JALIBRI: 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.
JALIBRI
Largest movements
- Tangible fixed assets -€33,055
down €33,055 (-7.4%), from €447,635 to €414,580
of which Land and buildings: -€27,046
- Cash +€5,205
up €5,205 (+103%), from €5,059 to €10,263
mainly Depreciation (+€36,914) and Receivables within one year (+€2,662)
- Debts after one year -€31,598
down €31,598 (-8.2%), from €387,664 to €356,066
- Financial charges -€2,028
down €2,028 (-23.9%), from €8,495 to €6,467
- Gross operating margin -€1,295
down €1,295 (-2.8%), from €46,234 to €44,939
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 | €461,841 | €427,029 | -€34,812 | -7.5% |
| Fixed assets | 21/28 | €452,865 | €415,951 | -€36,914 | -8.2% |
| Intangible fixed assets | 21 | €5,230 | €1,371 | -€3,859 | -73.8% |
| Tangible fixed assets | 22/27 | €447,635 | €414,580 | -€33,055 | -7.4% |
| Land and buildings | 22 | €436,389 | €409,343 | -€27,046 | -6.2% |
| Furniture and vehicles | 24 | €11,246 | €5,237 | -€6,009 | -53.4% |
| Current assets | 29/58 | €8,976 | €11,078 | +€2,102 | +23.4% |
| Amounts receivable within one year | 40/41 | €2,662 | - | -€2,662 | |
| Trade receivables | 40 | €2,662 | - | -€2,662 | |
| Cash at bank and in hand | 54/58 | €5,059 | €10,263 | +€5,205 | +103% |
| Deferred charges and accrued income | 490/1 | €1,255 | €814 | -€441 | -35.1% |
| Total equity and liabilities | 10/49 | €461,841 | €427,029 | -€34,812 | -7.5% |
| Equity | 10/15 | -€35,385 | -€35,882 | -€497 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €277 | €277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €277 | €277 | = | 0.0% |
| Reserves not available under the articles | 1311 | €277 | €277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,862 | -€42,359 | -€497 | -1.2% |
| Amounts payable | 17/49 | €497,226 | €462,911 | -€34,315 | -6.9% |
| Amounts payable after more than one year | 17 | €387,664 | €356,066 | -€31,598 | -8.2% |
| Financial debts | 170/4 | €387,664 | €356,066 | -€31,598 | -8.2% |
| Amounts payable within one year | 42/48 | €109,562 | €106,845 | -€2,717 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €34,230 | €31,598 | -€2,632 | -7.7% |
| Taxes, remuneration and social security | 45 | €1,710 | €1,625 | -€85 | -4.9% |
| Taxes | 450/3 | €1,710 | €1,625 | -€85 | -4.9% |
| Other amounts payable | 47/48 | €73,622 | €73,622 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,214 | €36,914 | -€300 | -0.8% |
| Other operating charges | 640/8 | €2,245 | €1,818 | -€426 | -19.0% |
| Gross operating margin | 9900 | €46,234 | €44,939 | -€1,295 | -2.8% |
| Operating profit (loss) | 9901 | €6,776 | €6,207 | -€569 | -8.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -72.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -72.6% |
| Financial charges | 65/66B | €8,495 | €6,467 | -€2,028 | -23.9% |
| Recurring financial charges | 65 | €8,495 | €6,467 | -€2,028 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,718 | -€259 | +€1,459 | +84.9% |
| Income taxes | 67/77 | €240 | €238 | -€2 | -1.0% |
| Profit (loss) for the period | 9904 | -€1,958 | -€497 | +€1,461 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,958 | -€497 | +€1,461 | +74.6% |
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 17 October 2026 via checked.be.