Jaliem: 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.
Jaliem
Largest movements
- Receivables within one year +€4,305
up €4,305 (+2.9%), from €148,616 to €152,921
of which Other amounts receivable: +€3,865
- Tangible fixed assets +€3,582
new in 2025: €3,582
- Cash -€2,753
down €2,753 (-87.6%), from €3,145 to €391
mainly Trade debts (-€11,431) and Receivables within one year (-€4,305)
- Trade debts -€11,431
down €11,431 (-93.5%), from €12,230 to €800
- Profit (loss) carried forward +€7,635
up €7,635 (+7.2%), from -€105,980 to -€98,345
- Other debts +€5,412
up €5,412 (+4.2%), from €128,317 to €133,729
- Tax, wage and social debts +€3,517
up €3,517 (+42.6%), from €8,259 to €11,775
- Gross operating margin -€8,530
down €8,530 (-50.7%), from €16,840 to €8,310
- Financial charges +€2,277
up €2,277 (+1072.6%), from €212 to €2,490
- Taxes -€1,971
down €1,971 (-30.1%), from €6,545 to €4,574
- Financial income -€404
down €404 (-5.4%), from €7,507 to €7,104
- Depreciation +€207
new in 2025: €207
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 | €151,760 | €156,894 | +€5,133 | +3.4% |
| Fixed assets | 21/28 | - | €3,582 | +€3,582 | |
| Tangible fixed assets | 22/27 | - | €3,582 | +€3,582 | |
| Furniture and vehicles | 24 | - | €3,582 | +€3,582 | |
| Current assets | 29/58 | €151,760 | €153,312 | +€1,551 | +1.0% |
| Amounts receivable within one year | 40/41 | €148,616 | €152,921 | +€4,305 | +2.9% |
| Trade receivables | 40 | €19,465 | €19,905 | +€440 | +2.3% |
| Other amounts receivable | 41 | €129,151 | €133,016 | +€3,865 | +3.0% |
| Cash at bank and in hand | 54/58 | €3,145 | €391 | -€2,753 | -87.6% |
| Total equity and liabilities | 10/49 | €151,760 | €156,894 | +€5,133 | +3.4% |
| Equity | 10/15 | -€99,545 | -€91,910 | +€7,635 | +7.7% |
| Contributions | 10/11 | €6,435 | €6,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,980 | -€98,345 | +€7,635 | +7.2% |
| Amounts payable | 17/49 | €251,306 | €248,804 | -€2,502 | -1.0% |
| Amounts payable after more than one year | 17 | €102,500 | €102,500 | = | 0.0% |
| Trade debts | 175 | €102,500 | €102,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €148,806 | €146,304 | -€2,502 | -1.7% |
| Trade debts | 44 | €12,230 | €800 | -€11,431 | -93.5% |
| Suppliers | 440/4 | €12,230 | €800 | -€11,431 | -93.5% |
| Taxes, remuneration and social security | 45 | €8,259 | €11,775 | +€3,517 | +42.6% |
| Taxes | 450/3 | €8,259 | €11,775 | +€3,517 | +42.6% |
| Other amounts payable | 47/48 | €128,317 | €133,729 | +€5,412 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €207 | +€207 | |
| Other operating charges | 640/8 | €324 | €507 | +€183 | +56.6% |
| Gross operating margin | 9900 | €16,840 | €8,310 | -€8,530 | -50.7% |
| Operating profit (loss) | 9901 | €16,516 | €7,595 | -€8,920 | -54.0% |
| Financial income | 75/76B | €7,507 | €7,104 | -€404 | -5.4% |
| Recurring financial income | 75 | €7,507 | €7,104 | -€404 | -5.4% |
| Financial charges | 65/66B | €212 | €2,490 | +€2,277 | +1072.6% |
| Recurring financial charges | 65 | €212 | €2,490 | +€2,277 | +1072.6% |
| Profit (loss) for the period before taxes | 9903 | €23,811 | €12,209 | -€11,602 | -48.7% |
| Income taxes | 67/77 | €6,545 | €4,574 | -€1,971 | -30.1% |
| Profit (loss) for the period | 9904 | €17,266 | €7,635 | -€9,631 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,266 | €7,635 | -€9,631 | -55.8% |
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 30 September 2026 via checked.be.