JALLO: 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.
JALLO
Largest movements
- Tangible fixed assets -€59,281
down €59,281 (-98.9%), from €59,945 to €664
of which Land and buildings: -€58,138
- Receivables within one year +€48,746
up €48,746 (+303.8%), from €16,045 to €64,791
- Current investments +€46,742
up €46,742 (+21.9%), from €213,171 to €259,912
- Cash -€27,084
down €27,084 (-41.0%), from €66,107 to €39,023
mainly Contributions, distributions and other (-€64,327) and Receivables within one year (-€48,746)
- Other debts +€38,144
up €38,144 (+142.4%), from €26,777 to €64,921
- Debts after one year -€22,852
down €22,852 (-100.0%), from €22,852 to €0
- Current portion of long-term debt -€6,028
down €6,028 (-100.0%), from €6,028 to €0
- Depreciation -€6,339
down €6,339 (-84.7%), from €7,482 to €1,143
- Taxes -€2,282
down €2,282 (-6.7%), from €34,017 to €31,734
- Financial income +€1,490
up €1,490 (+147.9%), from €1,007 to €2,497
- Gross operating margin +€1,386
up €1,386 (+1.2%), from €116,197 to €117,583
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 | €355,490 | €364,617 | +€9,127 | +2.6% |
| Fixed assets | 21/28 | €59,945 | €664 | -€59,281 | -98.9% |
| Tangible fixed assets | 22/27 | €59,945 | €664 | -€59,281 | -98.9% |
| Land and buildings | 22 | €58,138 | €0 | -€58,138 | -100.0% |
| Plant, machinery and equipment | 23 | €1,807 | €664 | -€1,143 | -63.3% |
| Current assets | 29/58 | €295,545 | €363,953 | +€68,408 | +23.1% |
| Amounts receivable within one year | 40/41 | €16,045 | €64,791 | +€48,746 | +303.8% |
| Trade receivables | 40 | €16,045 | €64,791 | +€48,746 | +303.8% |
| Current investments | 50/53 | €213,171 | €259,912 | +€46,742 | +21.9% |
| Cash at bank and in hand | 54/58 | €66,107 | €39,023 | -€27,084 | -41.0% |
| Deferred charges and accrued income | 490/1 | €223 | €227 | +€4 | +1.8% |
| Total equity and liabilities | 10/49 | €355,490 | €364,617 | +€9,127 | +2.6% |
| Equity | 10/15 | €290,077 | €292,787 | +€2,710 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €277,677 | €280,387 | +€2,710 | +1.0% |
| Distributable reserves | 133 | €277,677 | €280,387 | +€2,710 | +1.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €65,413 | €71,829 | +€6,417 | +9.8% |
| Amounts payable after more than one year | 17 | €22,852 | €0 | -€22,852 | -100.0% |
| Financial debts | 170/4 | €22,852 | €0 | -€22,852 | -100.0% |
| Amounts payable within one year | 42/48 | €41,320 | €71,829 | +€30,509 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | €6,028 | €0 | -€6,028 | -100.0% |
| Trade debts | 44 | €1,606 | €789 | -€817 | -50.9% |
| Suppliers | 440/4 | €1,606 | €789 | -€817 | -50.9% |
| Taxes, remuneration and social security | 45 | €6,909 | €6,119 | -€791 | -11.4% |
| Taxes | 450/3 | €6,909 | €6,119 | -€791 | -11.4% |
| Other amounts payable | 47/48 | €26,777 | €64,921 | +€38,144 | +142.4% |
| Accrued charges and deferred income | 492/3 | €1,240 | €0 | -€1,240 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,482 | €1,143 | -€6,339 | -84.7% |
| Other operating charges | 640/8 | €2,214 | €2,323 | +€109 | +4.9% |
| Non-recurring operating charges | 66A | - | €16,495 | +€16,495 | |
| Gross operating margin | 9900 | €116,197 | €117,583 | +€1,386 | +1.2% |
| Operating profit (loss) | 9901 | €106,502 | €97,622 | -€8,879 | -8.3% |
| Financial income | 75/76B | €1,007 | €2,497 | +€1,490 | +147.9% |
| Recurring financial income | 75 | €1,007 | €2,497 | +€1,490 | +147.9% |
| Financial charges | 65/66B | €1,353 | €1,347 | -€5 | -0.4% |
| Recurring financial charges | 65 | €1,353 | €1,347 | -€5 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €106,156 | €98,772 | -€7,384 | -7.0% |
| Income taxes | 67/77 | €34,017 | €31,734 | -€2,282 | -6.7% |
| Profit (loss) for the period | 9904 | €72,139 | €67,037 | -€5,102 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,139 | €67,037 | -€5,102 | -7.1% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.