JALINCO: 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.
JALINCO
Largest movements
- Current investments +€150,000
up €150,000 (+41.7%), from €360,000 to €510,000
- Cash -€21,239
down €21,239 (-14.0%), from €151,922 to €130,683
mainly Current investments (-€150,000) and Accrued charges and deferred income (-€1,370)
- Tangible fixed assets -€12,157
down €12,157 (-92.4%), from €13,162 to €1,006
- Reserves +€104,966
up €104,966 (+21.1%), from €497,722 to €602,688
- Tax, wage and social debts +€6,914
up €6,914 (+20.1%), from €34,373 to €41,287
- Gross operating margin +€19,693
up €19,693 (+14.5%), from €135,590 to €155,283
- Taxes +€7,178
up €7,178 (+19.5%), from €36,889 to €44,067
- Depreciation -€4,165
down €4,165 (-25.5%), from €16,322 to €12,157
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 | €558,431 | €671,763 | +€113,332 | +20.3% |
| Fixed assets | 21/28 | €13,162 | €1,006 | -€12,157 | -92.4% |
| Tangible fixed assets | 22/27 | €13,162 | €1,006 | -€12,157 | -92.4% |
| Furniture and vehicles | 24 | €13,162 | €1,006 | -€12,157 | -92.4% |
| Current assets | 29/58 | €545,269 | €670,757 | +€125,488 | +23.0% |
| Amounts receivable within one year | 40/41 | €25,955 | €26,514 | +€559 | +2.2% |
| Trade receivables | 40 | €25,955 | €26,514 | +€559 | +2.2% |
| Current investments | 50/53 | €360,000 | €510,000 | +€150,000 | +41.7% |
| Cash at bank and in hand | 54/58 | €151,922 | €130,683 | -€21,239 | -14.0% |
| Deferred charges and accrued income | 490/1 | €7,391 | €3,560 | -€3,832 | -51.8% |
| Total equity and liabilities | 10/49 | €558,431 | €671,763 | +€113,332 | +20.3% |
| Equity | 10/15 | €510,122 | €615,088 | +€104,966 | +20.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €497,722 | €602,688 | +€104,966 | +21.1% |
| Distributable reserves | 133 | €497,722 | €602,688 | +€104,966 | +21.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,309 | €56,674 | +€8,365 | +17.3% |
| Amounts payable within one year | 42/48 | €45,467 | €55,202 | +€9,735 | +21.4% |
| Trade debts | 44 | €1,068 | €1,050 | -€18 | -1.7% |
| Suppliers | 440/4 | €1,068 | €1,050 | -€18 | -1.7% |
| Taxes, remuneration and social security | 45 | €34,373 | €41,287 | +€6,914 | +20.1% |
| Taxes | 450/3 | €34,373 | €41,287 | +€6,914 | +20.1% |
| Other amounts payable | 47/48 | €10,026 | €12,866 | +€2,839 | +28.3% |
| Accrued charges and deferred income | 492/3 | €2,842 | €1,472 | -€1,370 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,322 | €12,157 | -€4,165 | -25.5% |
| Other operating charges | 640/8 | €1,107 | €923 | -€185 | -16.7% |
| Gross operating margin | 9900 | €135,590 | €155,283 | +€19,693 | +14.5% |
| Operating profit (loss) | 9901 | €118,161 | €142,204 | +€24,043 | +20.3% |
| Financial income | 75/76B | €7,330 | €7,742 | +€412 | +5.6% |
| Recurring financial income | 75 | €7,330 | €7,742 | +€412 | +5.6% |
| Financial charges | 65/66B | €725 | €913 | +€188 | +25.9% |
| Recurring financial charges | 65 | €725 | €913 | +€188 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €124,766 | €149,033 | +€24,268 | +19.5% |
| Income taxes | 67/77 | €36,889 | €44,067 | +€7,178 | +19.5% |
| Profit (loss) for the period | 9904 | €87,876 | €104,966 | +€17,090 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,876 | €104,966 | +€17,090 | +19.4% |
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.