JALICYST: 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.
JALICYST
Largest movements
- Receivables within one year +€24,551
up €24,551 (+663%), from €3,702 to €28,253
of which Trade receivables: +€20,160
- Tangible fixed assets -€14,233
down €14,233 (-42.4%), from €33,589 to €19,355
of which Plant, machinery and equipment: -€9,407
- Cash -€3,966
down €3,966 (-45.5%), from €8,721 to €4,756
mainly Receivables within one year (-€24,551) and Other debts (-€14,439)
- Stocks and contracts +€2,096
up €2,096 (+73.4%), from €2,854 to €4,950
- Trade debts +€18,141
up €18,141 (+202%), from €8,976 to €27,117
of which Suppliers: +€10,449
- Other debts -€14,439
down €14,439 (-69.3%), from €20,845 to €6,406
- Tax, wage and social debts +€5,605
up €5,605 (+61.9%), from €9,058 to €14,663
of which Taxes: +€3,407
- Accrued charges and deferred income -€1,628
down €1,628 (-90.2%), from €1,805 to €177
- Reserves +€1,114
up €1,114 (+6.7%), from €16,623 to €17,736
- Staff costs +€9,878
new in 2024: €9,878
- Taxes -€3,810
down €3,810 (-80.4%), from €4,741 to €931
- Gross operating margin -€3,762
down €3,762 (-10.5%), from €35,742 to €31,980
- Depreciation +€2,284
up €2,284 (+15.9%), from €14,326 to €16,610
- Other operating charges +€886
up €886 (+142%), from €625 to €1,511
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,807 | €66,600 | +€8,793 | +15.2% |
| Fixed assets | 21/28 | €39,155 | €25,421 | -€13,733 | -35.1% |
| Tangible fixed assets | 22/27 | €33,589 | €19,355 | -€14,233 | -42.4% |
| Land and buildings | 22 | €7,387 | €4,518 | -€2,869 | -38.8% |
| Plant, machinery and equipment | 23 | €18,265 | €8,858 | -€9,407 | -51.5% |
| Furniture and vehicles | 24 | €7,937 | €5,979 | -€1,958 | -24.7% |
| Financial fixed assets | 28 | €5,566 | €6,066 | +€500 | +9.0% |
| Current assets | 29/58 | €18,652 | €41,179 | +€22,527 | +121% |
| Stocks and contracts in progress | 3 | €2,854 | €4,950 | +€2,096 | +73.4% |
| Stocks | 30/36 | €2,854 | €4,950 | +€2,096 | +73.4% |
| Amounts receivable within one year | 40/41 | €3,702 | €28,253 | +€24,551 | +663% |
| Trade receivables | 40 | €3,617 | €23,777 | +€20,160 | +557% |
| Other amounts receivable | 41 | €85 | €4,475 | +€4,390 | +5,165% |
| Cash at bank and in hand | 54/58 | €8,721 | €4,756 | -€3,966 | -45.5% |
| Deferred charges and accrued income | 490/1 | €3,374 | €3,220 | -€154 | -4.6% |
| Total equity and liabilities | 10/49 | €57,807 | €66,600 | +€8,793 | +15.2% |
| Equity | 10/15 | €17,123 | €18,236 | +€1,114 | +6.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €16,623 | €17,736 | +€1,114 | +6.7% |
| Distributable reserves | 133 | €16,623 | €17,736 | +€1,114 | +6.7% |
| Amounts payable | 17/49 | €40,684 | €48,364 | +€7,680 | +18.9% |
| Amounts payable within one year | 42/48 | €38,879 | €48,187 | +€9,308 | +23.9% |
| Trade debts | 44 | €8,976 | €27,117 | +€18,141 | +202% |
| Suppliers | 440/4 | €8,976 | €19,425 | +€10,449 | +116% |
| Bills of exchange payable | 441 | - | €7,692 | +€7,692 | |
| Taxes, remuneration and social security | 45 | €9,058 | €14,663 | +€5,605 | +61.9% |
| Taxes | 450/3 | €9,058 | €12,465 | +€3,407 | +37.6% |
| Remuneration and social security | 454/9 | - | €2,199 | +€2,199 | |
| Other amounts payable | 47/48 | €20,845 | €6,406 | -€14,439 | -69.3% |
| Accrued charges and deferred income | 492/3 | €1,805 | €177 | -€1,628 | -90.2% |
| Remuneration, social security and pensions | 62 | - | €9,878 | +€9,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,326 | €16,610 | +€2,284 | +15.9% |
| Other operating charges | 640/8 | €625 | €1,511 | +€886 | +142% |
| Gross operating margin | 9900 | €35,742 | €31,980 | -€3,762 | -10.5% |
| Operating profit (loss) | 9901 | €20,791 | €3,981 | -€16,809 | -80.9% |
| Financial income | 75/76B | €15 | €172 | +€157 | +1,042% |
| Recurring financial income | 75 | €15 | €172 | +€157 | +1,042% |
| Financial charges | 65/66B | €2,828 | €2,108 | -€720 | -25.5% |
| Recurring financial charges | 65 | €2,828 | €2,108 | -€720 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €17,978 | €2,045 | -€15,933 | -88.6% |
| Income taxes | 67/77 | €4,741 | €931 | -€3,810 | -80.4% |
| Profit (loss) for the period | 9904 | €13,237 | €1,114 | -€12,123 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,237 | €1,114 | -€12,123 | -91.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.