JALNA: 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.
JALNA
Largest movements
- Deferred charges and accrued income -€9,762
down €9,762 (-97.6%), from €10,000 to €238
- Cash -€7,234
down €7,234 (-4.5%), from €162,060 to €154,826
mainly Investment in fixed assets (net) (-€15,026) and Net result for the year (-€11,023)
- Profit (loss) carried forward -€11,023
down €11,023 (-12.1%), from €91,342 to €80,320
- Other debts -€6,767
no longer reported in 2025 (was €6,767)
- Gross operating margin -€4,012
down €4,012 (-20.7%), from €19,359 to €15,347
- Depreciation +€2,234
up €2,234 (+14.1%), from €15,799 to €18,032
- Financial income +€250
new in 2025: €250
- Other operating charges +€245
up €245 (+3.1%), from €8,035 to €8,280
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 | €321,327 | €303,090 | -€18,236 | -5.7% |
| Fixed assets | 21/28 | €149,267 | €146,261 | -€3,006 | -2.0% |
| Tangible fixed assets | 22/27 | €149,267 | €146,261 | -€3,006 | -2.0% |
| Land and buildings | 22 | €149,267 | €146,261 | -€3,006 | -2.0% |
| Current assets | 29/58 | €172,060 | €156,830 | -€15,230 | -8.9% |
| Amounts receivable within one year | 40/41 | - | €1,767 | +€1,767 | |
| Other amounts receivable | 41 | - | €1,767 | +€1,767 | |
| Cash at bank and in hand | 54/58 | €162,060 | €154,826 | -€7,234 | -4.5% |
| Deferred charges and accrued income | 490/1 | €10,000 | €238 | -€9,762 | -97.6% |
| Total equity and liabilities | 10/49 | €321,327 | €303,090 | -€18,236 | -5.7% |
| Equity | 10/15 | €314,033 | €303,010 | -€11,023 | -3.5% |
| Contributions | 10/11 | €5,272 | €5,272 | = | 0.0% |
| Reserves | 13 | €217,419 | €217,419 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,419 | €7,419 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,419 | €7,419 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,342 | €80,320 | -€11,023 | -12.1% |
| Amounts payable | 17/49 | €7,293 | €80 | -€7,213 | -98.9% |
| Amounts payable within one year | 42/48 | €7,293 | €80 | -€7,213 | -98.9% |
| Trade debts | 44 | €526 | €80 | -€446 | -84.8% |
| Suppliers | 440/4 | €526 | €80 | -€446 | -84.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,767 | - | -€6,767 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,799 | €18,032 | +€2,234 | +14.1% |
| Other operating charges | 640/8 | €8,035 | €8,280 | +€245 | +3.1% |
| Gross operating margin | 9900 | €19,359 | €15,347 | -€4,012 | -20.7% |
| Operating profit (loss) | 9901 | -€4,475 | -€10,965 | -€6,491 | -145% |
| Financial income | 75/76B | - | €250 | +€250 | |
| Recurring financial income | 75 | - | €250 | +€250 | |
| Financial charges | 65/66B | €306 | €307 | +€1 | +0.4% |
| Recurring financial charges | 65 | €306 | €307 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,781 | -€11,023 | -€6,242 | -131% |
| Profit (loss) for the period | 9904 | -€4,781 | -€11,023 | -€6,242 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,781 | -€11,023 | -€6,242 | -131% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.