JALOBA: 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.
JALOBA
Largest movements
- Tangible fixed assets -€47,294
down €47,294 (-11.5%), from €411,838 to €364,544
of which Land and buildings: -€38,331
- Deferred charges and accrued income +€8,709
up €8,709 (+248%), from €3,510 to €12,219
- Other debts +€24,485
up €24,485 (+25.4%), from €96,419 to €120,904
- Reserves -€24,057
down €24,057 (-16.9%), from €142,077 to €118,020
- Debts after one year -€22,852
down €22,852 (-28.8%), from €79,453 to €56,601
- Current portion of long-term debt -€21,779
down €21,779 (-48.8%), from €44,631 to €22,852
- Profit (loss) carried forward +€12,109
up €12,109 (+7.8%), from -€155,499 to -€143,390
- Gross operating margin +€11,346
up €11,346 (+16.7%), from €68,072 to €79,418
- Other operating charges +€1,552
up €1,552 (+27.7%), from €5,596 to €7,148
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 | €417,583 | €382,283 | -€35,300 | -8.5% |
| Fixed assets | 21/28 | €411,838 | €364,544 | -€47,294 | -11.5% |
| Tangible fixed assets | 22/27 | €411,838 | €364,544 | -€47,294 | -11.5% |
| Land and buildings | 22 | €359,849 | €321,517 | -€38,331 | -10.7% |
| Plant, machinery and equipment | 23 | €8,111 | €8,667 | +€557 | +6.9% |
| Leasing and similar rights | 25 | €43,879 | €34,359 | -€9,520 | -21.7% |
| Current assets | 29/58 | €5,744 | €17,739 | +€11,995 | +209% |
| Cash at bank and in hand | 54/58 | €2,234 | €5,520 | +€3,286 | +147% |
| Deferred charges and accrued income | 490/1 | €3,510 | €12,219 | +€8,709 | +248% |
| Total equity and liabilities | 10/49 | €417,583 | €382,283 | -€35,300 | -8.5% |
| Equity | 10/15 | €175,988 | €164,040 | -€11,948 | -6.8% |
| Contributions | 10/11 | €189,410 | €189,410 | = | 0.0% |
| Reserves | 13 | €142,077 | €118,020 | -€24,057 | -16.9% |
| Distributable reserves | 133 | €142,077 | €118,020 | -€24,057 | -16.9% |
| Profit (loss) carried forward | 14 | -€155,499 | -€143,390 | +€12,109 | +7.8% |
| Amounts payable | 17/49 | €241,595 | €218,243 | -€23,351 | -9.7% |
| Amounts payable after more than one year | 17 | €79,453 | €56,601 | -€22,852 | -28.8% |
| Financial debts | 170/4 | €79,453 | €56,601 | -€22,852 | -28.8% |
| Amounts payable within one year | 42/48 | €156,030 | €160,607 | +€4,578 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €44,631 | €22,852 | -€21,779 | -48.8% |
| Trade debts | 44 | €10,938 | €14,224 | +€3,286 | +30.0% |
| Suppliers | 440/4 | €10,938 | €14,224 | +€3,286 | +30.0% |
| Taxes, remuneration and social security | 45 | €4,041 | €2,628 | -€1,414 | -35.0% |
| Taxes | 450/3 | €2,841 | €2,628 | -€214 | -7.5% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100% |
| Other amounts payable | 47/48 | €96,419 | €120,904 | +€24,485 | +25.4% |
| Accrued charges and deferred income | 492/3 | €6,112 | €1,036 | -€5,077 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,276 | €48,814 | -€462 | -0.9% |
| Other operating charges | 640/8 | €5,596 | €7,148 | +€1,552 | +27.7% |
| Gross operating margin | 9900 | €68,072 | €79,418 | +€11,346 | +16.7% |
| Operating profit (loss) | 9901 | €13,200 | €23,456 | +€10,256 | +77.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €9,815 | €9,997 | +€181 | +1.8% |
| Recurring financial charges | 65 | €9,815 | €9,997 | +€181 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €3,385 | €13,460 | +€10,076 | +298% |
| Income taxes | 67/77 | €141 | €103 | -€38 | -26.9% |
| Profit (loss) for the period | 9904 | €3,244 | €13,357 | +€10,113 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €3,244 | €13,357 | +€10,113 | +312% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.