JALEZA CONSULTING: 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.
JALEZA CONSULTING
Largest movements
- Tangible fixed assets +€67,651
up €67,651 (+32.7%), from €206,715 to €274,366
of which Furniture and vehicles: +€79,156
- Cash -€20,954
down €20,954 (-30.5%), from €68,706 to €47,751
mainly Contributions, distributions and other (-€121,000) and Investment in fixed assets (net) (-€103,370)
- Current investments +€10,000
up €10,000 (+6.3%), from €160,000 to €170,000
- Receivables within one year +€6,466
up €6,466 (+97.7%), from €6,617 to €13,084
of which Trade receivables: +€12,005
- Debts after one year +€34,836
up €34,836 (+17.1%), from €203,747 to €238,583
- Profit (loss) carried forward +€34,715
up €34,715 (+35.5%), from €97,683 to €132,399
- Accrued charges and deferred income -€30,000
down €30,000 (-50.0%), from €60,000 to €30,000
- Current portion of long-term debt +€13,779
up €13,779 (+147%), from €9,383 to €23,163
- Tax, wage and social debts +€12,552
up €12,552 (+53.8%), from €23,352 to €35,904
of which Taxes: +€14,017
- Gross operating margin +€74,379
up €74,379 (+41.3%), from €180,238 to €254,617
- Depreciation +€24,024
up €24,024 (+205%), from €11,695 to €35,719
- Taxes +€13,225
up €13,225 (+35.7%), from €37,037 to €50,262
- Other operating charges +€5,684
up €5,684 (+272%), from €2,087 to €7,771
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 | €444,365 | €511,530 | +€67,165 | +15.1% |
| Fixed assets | 21/28 | €207,215 | €274,866 | +€67,651 | +32.6% |
| Tangible fixed assets | 22/27 | €206,715 | €274,366 | +€67,651 | +32.7% |
| Land and buildings | 22 | €206,076 | €195,071 | -€11,005 | -5.3% |
| Plant, machinery and equipment | 23 | €638 | €138 | -€500 | -78.3% |
| Furniture and vehicles | 24 | - | €79,156 | +€79,156 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €237,150 | €236,665 | -€486 | -0.2% |
| Amounts receivable within one year | 40/41 | €6,617 | €13,084 | +€6,466 | +97.7% |
| Trade receivables | 40 | €1,064 | €13,069 | +€12,005 | +1,128% |
| Other amounts receivable | 41 | €5,553 | €15 | -€5,538 | -99.7% |
| Current investments | 50/53 | €160,000 | €170,000 | +€10,000 | +6.3% |
| Cash at bank and in hand | 54/58 | €68,706 | €47,751 | -€20,954 | -30.5% |
| Deferred charges and accrued income | 490/1 | €1,827 | €5,830 | +€4,003 | +219% |
| Total equity and liabilities | 10/49 | €444,365 | €511,530 | +€67,165 | +15.1% |
| Equity | 10/15 | €97,783 | €132,499 | +€34,715 | +35.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,683 | €132,399 | +€34,715 | +35.5% |
| Amounts payable | 17/49 | €346,582 | €379,032 | +€32,450 | +9.4% |
| Amounts payable after more than one year | 17 | €203,747 | €238,583 | +€34,836 | +17.1% |
| Financial debts | 170/4 | €203,747 | €238,583 | +€34,836 | +17.1% |
| Amounts payable within one year | 42/48 | €82,835 | €110,449 | +€27,614 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €9,383 | €23,163 | +€13,779 | +147% |
| Trade debts | 44 | €99 | €1,382 | +€1,283 | +1,292% |
| Suppliers | 440/4 | €99 | €1,382 | +€1,283 | +1,292% |
| Taxes, remuneration and social security | 45 | €23,352 | €35,904 | +€12,552 | +53.8% |
| Taxes | 450/3 | €19,000 | €33,017 | +€14,017 | +73.8% |
| Remuneration and social security | 454/9 | €4,352 | €2,887 | -€1,465 | -33.7% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,695 | €35,719 | +€24,024 | +205% |
| Other operating charges | 640/8 | €2,087 | €7,771 | +€5,684 | +272% |
| Gross operating margin | 9900 | €180,238 | €254,617 | +€74,379 | +41.3% |
| Operating profit (loss) | 9901 | €166,456 | €211,127 | +€44,671 | +26.8% |
| Financial income | 75/76B | €5,313 | €3,315 | -€1,998 | -37.6% |
| Recurring financial income | 75 | €5,313 | €3,315 | -€1,998 | -37.6% |
| Financial charges | 65/66B | €7,771 | €8,465 | +€694 | +8.9% |
| Recurring financial charges | 65 | €7,771 | €8,465 | +€694 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €163,998 | €205,977 | +€41,979 | +25.6% |
| Income taxes | 67/77 | €37,037 | €50,262 | +€13,225 | +35.7% |
| Profit (loss) for the period | 9904 | €126,962 | €155,715 | +€28,753 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €126,962 | €155,715 | +€28,753 | +22.6% |
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.