which Taxes: +€19,456
- Gross operating margin +€118,891
up €118,891 (+219.5%), from €54,161 to €173,053
- Other operating charges +€74,526
up €74,526 (+2327.5%), from €3,202 to €77,728
- Taxes +€7,511
up €7,511 (+3683.8%), from €204 to €7,714
- Staff costs +€5,487
up €5,487 (+25.5%), from €21,529 to €27,016
- Financial charges -€5,212
down €5,212 (-74.8%), from €6,972 to €1,759
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 | €228,901 | €425,196 | +€196,294 | +85.8% |
| Fixed assets | 21/28 | €74,270 | €171,940 | +€97,670 | +131.5% |
| Tangible fixed assets | 22/27 | €74,140 | €171,940 | +€97,800 | +131.9% |
| Land and buildings | 22 | - | €171,940 | +€171,940 | |
| Plant, machinery and equipment | 23 | €74,140 | €0 | -€74,140 | -100.0% |
| Financial fixed assets | 28 | €130 | €0 | -€130 | -100.0% |
| Current assets | 29/58 | €154,631 | €253,255 | +€98,625 | +63.8% |
| Stocks and contracts in progress | 3 | €41,343 | €0 | -€41,343 | -100.0% |
| Stocks | 30/36 | €41,343 | €0 | -€41,343 | -100.0% |
| Amounts receivable within one year | 40/41 | €72,000 | €45,410 | -€26,590 | -36.9% |
| Trade receivables | 40 | €72,000 | €45,410 | -€26,590 | -36.9% |
| Cash at bank and in hand | 54/58 | €40,726 | €207,845 | +€167,119 | +410.3% |
| Deferred charges and accrued income | 490/1 | €561 | €0 | -€561 | -100.0% |
| Total equity and liabilities | 10/49 | €228,901 | €425,196 | +€196,294 | +85.8% |
| Equity | 10/15 | €35,633 | €36,012 | +€379 | +1.1% |
| Contributions | 10/11 | €56,000 | €6,000 | -€50,000 | -89.3% |
| Reserves | 13 | €1,750 | €1,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,750 | €0 | -€1,750 | -100.0% |
| Reserves not available under the articles | 1311 | €1,750 | €0 | -€1,750 | -100.0% |
| Distributable reserves | 133 | - | €1,750 | +€1,750 | |
| Profit (loss) carried forward | 14 | -€22,117 | €28,262 | +€50,379 | |
| Amounts payable | 17/49 | €193,268 | €389,183 | +€195,915 | +101.4% |
| Amounts payable after more than one year | 17 | €130,967 | €55,812 | -€75,156 | -57.4% |
| Financial debts | 170/4 | €130,967 | €55,812 | -€75,156 | -57.4% |
| Amounts payable within one year | 42/48 | €62,301 | €333,371 | +€271,071 | +435.1% |
| Current portion of amounts payable after more than one year | 42 | €14,976 | €15,156 | +€179 | +1.2% |
| Trade debts | 44 | €12,041 | €18,215 | +€6,174 | +51.3% |
| Suppliers | 440/4 | €12,041 | €18,215 | +€6,174 | +51.3% |
| Taxes, remuneration and social security | 45 | €14,587 | €34,624 | +€20,038 | +137.4% |
| Taxes | 450/3 | €9,921 | €29,377 | +€19,456 | +196.1% |
| Remuneration and social security | 454/9 | €4,665 | €5,247 | +€582 | +12.5% |
| Other amounts payable | 47/48 | €20,697 | €265,376 | +€244,679 | +1182.2% |
| Remuneration, social security and pensions | 62 | €21,529 | €27,016 | +€5,487 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,169 | €9,348 | +€3,180 | +51.5% |
| Other operating charges | 640/8 | €3,202 | €77,728 | +€74,526 | +2327.5% |
| Gross operating margin | 9900 | €54,161 | €173,053 | +€118,891 | +219.5% |
| Operating profit (loss) | 9901 | €23,262 | €58,961 | +€35,698 | +153.5% |
| Financial income | 75/76B | €2,934 | €893 | -€2,041 | -69.6% |
| Recurring financial income | 75 | €2,934 | €893 | -€2,041 | -69.6% |
| Financial charges | 65/66B | €6,972 | €1,759 | -€5,212 | -74.8% |
| Recurring financial charges | 65 | €6,972 | €1,759 | -€5,212 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €19,224 | €58,094 | +€38,870 | +202.2% |
| Income taxes | 67/77 | €204 | €7,714 | +€7,511 | +3683.8% |
| Profit (loss) for the period | 9904 | €19,020 | €50,379 | +€31,359 | +164.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,020 | €50,379 | +€31,359 | +164.9% |
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 7 October 2026 via checked.be.