JALIEMO: 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.
JALIEMO
Largest movements
- Tangible fixed assets -€57,125
down €57,125 (-21.9%), from €260,700 to €203,575
of which Leasing and similar rights: -€42,986
- Receivables within one year -€8,776
down €8,776 (-90.8%), from €9,662 to €886
of which Trade receivables: -€5,882
- Cash +€6,610
up €6,610 (+12.0%), from €55,275 to €61,885
mainly Depreciation (+€69,804) and Receivables within one year (+€8,776)
- Deferred charges and accrued income +€3,982
up €3,982 (+128.8%), from €3,092 to €7,074
- Debts after one year -€32,879
down €32,879 (-67.4%), from €48,809 to €15,930
- Profit (loss) carried forward -€18,177
down €18,177 (-14.8%), from -€122,522 to -€140,699
- Current portion of long-term debt -€7,491
down €7,491 (-18.6%), from €40,370 to €32,879
- Trade debts +€6,727
up €6,727 (+116.7%), from €5,766 to €12,493
- Other debts -€4,876
down €4,876 (-1.9%), from €258,202 to €253,327
- Financial charges -€1,321
down €1,321 (-33.2%), from €3,977 to €2,656
- Gross operating margin +€1,138
up €1,138 (+1.8%), from €62,573 to €63,710
- Depreciation +€783
up €783 (+1.1%), from €69,022 to €69,804
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 | €333,412 | €278,185 | -€55,228 | -16.6% |
| Fixed assets | 21/28 | €261,100 | €203,975 | -€57,125 | -21.9% |
| Tangible fixed assets | 22/27 | €260,700 | €203,575 | -€57,125 | -21.9% |
| Land and buildings | 22 | €33,377 | €28,051 | -€5,326 | -16.0% |
| Plant, machinery and equipment | 23 | €0 | €9,431 | +€9,431 | |
| Furniture and vehicles | 24 | €27,900 | €9,656 | -€18,244 | -65.4% |
| Leasing and similar rights | 25 | €199,423 | €156,437 | -€42,986 | -21.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €72,312 | €74,209 | +€1,897 | +2.6% |
| Stocks and contracts in progress | 3 | €4,284 | €4,365 | +€81 | +1.9% |
| Stocks | 30/36 | €4,284 | €4,365 | +€81 | +1.9% |
| Amounts receivable within one year | 40/41 | €9,662 | €886 | -€8,776 | -90.8% |
| Trade receivables | 40 | €6,668 | €787 | -€5,882 | -88.2% |
| Other amounts receivable | 41 | €2,994 | €99 | -€2,894 | -96.7% |
| Cash at bank and in hand | 54/58 | €55,275 | €61,885 | +€6,610 | +12.0% |
| Deferred charges and accrued income | 490/1 | €3,092 | €7,074 | +€3,982 | +128.8% |
| Total equity and liabilities | 10/49 | €333,412 | €278,185 | -€55,228 | -16.6% |
| Equity | 10/15 | -€24,930 | -€43,107 | -€18,177 | -72.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €79,000 | €79,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €79,000 | €79,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,522 | -€140,699 | -€18,177 | -14.8% |
| Amounts payable | 17/49 | €358,342 | €321,291 | -€37,051 | -10.3% |
| Amounts payable after more than one year | 17 | €48,809 | €15,930 | -€32,879 | -67.4% |
| Financial debts | 170/4 | €48,809 | €15,930 | -€32,879 | -67.4% |
| Amounts payable within one year | 42/48 | €308,562 | €302,054 | -€6,508 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €40,370 | €32,879 | -€7,491 | -18.6% |
| Trade debts | 44 | €5,766 | €12,493 | +€6,727 | +116.7% |
| Suppliers | 440/4 | €5,766 | €12,493 | +€6,727 | +116.7% |
| Taxes, remuneration and social security | 45 | €4,224 | €3,355 | -€869 | -20.6% |
| Taxes | 450/3 | €4,224 | €3,355 | -€869 | -20.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €258,202 | €253,327 | -€4,876 | -1.9% |
| Accrued charges and deferred income | 492/3 | €971 | €3,307 | +€2,336 | +240.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,022 | €69,804 | +€783 | +1.1% |
| Other operating charges | 640/8 | €9,095 | €9,677 | +€582 | +6.4% |
| Non-recurring operating charges | 66A | €2,023 | €0 | -€2,023 | -100.0% |
| Gross operating margin | 9900 | €62,573 | €63,710 | +€1,138 | +1.8% |
| Operating profit (loss) | 9901 | -€17,567 | -€15,771 | +€1,796 | +10.2% |
| Financial income | 75/76B | €357 | €447 | +€90 | +25.2% |
| Recurring financial income | 75 | €357 | €447 | +€90 | +25.2% |
| Financial charges | 65/66B | €3,977 | €2,656 | -€1,321 | -33.2% |
| Recurring financial charges | 65 | €3,977 | €2,656 | -€1,321 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,187 | -€17,980 | +€3,207 | +15.1% |
| Income taxes | 67/77 | €154 | €197 | +€43 | +27.9% |
| Profit (loss) for the period | 9904 | -€21,341 | -€18,177 | +€3,165 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,341 | -€18,177 | +€3,165 | +14.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.