JALSINAJ: 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.
JALSINAJ
Largest movements
- Cash +€53,706
up €53,706 (+50.4%), from €106,543 to €160,249
mainly Net result for the year (+€69,748) and Deferred charges and accrued income (+€620)
- Profit (loss) carried forward +€69,748
up €69,748 (+522%), from €13,356 to €83,105
- Tax, wage and social debts -€16,824
down €16,824 (-66.7%), from €25,238 to €8,414
of which Taxes: -€16,843
- Gross operating margin +€7,582
up €7,582 (+9.4%), from €80,479 to €88,061
- Taxes +€1,389
up €1,389 (+8.4%), from €16,634 to €18,023
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 | €121,019 | €173,803 | +€52,784 | +43.6% |
| Fixed assets | 21/28 | €788 | €342 | -€447 | -56.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €788 | €342 | -€447 | -56.6% |
| Furniture and vehicles | 24 | €788 | €342 | -€447 | -56.6% |
| Current assets | 29/58 | €120,230 | €173,461 | +€53,231 | +44.3% |
| Amounts receivable within one year | 40/41 | €13,068 | €13,212 | +€144 | +1.1% |
| Trade receivables | 40 | €13,068 | €13,068 | = | 0.0% |
| Other amounts receivable | 41 | - | €144 | +€144 | |
| Cash at bank and in hand | 54/58 | €106,543 | €160,249 | +€53,706 | +50.4% |
| Deferred charges and accrued income | 490/1 | €620 | €0 | -€620 | -100% |
| Total equity and liabilities | 10/49 | €121,019 | €173,803 | +€52,784 | +43.6% |
| Equity | 10/15 | €93,638 | €163,387 | +€69,748 | +74.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,282 | €75,282 | = | 0.0% |
| Distributable reserves | 133 | €75,282 | €75,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,356 | €83,105 | +€69,748 | +522% |
| Amounts payable | 17/49 | €27,380 | €10,416 | -€16,964 | -62.0% |
| Amounts payable within one year | 42/48 | €27,255 | €10,291 | -€16,964 | -62.2% |
| Trade debts | 44 | €1,794 | €1,654 | -€141 | -7.8% |
| Suppliers | 440/4 | €1,794 | €1,654 | -€141 | -7.8% |
| Taxes, remuneration and social security | 45 | €25,238 | €8,414 | -€16,824 | -66.7% |
| Taxes | 450/3 | €23,189 | €6,346 | -€16,843 | -72.6% |
| Remuneration and social security | 454/9 | €2,048 | €2,068 | +€19 | +0.9% |
| Other amounts payable | 47/48 | €223 | €223 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €125 | €125 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €447 | +€1 | +0.1% |
| Other operating charges | 640/8 | €96 | €424 | +€328 | +342% |
| Gross operating margin | 9900 | €80,479 | €88,061 | +€7,582 | +9.4% |
| Operating profit (loss) | 9901 | €79,937 | €87,190 | +€7,253 | +9.1% |
| Financial income | 75/76B | €114 | €654 | +€539 | +471% |
| Recurring financial income | 75 | €114 | €654 | +€539 | +471% |
| Financial charges | 65/66B | €61 | €72 | +€11 | +18.0% |
| Recurring financial charges | 65 | €61 | €72 | +€11 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €79,991 | €87,772 | +€7,781 | +9.7% |
| Income taxes | 67/77 | €16,634 | €18,023 | +€1,389 | +8.4% |
| Profit (loss) for the period | 9904 | €63,356 | €69,748 | +€6,392 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,356 | €69,748 | +€6,392 | +10.1% |
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 17 October 2026 via checked.be.