JALIMA: 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.
JALIMA
Largest movements
- Receivables within one year +€83,753
up €83,753 (+332%), from €25,254 to €109,007
of which Other amounts receivable: +€66,191
- Receivables after one year +€7,870
up €7,870 (+7.1%), from €111,029 to €118,899
- Tangible fixed assets -€7,825
down €7,825 (-6.6%), from €118,168 to €110,343
- Cash -€4,925
down €4,925 (-73.4%), from €6,713 to €1,789
mainly Receivables within one year (-€83,753) and Receivables after one year (-€7,870)
- Other debts +€66,434
up €66,434 (+195%), from €34,068 to €100,502
- Reserves +€7,289
up €7,289 (+3.4%), from €216,795 to €224,084
of which Distributable reserves: +€7,289
- Tax, wage and social debts +€5,306
up €5,306 (+60.5%), from €8,775 to €14,081
- Gross operating margin +€5,922
up €5,922 (+27.4%), from €21,622 to €27,544
- Taxes +€1,936
up €1,936 (+34.5%), from €5,615 to €7,551
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 | €280,292 | €359,192 | +€78,900 | +28.1% |
| Fixed assets | 21/28 | €136,768 | €128,943 | -€7,825 | -5.7% |
| Tangible fixed assets | 22/27 | €118,168 | €110,343 | -€7,825 | -6.6% |
| Land and buildings | 22 | €118,168 | €110,343 | -€7,825 | -6.6% |
| Financial fixed assets | 28 | €18,600 | €18,600 | = | 0.0% |
| Current assets | 29/58 | €143,524 | €230,249 | +€86,725 | +60.4% |
| Amounts receivable after more than one year | 29 | €111,029 | €118,899 | +€7,870 | +7.1% |
| Other amounts receivable | 291 | €111,029 | €118,899 | +€7,870 | +7.1% |
| Amounts receivable within one year | 40/41 | €25,254 | €109,007 | +€83,753 | +332% |
| Trade receivables | 40 | €5,388 | €22,950 | +€17,563 | +326% |
| Other amounts receivable | 41 | €19,866 | €86,057 | +€66,191 | +333% |
| Cash at bank and in hand | 54/58 | €6,713 | €1,789 | -€4,925 | -73.4% |
| Deferred charges and accrued income | 490/1 | €528 | €554 | +€26 | +5.0% |
| Total equity and liabilities | 10/49 | €280,292 | €359,192 | +€78,900 | +28.1% |
| Equity | 10/15 | €235,395 | €242,684 | +€7,289 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €216,795 | €224,084 | +€7,289 | +3.4% |
| 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 | €214,935 | €222,224 | +€7,289 | +3.4% |
| Amounts payable | 17/49 | €44,898 | €116,509 | +€71,611 | +159% |
| Amounts payable within one year | 42/48 | €44,898 | €116,509 | +€71,611 | +159% |
| Trade debts | 44 | €2,054 | €1,925 | -€130 | -6.3% |
| Suppliers | 440/4 | €2,054 | €1,925 | -€130 | -6.3% |
| Taxes, remuneration and social security | 45 | €8,775 | €14,081 | +€5,306 | +60.5% |
| Taxes | 450/3 | €8,775 | €14,081 | +€5,306 | +60.5% |
| Other amounts payable | 47/48 | €34,068 | €100,502 | +€66,434 | +195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,825 | €7,825 | = | 0.0% |
| Other operating charges | 640/8 | €713 | €734 | +€21 | +3.0% |
| Gross operating margin | 9900 | €21,622 | €27,544 | +€5,922 | +27.4% |
| Operating profit (loss) | 9901 | €13,084 | €18,985 | +€5,901 | +45.1% |
| Financial income | 75/76B | €3,502 | €3,732 | +€231 | +6.6% |
| Recurring financial income | 75 | €3,502 | €3,732 | +€231 | +6.6% |
| Financial charges | 65/66B | €62 | €77 | +€15 | +24.9% |
| Recurring financial charges | 65 | €62 | €77 | +€15 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €16,524 | €22,640 | +€6,116 | +37.0% |
| Income taxes | 67/77 | €5,615 | €7,551 | +€1,936 | +34.5% |
| Profit (loss) for the period | 9904 | €10,909 | €15,089 | +€4,180 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,909 | €15,089 | +€4,180 | +38.3% |
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 15 October 2026 via checked.be.