Jalis: 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.
Jalis
Largest movements
- Receivables within one year -€78,612
down €78,612 (-62.0%), from €126,715 to €48,103
of which Trade receivables: -€84,248
- Tangible fixed assets +€29,009
up €29,009 (+26.5%), from €109,425 to €138,435
of which Furniture and vehicles: +€32,449
- Cash +€22,872
up €22,872 (+104%), from €21,958 to €44,830
mainly Receivables within one year (+€78,612) and Depreciation (+€26,144)
- Financial fixed assets +€18,398
new in 2025: €18,398
- Deferred charges and accrued income +€4,346
up €4,346 (+95.7%), from €4,542 to €8,889
- Other debts -€37,535
down €37,535 (-98.9%), from €37,963 to €428
- Tax, wage and social debts -€22,824
down €22,824 (-75.5%), from €30,247 to €7,423
- Reserves +€22,610
up €22,610 (+13.3%), from €170,526 to €193,135
- Debts after one year +€19,408
up €19,408 (+114%), from €17,002 to €36,410
- Current portion of long-term debt +€16,478
up €16,478 (+222%), from €7,418 to €23,896
- Gross operating margin -€75,351
down €75,351 (-55.7%), from €135,249 to €59,898
- Taxes -€19,145
down €19,145 (-68.1%), from €28,099 to €8,954
- Depreciation +€5,249
up €5,249 (+25.1%), from €20,896 to €26,144
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 | €264,869 | €262,816 | -€2,053 | -0.8% |
| Fixed assets | 21/28 | €109,425 | €156,833 | +€47,408 | +43.3% |
| Tangible fixed assets | 22/27 | €109,425 | €138,435 | +€29,009 | +26.5% |
| Plant, machinery and equipment | 23 | €189 | €0 | -€189 | -100% |
| Furniture and vehicles | 24 | €64,075 | €96,524 | +€32,449 | +50.6% |
| Other tangible fixed assets | 26 | €45,161 | €41,911 | -€3,251 | -7.2% |
| Financial fixed assets | 28 | - | €18,398 | +€18,398 | |
| Current assets | 29/58 | €155,443 | €105,983 | -€49,461 | -31.8% |
| Stocks and contracts in progress | 3 | €2,229 | €4,161 | +€1,933 | +86.7% |
| Stocks | 30/36 | €2,229 | €4,161 | +€1,933 | +86.7% |
| Amounts receivable within one year | 40/41 | €126,715 | €48,103 | -€78,612 | -62.0% |
| Trade receivables | 40 | €126,018 | €41,770 | -€84,248 | -66.9% |
| Other amounts receivable | 41 | €697 | €6,333 | +€5,636 | +809% |
| Cash at bank and in hand | 54/58 | €21,958 | €44,830 | +€22,872 | +104% |
| Deferred charges and accrued income | 490/1 | €4,542 | €8,889 | +€4,346 | +95.7% |
| Total equity and liabilities | 10/49 | €264,869 | €262,816 | -€2,053 | -0.8% |
| Equity | 10/15 | €170,526 | €193,135 | +€22,610 | +13.3% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €170,526 | €193,135 | +€22,610 | +13.3% |
| Distributable reserves | 133 | €170,526 | €193,135 | +€22,610 | +13.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,343 | €69,680 | -€24,663 | -26.1% |
| Amounts payable after more than one year | 17 | €17,002 | €36,410 | +€19,408 | +114% |
| Financial debts | 170/4 | €17,002 | €36,410 | +€19,408 | +114% |
| Amounts payable within one year | 42/48 | €77,341 | €33,053 | -€44,288 | -57.3% |
| Current portion of amounts payable after more than one year | 42 | €7,418 | €23,896 | +€16,478 | +222% |
| Trade debts | 44 | €1,713 | €1,306 | -€407 | -23.8% |
| Suppliers | 440/4 | €1,713 | €1,306 | -€407 | -23.8% |
| Taxes, remuneration and social security | 45 | €30,247 | €7,423 | -€22,824 | -75.5% |
| Taxes | 450/3 | €30,247 | €7,423 | -€22,824 | -75.5% |
| Other amounts payable | 47/48 | €37,963 | €428 | -€37,535 | -98.9% |
| Accrued charges and deferred income | 492/3 | - | €218 | +€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,896 | €26,144 | +€5,249 | +25.1% |
| Other operating charges | 640/8 | €1,269 | €1,702 | +€433 | +34.1% |
| Gross operating margin | 9900 | €135,249 | €59,898 | -€75,351 | -55.7% |
| Operating profit (loss) | 9901 | €113,084 | €32,051 | -€81,033 | -71.7% |
| Financial income | 75/76B | €4 | €725 | +€721 | +19,872% |
| Recurring financial income | 75 | €4 | €725 | +€721 | +19,872% |
| Financial charges | 65/66B | €584 | €1,212 | +€629 | +108% |
| Recurring financial charges | 65 | €584 | €1,212 | +€629 | +108% |
| Profit (loss) for the period before taxes | 9903 | €112,504 | €31,564 | -€80,940 | -71.9% |
| Income taxes | 67/77 | €28,099 | €8,954 | -€19,145 | -68.1% |
| Profit (loss) for the period | 9904 | €84,405 | €22,610 | -€61,796 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,405 | €22,610 | -€61,796 | -73.2% |
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 18 October 2026 via checked.be.