JALM Events: 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.
JALM Events
Largest movements
- Intangible fixed assets +€42,470
up €42,470 (+206%), from €20,572 to €63,042
- Receivables within one year +€25,590
up €25,590 (+2,228%), from €1,149 to €26,738
- Cash -€5,771
down €5,771 (-26.3%), from €21,981 to €16,210
mainly Investment in fixed assets (net) (-€49,500) and Net result for the year (-€48,234)
- Trade debts +€51,313
up €51,313 (+191%), from €26,917 to €78,230
- Profit (loss) carried forward -€48,234
down €48,234 (-471%), from -€10,242 to -€58,476
- Tax, wage and social debts +€25,183
up €25,183 (+160%), from €15,780 to €40,963
of which Remuneration and social security: +€16,803
- Advances received +€18,018
new in 2024: €18,018
- Other debts +€16,957
up €16,957 (+73.7%), from €23,015 to €39,972
- Staff costs +€205,337
up €205,337 (+869%), from €23,625 to €228,962
- Gross operating margin +€177,425
up €177,425 (+1,252%), from €14,170 to €191,595
- Depreciation +€7,265
up €7,265 (+2,550%), from €285 to €7,550
- Financial charges +€3,125
up €3,125 (+4,191%), from €75 to €3,199
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,470 | €121,707 | +€63,237 | +108% |
| Fixed assets | 21/28 | €25,715 | €67,665 | +€41,950 | +163% |
| Intangible fixed assets | 21 | €20,572 | €63,042 | +€42,470 | +206% |
| Tangible fixed assets | 22/27 | €5,143 | €4,623 | -€520 | -10.1% |
| Furniture and vehicles | 24 | €5,143 | €4,623 | -€520 | -10.1% |
| Current assets | 29/58 | €32,755 | €54,042 | +€21,287 | +65.0% |
| Stocks and contracts in progress | 3 | €9,504 | €10,220 | +€716 | +7.5% |
| Stocks | 30/36 | €9,504 | €10,220 | +€716 | +7.5% |
| Amounts receivable within one year | 40/41 | €1,149 | €26,738 | +€25,590 | +2,228% |
| Trade receivables | 40 | €1,149 | €26,738 | +€25,590 | +2,228% |
| Cash at bank and in hand | 54/58 | €21,981 | €16,210 | -€5,771 | -26.3% |
| Deferred charges and accrued income | 490/1 | €122 | €874 | +€752 | +618% |
| Total equity and liabilities | 10/49 | €58,470 | €121,707 | +€63,237 | +108% |
| Equity | 10/15 | -€7,242 | -€55,476 | -€48,234 | -666% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,242 | -€58,476 | -€48,234 | -471% |
| Amounts payable | 17/49 | €65,713 | €177,184 | +€111,471 | +170% |
| Amounts payable within one year | 42/48 | €65,713 | €177,184 | +€111,471 | +170% |
| Trade debts | 44 | €26,917 | €78,230 | +€51,313 | +191% |
| Suppliers | 440/4 | €26,917 | €78,230 | +€51,313 | +191% |
| Advances received on contracts in progress | 46 | - | €18,018 | +€18,018 | |
| Taxes, remuneration and social security | 45 | €15,780 | €40,963 | +€25,183 | +160% |
| Taxes | 450/3 | €3,749 | €12,129 | +€8,379 | +223% |
| Remuneration and social security | 454/9 | €12,031 | €28,834 | +€16,803 | +140% |
| Other amounts payable | 47/48 | €23,015 | €39,972 | +€16,957 | +73.7% |
| Non-recurring operating income | 76A | €5 | - | -€5 | |
| Remuneration, social security and pensions | 62 | €23,625 | €228,962 | +€205,337 | +869% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €7,550 | +€7,265 | +2,550% |
| Other operating charges | 640/8 | €398 | €118 | -€280 | -70.3% |
| Non-recurring operating charges | 66A | €30 | - | -€30 | |
| Gross operating margin | 9900 | €14,170 | €191,595 | +€177,425 | +1,252% |
| Operating profit (loss) | 9901 | -€10,168 | -€45,035 | -€34,867 | -343% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €75 | €3,199 | +€3,125 | +4,191% |
| Recurring financial charges | 65 | €75 | €3,199 | +€3,125 | +4,191% |
| Profit (loss) for the period before taxes | 9903 | -€10,242 | -€48,234 | -€37,992 | -371% |
| Profit (loss) for the period | 9904 | -€10,242 | -€48,234 | -€37,992 | -371% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,242 | -€48,234 | -€37,992 | -371% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.