JALOZ: 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.
JALOZ
Largest movements
- Cash -€47,475
down €47,475 (-87.1%), from €54,531 to €7,056
mainly Receivables within one year (-€44,195) and Other debts (-€4,441)
- Receivables within one year +€44,195
up €44,195 (+98.8%), from €44,749 to €88,944
of which Trade receivables: +€44,194
- Other debts -€4,441
down €4,441 (-6.3%), from €70,659 to €66,218
- Profit (loss) carried forward +€2,060
up €2,060 (+32.6%), from €6,321 to €8,381
- Tax, wage and social debts -€1,529
down €1,529 (-66.5%), from €2,300 to €771
- Gross operating margin -€23,034
down €23,034 (-88.0%), from €26,185 to €3,151
- Taxes -€1,528
down €1,528 (-66.4%), from €2,300 to €772
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 | €99,280 | €96,000 | -€3,280 | -3.3% |
| Current assets | 29/58 | €99,280 | €96,000 | -€3,280 | -3.3% |
| Amounts receivable within one year | 40/41 | €44,749 | €88,944 | +€44,195 | +98.8% |
| Trade receivables | 40 | €44,479 | €88,673 | +€44,194 | +99.4% |
| Other amounts receivable | 41 | €270 | €271 | +€1 | +0.4% |
| Cash at bank and in hand | 54/58 | €54,531 | €7,056 | -€47,475 | -87.1% |
| Total equity and liabilities | 10/49 | €99,280 | €96,000 | -€3,280 | -3.3% |
| Equity | 10/15 | €26,321 | €28,381 | +€2,060 | +7.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €6,321 | €8,381 | +€2,060 | +32.6% |
| Amounts payable | 17/49 | €72,959 | €67,619 | -€5,340 | -7.3% |
| Amounts payable within one year | 42/48 | €72,959 | €67,619 | -€5,340 | -7.3% |
| Trade debts | 44 | - | €630 | +€630 | |
| Suppliers | 440/4 | - | €630 | +€630 | |
| Taxes, remuneration and social security | 45 | €2,300 | €771 | -€1,529 | -66.5% |
| Taxes | 450/3 | €2,300 | €771 | -€1,529 | -66.5% |
| Other amounts payable | 47/48 | €70,659 | €66,218 | -€4,441 | -6.3% |
| Other operating charges | 640/8 | - | €169 | +€169 | |
| Gross operating margin | 9900 | €26,185 | €3,151 | -€23,034 | -88.0% |
| Operating profit (loss) | 9901 | €26,185 | €2,982 | -€23,203 | -88.6% |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €26,065 | €2,832 | -€23,233 | -89.1% |
| Income taxes | 67/77 | €2,300 | €772 | -€1,528 | -66.4% |
| Profit (loss) for the period | 9904 | €23,765 | €2,060 | -€21,705 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,765 | €2,060 | -€21,705 | -91.3% |
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 23 October 2026 via checked.be.