JaliaC: 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.
JaliaC
Largest movements
- Cash -€39,195
down €39,195 (-47.0%), from €83,401 to €44,206
mainly Net result for the year (-€33,937) and Debts after one year (-€22,487)
- Tangible fixed assets -€15,679
down €15,679 (-8.3%), from €189,212 to €173,533
of which Land and buildings: -€8,817
- Profit (loss) carried forward -€33,937
down €33,937 (-30.5%), from €111,223 to €77,286
- Debts after one year -€22,487
down €22,487 (-23.9%), from €94,132 to €71,645
- Gross operating margin +€6,536
up €6,536 (+25.0%), from -€26,181 to -€19,645
- Financial income +€5,902
up €5,902 (+930.7%), from €634 to €6,536
- Depreciation -€1,102
down €1,102 (-6.6%), from €16,781 to €15,679
- Financial charges -€288
down €288 (-12.7%), from €2,258 to €1,970
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 | €476,575 | €421,400 | -€55,175 | -11.6% |
| Fixed assets | 21/28 | €189,327 | €173,648 | -€15,679 | -8.3% |
| Tangible fixed assets | 22/27 | €189,212 | €173,533 | -€15,679 | -8.3% |
| Land and buildings | 22 | €179,206 | €170,389 | -€8,817 | -4.9% |
| Plant, machinery and equipment | 23 | €564 | €78 | -€486 | -86.2% |
| Furniture and vehicles | 24 | €999 | €128 | -€871 | -87.2% |
| Other tangible fixed assets | 26 | €8,443 | €2,938 | -€5,505 | -65.2% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €287,248 | €247,752 | -€39,496 | -13.7% |
| Amounts receivable within one year | 40/41 | €1,237 | €727 | -€510 | -41.2% |
| Trade receivables | 40 | €88 | €706 | +€618 | +700.5% |
| Other amounts receivable | 41 | €1,149 | €21 | -€1,128 | -98.2% |
| Current investments | 50/53 | €200,000 | €200,150 | +€150 | +0.1% |
| Cash at bank and in hand | 54/58 | €83,401 | €44,206 | -€39,195 | -47.0% |
| Deferred charges and accrued income | 490/1 | €2,610 | €2,669 | +€59 | +2.3% |
| Total equity and liabilities | 10/49 | €476,575 | €421,400 | -€55,175 | -11.6% |
| Equity | 10/15 | €349,953 | €316,016 | -€33,937 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €232,530 | €232,530 | = | 0.0% |
| Distributable reserves | 133 | €232,530 | €232,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,223 | €77,286 | -€33,937 | -30.5% |
| Amounts payable | 17/49 | €126,622 | €105,384 | -€21,239 | -16.8% |
| Amounts payable after more than one year | 17 | €94,132 | €71,645 | -€22,487 | -23.9% |
| Financial debts | 170/4 | €94,132 | €71,645 | -€22,487 | -23.9% |
| Amounts payable within one year | 42/48 | €31,291 | €32,499 | +€1,207 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €22,130 | €22,487 | +€357 | +1.6% |
| Trade debts | 44 | €1,009 | €207 | -€802 | -79.5% |
| Suppliers | 440/4 | €1,009 | €207 | -€802 | -79.5% |
| Advances received on contracts in progress | 46 | €530 | €460 | -€70 | -13.2% |
| Taxes, remuneration and social security | 45 | €255 | €271 | +€16 | +6.2% |
| Taxes | 450/3 | €255 | €271 | +€16 | +6.2% |
| Other amounts payable | 47/48 | €7,368 | €9,074 | +€1,707 | +23.2% |
| Accrued charges and deferred income | 492/3 | €1,199 | €1,240 | +€41 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,781 | €15,679 | -€1,102 | -6.6% |
| Other operating charges | 640/8 | €2,446 | €2,679 | +€233 | +9.5% |
| Gross operating margin | 9900 | -€26,181 | -€19,645 | +€6,536 | +25.0% |
| Operating profit (loss) | 9901 | -€45,408 | -€38,003 | +€7,405 | +16.3% |
| Financial income | 75/76B | €634 | €6,536 | +€5,902 | +930.7% |
| Recurring financial income | 75 | €634 | €6,536 | +€5,902 | +930.7% |
| Financial charges | 65/66B | €2,258 | €1,970 | -€288 | -12.7% |
| Recurring financial charges | 65 | €2,258 | €1,970 | -€288 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€47,032 | -€33,437 | +€13,595 | +28.9% |
| Income taxes | 67/77 | €447 | €499 | +€52 | +11.7% |
| Profit (loss) for the period | 9904 | -€47,479 | -€33,937 | +€13,542 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,479 | -€33,937 | +€13,542 | +28.5% |
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.