JALICO: 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.
JALICO
Largest movements
- Cash -€6,763
down €6,763 (-65.0%), from €10,401 to €3,639
mainly Debts after one year (-€17,068) and Investment in fixed assets (net) (-€7,244)
- Tangible fixed assets -€2,229
down €2,229 (-1.7%), from €128,780 to €126,551
of which Plant, machinery and equipment: -€1,959
- Debts after one year -€17,068
down €17,068 (-3.1%), from €558,272 to €541,204
of which Financial debts: -€17,068
- Trade debts +€12,574
up €12,574 (+2813.1%), from €447 to €13,021
- Other debts -€4,640
down €4,640 (-31.4%), from €14,768 to €10,128
- Accrued charges and deferred income -€4,007
down €4,007 (-76.1%), from €5,265 to €1,258
- Profit (loss) carried forward +€3,249
up €3,249 (+0.7%), from -€474,088 to -€470,839
- Gross operating margin +€18,520
up €18,520 (+2659.9%), from €696 to €19,217
- Taxes -€13,404
down €13,404 (-98.8%), from €13,569 to €165
- Other operating charges -€973
down €973 (-69.3%), from €1,403 to €430
- Depreciation +€707
up €707 (+8.1%), from €8,765 to €9,473
- Financial charges -€578
down €578 (-8.9%), from €6,494 to €5,916
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 | €139,648 | €130,440 | -€9,208 | -6.6% |
| Fixed assets | 21/28 | €128,780 | €126,551 | -€2,229 | -1.7% |
| Tangible fixed assets | 22/27 | €128,780 | €126,551 | -€2,229 | -1.7% |
| Land and buildings | 22 | €125,141 | €124,944 | -€198 | -0.2% |
| Plant, machinery and equipment | 23 | €2,715 | €756 | -€1,959 | -72.2% |
| Furniture and vehicles | 24 | €923 | €852 | -€71 | -7.7% |
| Current assets | 29/58 | €10,868 | €3,889 | -€6,979 | -64.2% |
| Amounts receivable within one year | 40/41 | €250 | €250 | = | 0.0% |
| Trade receivables | 40 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,401 | €3,639 | -€6,763 | -65.0% |
| Deferred charges and accrued income | 490/1 | €217 | €0 | -€217 | -100.0% |
| Total equity and liabilities | 10/49 | €139,648 | €130,440 | -€9,208 | -6.6% |
| Equity | 10/15 | -€455,488 | -€452,239 | +€3,249 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€474,088 | -€470,839 | +€3,249 | +0.7% |
| Amounts payable | 17/49 | €595,136 | €582,679 | -€12,457 | -2.1% |
| Amounts payable after more than one year | 17 | €558,272 | €541,204 | -€17,068 | -3.1% |
| Financial debts | 170/4 | €128,171 | €111,103 | -€17,068 | -13.3% |
| Other amounts payable | 178/9 | €430,101 | €430,101 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,599 | €40,218 | +€8,618 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €16,384 | €17,068 | +€684 | +4.2% |
| Trade debts | 44 | €447 | €13,021 | +€12,574 | +2813.1% |
| Suppliers | 440/4 | €447 | €13,021 | +€12,574 | +2813.1% |
| Other amounts payable | 47/48 | €14,768 | €10,128 | -€4,640 | -31.4% |
| Accrued charges and deferred income | 492/3 | €5,265 | €1,258 | -€4,007 | -76.1% |
| Non-recurring operating income | 76A | €349 | €0 | -€349 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,765 | €9,473 | +€707 | +8.1% |
| Other operating charges | 640/8 | €1,403 | €430 | -€973 | -69.3% |
| Non-recurring operating charges | 66A | €841 | €0 | -€841 | -100.0% |
| Gross operating margin | 9900 | €696 | €19,217 | +€18,520 | +2659.9% |
| Operating profit (loss) | 9901 | -€10,312 | €9,314 | +€19,626 | |
| Financial income | 75/76B | €0 | €16 | +€16 | |
| Recurring financial income | 75 | €0 | €16 | +€16 | |
| Financial charges | 65/66B | €6,494 | €5,916 | -€578 | -8.9% |
| Recurring financial charges | 65 | €6,494 | €5,916 | -€578 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,806 | €3,414 | +€20,220 | |
| Income taxes | 67/77 | €13,569 | €165 | -€13,404 | -98.8% |
| Profit (loss) for the period | 9904 | -€30,375 | €3,249 | +€33,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,375 | €3,249 | +€33,624 |
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 11 October 2026 via checked.be.