JaliLL-N: 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.
JaliLL-N
Largest movements
- Receivables within one year +€36,469
up €36,469 (+20.1%), from €181,560 to €218,029
of which Other amounts receivable: +€36,709
- Tangible fixed assets -€17,055
down €17,055 (-26.7%), from €63,787 to €46,732
of which Other tangible fixed assets: -€8,858
- Debts after one year -€70,000
down €70,000 (-34.1%), from €205,000 to €135,000
- Other debts +€58,516
up €58,516 (+715%), from €8,182 to €66,698
- Reserves +€49,248
up €49,248 (+42.3%), from €116,404 to €165,652
of which Distributable reserves: +€49,248
- Current portion of long-term debt -€10,000
down €10,000 (-12.5%), from €80,000 to €70,000
- Tax, wage and social debts -€9,785
down €9,785 (-83.4%), from €11,726 to €1,941
of which Taxes: -€8,285
- Purchases and services +€346,151
new in 2025: €346,151
- Turnover +€120,000
new in 2025: €120,000
- Gross operating margin +€9,428
up €9,428 (+11.5%), from €82,085 to €91,512
- Depreciation -€7,982
down €7,982 (-31.9%), from €25,036 to €17,055
- Taxes +€5,026
up €5,026 (+27.4%), from €18,363 to €23,390
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 | €713,253 | €731,564 | +€18,311 | +2.6% |
| Fixed assets | 21/28 | €527,287 | €510,232 | -€17,055 | -3.2% |
| Tangible fixed assets | 22/27 | €63,787 | €46,732 | -€17,055 | -26.7% |
| Plant, machinery and equipment | 23 | €8,138 | €1,097 | -€7,042 | -86.5% |
| Furniture and vehicles | 24 | €5,283 | €4,128 | -€1,155 | -21.9% |
| Other tangible fixed assets | 26 | €50,365 | €41,507 | -€8,858 | -17.6% |
| Financial fixed assets | 28 | €463,500 | €463,500 | = | 0.0% |
| Current assets | 29/58 | €185,967 | €221,332 | +€35,366 | +19.0% |
| Amounts receivable within one year | 40/41 | €181,560 | €218,029 | +€36,469 | +20.1% |
| Trade receivables | 40 | €240 | €0 | -€240 | -100% |
| Other amounts receivable | 41 | €181,320 | €218,029 | +€36,709 | +20.2% |
| Cash at bank and in hand | 54/58 | €4,407 | €3,304 | -€1,103 | -25.0% |
| Total equity and liabilities | 10/49 | €713,253 | €731,564 | +€18,311 | +2.6% |
| Equity | 10/15 | €327,407 | €376,655 | +€49,248 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €116,404 | €165,652 | +€49,248 | +42.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €114,544 | €163,792 | +€49,248 | +43.0% |
| Profit (loss) carried forward | 14 | €198,603 | €198,603 | = | 0.0% |
| Amounts payable | 17/49 | €385,846 | €354,909 | -€30,937 | -8.0% |
| Amounts payable after more than one year | 17 | €205,000 | €135,000 | -€70,000 | -34.1% |
| Financial debts | 170/4 | €205,000 | €135,000 | -€70,000 | -34.1% |
| Amounts payable within one year | 42/48 | €180,846 | €219,909 | +€39,063 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €70,000 | -€10,000 | -12.5% |
| Trade debts | 44 | €80,938 | €81,271 | +€332 | +0.4% |
| Suppliers | 440/4 | €80,938 | €81,271 | +€332 | +0.4% |
| Taxes, remuneration and social security | 45 | €11,726 | €1,941 | -€9,785 | -83.4% |
| Taxes | 450/3 | €9,096 | €811 | -€8,285 | -91.1% |
| Remuneration and social security | 454/9 | €2,630 | €1,130 | -€1,500 | -57.0% |
| Other amounts payable | 47/48 | €8,182 | €66,698 | +€58,516 | +715% |
| Turnover | 70 | - | €120,000 | +€120,000 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €346,151 | +€346,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,036 | €17,055 | -€7,982 | -31.9% |
| Other operating charges | 640/8 | €1,217 | €487 | -€730 | -60.0% |
| Gross operating margin | 9900 | €82,085 | €91,512 | +€9,428 | +11.5% |
| Operating profit (loss) | 9901 | €55,831 | €73,970 | +€18,139 | +32.5% |
| Financial income | 75/76B | - | €549 | +€549 | |
| Recurring financial income | 75 | - | €549 | +€549 | |
| Financial charges | 65/66B | €1,785 | €1,882 | +€97 | +5.4% |
| Recurring financial charges | 65 | €1,785 | €1,882 | +€97 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €54,046 | €72,638 | +€18,591 | +34.4% |
| Income taxes | 67/77 | €18,363 | €23,390 | +€5,026 | +27.4% |
| Profit (loss) for the period | 9904 | €35,683 | €49,248 | +€13,565 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,683 | €49,248 | +€13,565 | +38.0% |
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 31 October 2026 via checked.be.