JALIN: 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.
JALIN
Largest movements
- Tangible fixed assets -€50,091
down €50,091 (-4.6%), from €1.1m to €1.0m
- Receivables within one year +€34,846
up €34,846 (+17.3%), from €201,632 to €236,478
of which Other amounts receivable: +€20,146
- Cash -€15,094
down €15,094 (-20.6%), from €73,265 to €58,170
mainly Receivables within one year (-€34,846) and Net result for the year (-€34,474)
- Profit (loss) carried forward -€34,474
down €34,474 (-28.1%), from €122,839 to €88,365
- Gross operating margin -€28,880
down €28,880 (-41.5%), from €69,587 to €40,707
- Other operating charges -€27,419
down €27,419 (-50.5%), from €54,309 to €26,891
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 | €1,367,860 | €1,337,781 | -€30,079 | -2.2% |
| Fixed assets | 21/28 | €1,090,126 | €1,040,034 | -€50,091 | -4.6% |
| Tangible fixed assets | 22/27 | €1,090,126 | €1,040,034 | -€50,091 | -4.6% |
| Land and buildings | 22 | €1,090,126 | €1,040,034 | -€50,091 | -4.6% |
| Current assets | 29/58 | €277,734 | €297,746 | +€20,012 | +7.2% |
| Amounts receivable within one year | 40/41 | €201,632 | €236,478 | +€34,846 | +17.3% |
| Trade receivables | 40 | €27,019 | €41,719 | +€14,700 | +54.4% |
| Other amounts receivable | 41 | €174,613 | €194,759 | +€20,146 | +11.5% |
| Cash at bank and in hand | 54/58 | €73,265 | €58,170 | -€15,094 | -20.6% |
| Deferred charges and accrued income | 490/1 | €2,837 | €3,098 | +€260 | +9.2% |
| Total equity and liabilities | 10/49 | €1,367,860 | €1,337,781 | -€30,079 | -2.2% |
| Equity | 10/15 | €1,343,956 | €1,309,482 | -€34,474 | -2.6% |
| Contributions | 10/11 | €1,071,784 | €1,071,784 | = | 0.0% |
| Reserves | 13 | €149,333 | €149,333 | = | 0.0% |
| Distributable reserves | 133 | €149,333 | €149,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,839 | €88,365 | -€34,474 | -28.1% |
| Amounts payable | 17/49 | €23,904 | €28,299 | +€4,395 | +18.4% |
| Amounts payable within one year | 42/48 | €23,904 | €28,299 | +€4,395 | +18.4% |
| Trade debts | 44 | €23,844 | €28,239 | +€4,395 | +18.4% |
| Suppliers | 440/4 | €23,844 | €28,239 | +€4,395 | +18.4% |
| Other amounts payable | 47/48 | €60 | €60 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,091 | €50,091 | = | 0.0% |
| Other operating charges | 640/8 | €54,309 | €26,891 | -€27,419 | -50.5% |
| Gross operating margin | 9900 | €69,587 | €40,707 | -€28,880 | -41.5% |
| Operating profit (loss) | 9901 | -€34,814 | -€36,276 | -€1,462 | -4.2% |
| Financial income | 75/76B | €1,646 | €1,847 | +€200 | +12.2% |
| Recurring financial income | 75 | €1,646 | €1,847 | +€200 | +12.2% |
| Financial charges | 65/66B | €579 | €45 | -€534 | -92.2% |
| Recurring financial charges | 65 | €579 | €45 | -€534 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,746 | -€34,474 | -€727 | -2.2% |
| Profit (loss) for the period | 9904 | -€33,746 | -€34,474 | -€727 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,746 | -€34,474 | -€727 | -2.2% |
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 29 September 2026 via checked.be.