JALMAU: 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.
JALMAU
Largest movements
- Receivables within one year +€19,657
up €19,657 (+424%), from €4,635 to €24,292
of which Other amounts receivable: +€19,396
- Cash +€679
up €679 (+566%), from €120 to €799
- Tax, wage and social debts +€8,140
up €8,140 (+163%), from €5,000 to €13,140
- Profit (loss) carried forward +€8,052
up €8,052 (+42.7%), from -€18,845 to -€10,793
- Trade debts +€4,144
new in 2025: €4,144
- Gross operating margin -€60,521
down €60,521 (-96.3%), from €62,877 to €2,356
- Taxes -€5,000
no longer reported in 2025 (was €5,000)
- Financial charges -€895
down €895 (-79.3%), from €1,128 to €233
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,755 | €25,091 | +€20,336 | +428% |
| Current assets | 29/58 | €4,755 | €25,091 | +€20,336 | +428% |
| Amounts receivable within one year | 40/41 | €4,635 | €24,292 | +€19,657 | +424% |
| Trade receivables | 40 | - | €261 | +€261 | |
| Other amounts receivable | 41 | €4,635 | €24,031 | +€19,396 | +418% |
| Cash at bank and in hand | 54/58 | €120 | €799 | +€679 | +566% |
| Total equity and liabilities | 10/49 | €4,755 | €25,091 | +€20,336 | +428% |
| Equity | 10/15 | -€245 | €7,807 | +€8,052 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,845 | -€10,793 | +€8,052 | +42.7% |
| Amounts payable | 17/49 | €5,000 | €17,284 | +€12,284 | +246% |
| Amounts payable within one year | 42/48 | €5,000 | €17,284 | +€12,284 | +246% |
| Trade debts | 44 | - | €4,144 | +€4,144 | |
| Suppliers | 440/4 | - | €4,144 | +€4,144 | |
| Taxes, remuneration and social security | 45 | €5,000 | €13,140 | +€8,140 | +163% |
| Taxes | 450/3 | €5,000 | €13,140 | +€8,140 | +163% |
| Other operating charges | 640/8 | €232 | - | -€232 | |
| Gross operating margin | 9900 | €62,877 | €2,356 | -€60,521 | -96.3% |
| Operating profit (loss) | 9901 | €62,645 | €2,356 | -€60,289 | -96.2% |
| Financial income | 75/76B | - | €220 | +€220 | |
| Recurring financial income | 75 | - | €220 | +€220 | |
| Financial charges | 65/66B | €1,128 | €233 | -€895 | -79.3% |
| Recurring financial charges | 65 | €1,128 | €233 | -€895 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €61,517 | €2,343 | -€59,174 | -96.2% |
| Income taxes | 67/77 | €5,000 | - | -€5,000 | |
| Profit (loss) for the period | 9904 | €56,517 | €2,343 | -€54,174 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,517 | €2,343 | -€54,174 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.