JALOMA: 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.
JALOMA
Largest movements
- Cash +€20,817
up €20,817 (+2.8%), from €730,959 to €751,776
mainly Other debts (+€31,508) and Net result for the year (+€20,406)
- Accrued charges and deferred income -€46,012
down €46,012 (-100%), from €46,012 to €0
- Other debts +€31,508
up €31,508 (+5.6%), from €561,247 to €592,756
- Reserves +€20,406
up €20,406 (+21.9%), from €93,324 to €113,731
of which Distributable reserves: +€20,528
- Gross operating margin -€331,354
down €331,354 (-91.6%), from €361,702 to €30,348
- Financial charges -€45,012
down €45,012 (-99.9%), from €45,042 to €30
- Taxes -€23,956
down €23,956 (-70.9%), from €33,768 to €9,813
- Financial income +€5,562
up €5,562 (+50.1%), from €11,112 to €16,674
- Other operating charges -€4,448
down €4,448 (-42.8%), from €10,402 to €5,955
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 | €1,411,381 | €1,422,041 | +€10,660 | +0.8% |
| Fixed assets | 21/28 | €675,291 | €664,410 | -€10,881 | -1.6% |
| Tangible fixed assets | 22/27 | €675,291 | €664,410 | -€10,881 | -1.6% |
| Land and buildings | 22 | €675,291 | €664,410 | -€10,881 | -1.6% |
| Current assets | 29/58 | €736,090 | €757,631 | +€21,541 | +2.9% |
| Amounts receivable within one year | 40/41 | €4,595 | €4,556 | -€39 | -0.8% |
| Other amounts receivable | 41 | €4,595 | €4,556 | -€39 | -0.8% |
| Cash at bank and in hand | 54/58 | €730,959 | €751,776 | +€20,817 | +2.8% |
| Deferred charges and accrued income | 490/1 | €535 | €1,298 | +€763 | +143% |
| Total equity and liabilities | 10/49 | €1,411,381 | €1,422,041 | +€10,660 | +0.8% |
| Equity | 10/15 | €803,395 | €823,802 | +€20,406 | +2.5% |
| Contributions | 10/11 | €710,071 | €710,071 | = | 0.0% |
| Reserves | 13 | €93,324 | €113,731 | +€20,406 | +21.9% |
| Tax-exempt reserves | 132 | €1,411 | €1,290 | -€121 | -8.6% |
| Distributable reserves | 133 | €91,913 | €112,441 | +€20,528 | +22.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €727 | €664 | -€62 | -8.6% |
| Deferred taxes | 168 | €727 | €664 | -€62 | -8.6% |
| Amounts payable | 17/49 | €607,259 | €597,575 | -€9,684 | -1.6% |
| Amounts payable within one year | 42/48 | €561,247 | €597,575 | +€36,328 | +6.5% |
| Taxes, remuneration and social security | 45 | - | €4,820 | +€4,820 | |
| Taxes | 450/3 | - | €4,820 | +€4,820 | |
| Other amounts payable | 47/48 | €561,247 | €592,756 | +€31,508 | +5.6% |
| Accrued charges and deferred income | 492/3 | €46,012 | €0 | -€46,012 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,881 | €10,881 | = | 0.0% |
| Other operating charges | 640/8 | €10,402 | €5,955 | -€4,448 | -42.8% |
| Gross operating margin | 9900 | €361,702 | €30,348 | -€331,354 | -91.6% |
| Operating profit (loss) | 9901 | €340,419 | €13,513 | -€326,906 | -96.0% |
| Financial income | 75/76B | €11,112 | €16,674 | +€5,562 | +50.1% |
| Recurring financial income | 75 | €11,112 | €16,674 | +€5,562 | +50.1% |
| Financial charges | 65/66B | €45,042 | €30 | -€45,012 | -99.9% |
| Recurring financial charges | 65 | €45,042 | €30 | -€45,012 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €306,489 | €30,157 | -€276,332 | -90.2% |
| Transfer from deferred taxes | 780 | €62 | €62 | = | 0.0% |
| Income taxes | 67/77 | €33,768 | €9,813 | -€23,956 | -70.9% |
| Profit (loss) for the period | 9904 | €272,783 | €20,406 | -€252,377 | -92.5% |
| Transfer from tax-exempt reserves | 789 | €121 | €121 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €272,904 | €20,528 | -€252,377 | -92.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.