JALI: 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.
JALI
Largest movements
- Cash +€76,546
up €76,546 (+81.4%), from €93,980 to €170,526
mainly Net result for the year (+€104,640) and Depreciation (+€5,407)
- Financial fixed assets +€20,124
up €20,124 (+128.9%), from €15,617 to €35,741
- Tangible fixed assets +€13,496
up €13,496 (+70.2%), from €19,226 to €32,721
of which Other tangible fixed assets: +€11,580
- Reserves +€104,640
up €104,640 (+108.9%), from €96,062 to €200,702
- Tax, wage and social debts +€4,175
up €4,175 (+14.4%), from €28,944 to €33,119
- Gross operating margin +€14,665
up €14,665 (+11.5%), from €127,500 to €142,165
- Taxes +€4,359
up €4,359 (+16.5%), from €26,481 to €30,839
- Depreciation +€2,749
up €2,749 (+103.4%), from €2,658 to €5,407
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 | €131,160 | €238,989 | +€107,829 | +82.2% |
| Fixed assets | 21/28 | €34,843 | €68,463 | +€33,620 | +96.5% |
| Tangible fixed assets | 22/27 | €19,226 | €32,721 | +€13,496 | +70.2% |
| Plant, machinery and equipment | 23 | €977 | €1,349 | +€372 | +38.0% |
| Furniture and vehicles | 24 | €18,248 | €19,793 | +€1,544 | +8.5% |
| Other tangible fixed assets | 26 | - | €11,580 | +€11,580 | |
| Financial fixed assets | 28 | €15,617 | €35,741 | +€20,124 | +128.9% |
| Current assets | 29/58 | €96,317 | €170,526 | +€74,209 | +77.0% |
| Amounts receivable within one year | 40/41 | €2,337 | - | -€2,337 | |
| Trade receivables | 40 | €2,337 | - | -€2,337 | |
| Cash at bank and in hand | 54/58 | €93,980 | €170,526 | +€76,546 | +81.4% |
| Total equity and liabilities | 10/49 | €131,160 | €238,989 | +€107,829 | +82.2% |
| Equity | 10/15 | €101,062 | €205,702 | +€104,640 | +103.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,062 | €200,702 | +€104,640 | +108.9% |
| Distributable reserves | 133 | €96,062 | €200,702 | +€104,640 | +108.9% |
| Amounts payable | 17/49 | €30,098 | €33,287 | +€3,189 | +10.6% |
| Amounts payable within one year | 42/48 | €30,098 | €33,287 | +€3,189 | +10.6% |
| Trade debts | 44 | €1,154 | €132 | -€1,022 | -88.6% |
| Suppliers | 440/4 | €1,154 | €132 | -€1,022 | -88.6% |
| Taxes, remuneration and social security | 45 | €28,944 | €33,119 | +€4,175 | +14.4% |
| Taxes | 450/3 | €28,944 | €33,119 | +€4,175 | +14.4% |
| Other amounts payable | 47/48 | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,658 | €5,407 | +€2,749 | +103.4% |
| Other operating charges | 640/8 | €957 | €701 | -€256 | -26.8% |
| Gross operating margin | 9900 | €127,500 | €142,165 | +€14,665 | +11.5% |
| Operating profit (loss) | 9901 | €123,885 | €136,057 | +€12,172 | +9.8% |
| Financial income | 75/76B | €130 | €736 | +€606 | +465.4% |
| Recurring financial income | 75 | €130 | €736 | +€606 | +465.4% |
| Financial charges | 65/66B | €1,472 | €1,314 | -€159 | -10.8% |
| Recurring financial charges | 65 | €1,472 | €1,314 | -€159 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €122,543 | €135,479 | +€12,937 | +10.6% |
| Income taxes | 67/77 | €26,481 | €30,839 | +€4,359 | +16.5% |
| Profit (loss) for the period | 9904 | €96,062 | €104,640 | +€8,578 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,062 | €104,640 | +€8,578 | +8.9% |
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 10 October 2026 via checked.be.