JALONS: what changed
Two fiscal 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.
JALONS
Largest movements
- Cash +€43,036
up €43,036 (+36.1%), from €119,301 to €162,337
mainly Net result for the year (+€24,687) and Receivables within one year (+€12,288)
- Receivables within one year -€12,288
down €12,288 (-61.3%), from €20,034 to €7,747
of which Trade receivables: -€8,092
- Reserves +€24,687
up €24,687 (+58.5%), from €42,215 to €66,902
- Tax, wage and social debts +€4,591
up €4,591 (+89.3%), from €5,143 to €9,734
- Trade debts +€2,308
up €2,308 (+11.9%), from €19,354 to €21,662
- Gross operating margin +€11,285
up €11,285 (+47.5%), from €23,756 to €35,041
- Taxes +€3,022
up €3,022 (+40.4%), from €7,472 to €10,495
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,715 | €175,700 | +€31,984 | +22.3% |
| Fixed assets | 21/28 | €2,574 | €2,300 | -€274 | -10.6% |
| Tangible fixed assets | 22/27 | €2,574 | €2,300 | -€274 | -10.6% |
| Furniture and vehicles | 24 | €2,574 | €2,300 | -€274 | -10.6% |
| Current assets | 29/58 | €141,141 | €173,400 | +€32,258 | +22.9% |
| Stocks and contracts in progress | 3 | €403 | €336 | -€68 | -16.7% |
| Stocks | 30/36 | €403 | €336 | -€68 | -16.7% |
| Amounts receivable within one year | 40/41 | €20,034 | €7,747 | -€12,288 | -61.3% |
| Trade receivables | 40 | €15,711 | €7,619 | -€8,092 | -51.5% |
| Other amounts receivable | 41 | €4,323 | €127 | -€4,196 | -97.1% |
| Cash at bank and in hand | 54/58 | €119,301 | €162,337 | +€43,036 | +36.1% |
| Deferred charges and accrued income | 490/1 | €1,402 | €2,980 | +€1,578 | +112.5% |
| Total equity and liabilities | 10/49 | €143,715 | €175,700 | +€31,984 | +22.3% |
| Equity | 10/15 | €119,218 | €143,905 | +€24,687 | +20.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €42,215 | €66,902 | +€24,687 | +58.5% |
| Distributable reserves | 133 | €42,215 | €66,902 | +€24,687 | +58.5% |
| Profit (loss) carried forward | 14 | €70,798 | €70,798 | = | 0.0% |
| Amounts payable | 17/49 | €24,497 | €31,795 | +€7,298 | +29.8% |
| Amounts payable within one year | 42/48 | €24,497 | €31,795 | +€7,298 | +29.8% |
| Financial debts | 43 | - | €399 | +€399 | |
| Credit institutions | 430/8 | - | €399 | +€399 | |
| Trade debts | 44 | €19,354 | €21,662 | +€2,308 | +11.9% |
| Suppliers | 440/4 | €19,354 | €21,662 | +€2,308 | +11.9% |
| Taxes, remuneration and social security | 45 | €5,143 | €9,734 | +€4,591 | +89.3% |
| Taxes | 450/3 | €5,143 | €9,734 | +€4,591 | +89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €274 | -€76 | -21.6% |
| Other operating charges | 640/8 | €884 | €783 | -€100 | -11.4% |
| Gross operating margin | 9900 | €23,756 | €35,041 | +€11,285 | +47.5% |
| Operating profit (loss) | 9901 | €22,523 | €33,984 | +€11,461 | +50.9% |
| Financial income | 75/76B | €1,648 | €1,383 | -€265 | -16.1% |
| Recurring financial income | 75 | €1,648 | €1,383 | -€265 | -16.1% |
| Financial charges | 65/66B | €202 | €185 | -€17 | -8.3% |
| Recurring financial charges | 65 | €202 | €185 | -€17 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €23,968 | €35,181 | +€11,213 | +46.8% |
| Income taxes | 67/77 | €7,472 | €10,495 | +€3,022 | +40.4% |
| Profit (loss) for the period | 9904 | €16,496 | €24,687 | +€8,191 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,496 | €24,687 | +€8,191 | +49.7% |
Source: filed annual accounts (NBB), fiscal years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.