JALIMA: 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.
JALIMA
Largest movements
- Tangible fixed assets -€37,721
down €37,721 (-6.2%), from €611,542 to €573,821
- Other debts -€31,799
down €31,799 (-7.3%), from €433,534 to €401,736
- Debts after one year -€19,309
down €19,309 (-56.9%), from €33,952 to €14,643
- Profit (loss) carried forward +€15,497
up €15,497, from -€7,484 to €8,012
- Gross operating margin +€1,923
up €1,923 (+3.4%), from €56,504 to €58,426
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 | €624,032 | €588,492 | -€35,540 | -5.7% |
| Fixed assets | 21/28 | €611,542 | €573,821 | -€37,721 | -6.2% |
| Tangible fixed assets | 22/27 | €611,542 | €573,821 | -€37,721 | -6.2% |
| Land and buildings | 22 | €611,542 | €573,821 | -€37,721 | -6.2% |
| Current assets | 29/58 | €12,490 | €14,671 | +€2,181 | +17.5% |
| Amounts receivable within one year | 40/41 | €3,328 | €3,328 | = | 0.0% |
| Trade receivables | 40 | €3,328 | €3,328 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,163 | €11,344 | +€2,181 | +23.8% |
| Total equity and liabilities | 10/49 | €624,032 | €588,492 | -€35,540 | -5.7% |
| Equity | 10/15 | €154,973 | €170,470 | +€15,497 | +10.0% |
| Contributions | 10/11 | €159,891 | €159,891 | = | 0.0% |
| Capital | 10 | €159,891 | €159,891 | = | 0.0% |
| Issued capital | 100 | €159,891 | €159,891 | = | 0.0% |
| Reserves | 13 | €2,566 | €2,566 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,566 | €2,566 | = | 0.0% |
| Legal reserve | 130 | €2,566 | €2,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,484 | €8,012 | +€15,497 | |
| Amounts payable | 17/49 | €469,059 | €418,022 | -€51,036 | -10.9% |
| Amounts payable after more than one year | 17 | €33,952 | €14,643 | -€19,309 | -56.9% |
| Financial debts | 170/4 | €33,952 | €14,643 | -€19,309 | -56.9% |
| Amounts payable within one year | 42/48 | €435,107 | €403,379 | -€31,728 | -7.3% |
| Trade debts | 44 | €1,100 | €1,166 | +€66 | +6.0% |
| Suppliers | 440/4 | €1,100 | €1,166 | +€66 | +6.0% |
| Taxes, remuneration and social security | 45 | €473 | €478 | +€5 | +1.1% |
| Taxes | 450/3 | €473 | €478 | +€5 | +1.1% |
| Other amounts payable | 47/48 | €433,534 | €401,736 | -€31,799 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,721 | €37,721 | = | 0.0% |
| Other operating charges | 640/8 | €1,232 | €1,245 | +€13 | +1.1% |
| Gross operating margin | 9900 | €56,504 | €58,426 | +€1,923 | +3.4% |
| Operating profit (loss) | 9901 | €17,551 | €19,461 | +€1,910 | +10.9% |
| Financial charges | 65/66B | €779 | €618 | -€161 | -20.7% |
| Recurring financial charges | 65 | €779 | €618 | -€161 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €16,772 | €18,843 | +€2,071 | +12.3% |
| Income taxes | 67/77 | €3,216 | €3,346 | +€131 | +4.1% |
| Profit (loss) for the period | 9904 | €13,556 | €15,497 | +€1,940 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,556 | €15,497 | +€1,940 | +14.3% |
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 1 October 2026 via checked.be.