JALICLER: 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.
JALICLER
Largest movements
- Tangible fixed assets -€208,336
down €208,336 (-20.9%), from €996,305 to €787,969
of which Land and buildings: -€207,502
- Cash +€136,967
up €136,967 (+12,656%), from €1,082 to €138,050
mainly Investment in fixed assets (net) (+€163,753) and Net result for the year (+€87,290)
- Profit (loss) carried forward +€87,290
up €87,290 (+56.8%), from -€153,670 to -€66,381
- Other debts -€55,272
down €55,272 (-26.1%), from €212,107 to €156,836
- Reserves -€51,327
down €51,327 (-100%), from €51,327 to €0
- Current portion of long-term debt -€31,748
down €31,748 (-100%), from €31,748 to €0
- Provisions -€21,560
down €21,560 (-100%), from €21,560 to €0
- Gross operating margin +€40,056
up €40,056 (+129%), from €30,944 to €71,000
- Depreciation -€6,231
down €6,231 (-12.0%), from €51,728 to €45,497
- Financial charges -€3,026
down €3,026 (-32.9%), from €9,206 to €6,180
- Other operating charges -€1,083
down €1,083 (-17.8%), from €6,089 to €5,006
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 | €1,001,201 | €935,191 | -€66,010 | -6.6% |
| Fixed assets | 21/28 | €997,244 | €787,994 | -€209,250 | -21.0% |
| Tangible fixed assets | 22/27 | €996,305 | €787,969 | -€208,336 | -20.9% |
| Land and buildings | 22 | €984,765 | €777,263 | -€207,502 | -21.1% |
| Furniture and vehicles | 24 | €11,288 | €10,488 | -€800 | -7.1% |
| Other tangible fixed assets | 26 | €252 | €218 | -€34 | -13.4% |
| Financial fixed assets | 28 | €939 | €25 | -€914 | -97.3% |
| Current assets | 29/58 | €3,956 | €147,197 | +€143,240 | +3,621% |
| Amounts receivable within one year | 40/41 | - | €7,302 | +€7,302 | |
| Trade receivables | 40 | - | €7,302 | +€7,302 | |
| Cash at bank and in hand | 54/58 | €1,082 | €138,050 | +€136,967 | +12,656% |
| Deferred charges and accrued income | 490/1 | €2,874 | €1,845 | -€1,029 | -35.8% |
| Total equity and liabilities | 10/49 | €1,001,201 | €935,191 | -€66,010 | -6.6% |
| Equity | 10/15 | €730,656 | €766,619 | +€35,963 | +4.9% |
| Contributions | 10/11 | €833,000 | €833,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €833,000 | +€833,000 | |
| Other | 1109/19 | - | €833,000 | +€833,000 | |
| Reserves | 13 | €51,327 | €0 | -€51,327 | -100% |
| Tax-exempt reserves | 132 | €51,327 | €0 | -€51,327 | -100% |
| Profit (loss) carried forward | 14 | -€153,670 | -€66,381 | +€87,290 | +56.8% |
| Provisions and deferred taxes | 16 | €21,560 | €0 | -€21,560 | -100% |
| Deferred taxes | 168 | €21,560 | €0 | -€21,560 | -100% |
| Amounts payable | 17/49 | €248,984 | €168,571 | -€80,413 | -32.3% |
| Amounts payable within one year | 42/48 | €248,034 | €166,578 | -€81,456 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €31,748 | €0 | -€31,748 | -100% |
| Trade debts | 44 | €2,340 | €7,774 | +€5,434 | +232% |
| Suppliers | 440/4 | €2,340 | €7,774 | +€5,434 | +232% |
| Taxes, remuneration and social security | 45 | €1,839 | €1,968 | +€129 | +7.0% |
| Taxes | 450/3 | €1,839 | €1,968 | +€129 | +7.0% |
| Other amounts payable | 47/48 | €212,107 | €156,836 | -€55,272 | -26.1% |
| Accrued charges and deferred income | 492/3 | €950 | €1,993 | +€1,043 | +110% |
| Non-recurring operating income | 76A | - | €48,672 | +€48,672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,728 | €45,497 | -€6,231 | -12.0% |
| Other operating charges | 640/8 | €6,089 | €5,006 | -€1,083 | -17.8% |
| Gross operating margin | 9900 | €30,944 | €71,000 | +€40,056 | +129% |
| Operating profit (loss) | 9901 | -€26,874 | €20,496 | +€47,369 | |
| Financial income | 75/76B | €136 | €147 | +€11 | +7.9% |
| Recurring financial income | 75 | €136 | €147 | +€11 | +7.9% |
| Financial charges | 65/66B | €9,206 | €6,180 | -€3,026 | -32.9% |
| Recurring financial charges | 65 | €9,206 | €6,180 | -€3,026 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€35,943 | €14,463 | +€50,406 | |
| Transfer from deferred taxes | 780 | €816 | €72,887 | +€72,071 | +8,837% |
| Income taxes | 67/77 | €85 | €60 | -€25 | -29.5% |
| Profit (loss) for the period | 9904 | -€35,213 | €87,290 | +€122,503 | |
| Transfer from tax-exempt reserves | 789 | €1,941 | €0 | -€1,941 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,271 | €87,290 | +€120,561 |
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 16 October 2026 via checked.be.