JALU DEVLOP: 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.
JALU DEVLOP
Largest movements
- Receivables within one year +€3,905
up €3,905 (+7.6%), from €51,135 to €55,040
- Cash -€1,289
down €1,289 (-86.5%), from €1,491 to €202
mainly Receivables within one year (-€3,905)
- Profit (loss) carried forward +€1,666
up €1,666 (+4.8%), from -€34,879 to -€33,213
- Trade debts +€899
up €899 (+56.5%), from €1,593 to €2,492
- Gross operating margin -€797
down €797 (-104.9%), from -€760 to -€1,556
- Financial income +€203
up €203 (+5.6%), from €3,651 to €3,854
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.
Cash bridge derived
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 | €53,643 | €56,208 | +€2,565 | +4.8% |
| Current assets | 29/58 | €53,643 | €56,208 | +€2,565 | +4.8% |
| Amounts receivable within one year | 40/41 | €51,135 | €55,040 | +€3,905 | +7.6% |
| Other amounts receivable | 41 | €51,135 | €55,040 | +€3,905 | +7.6% |
| Cash at bank and in hand | 54/58 | €1,491 | €202 | -€1,289 | -86.5% |
| Deferred charges and accrued income | 490/1 | €1,016 | €966 | -€51 | -5.0% |
| Total equity and liabilities | 10/49 | €53,643 | €56,208 | +€2,565 | +4.8% |
| Equity | 10/15 | -€28,679 | -€27,013 | +€1,666 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,879 | -€33,213 | +€1,666 | +4.8% |
| Amounts payable | 17/49 | €82,322 | €83,221 | +€899 | +1.1% |
| Amounts payable within one year | 42/48 | €82,322 | €83,221 | +€899 | +1.1% |
| Trade debts | 44 | €1,593 | €2,492 | +€899 | +56.5% |
| Suppliers | 440/4 | €1,593 | €2,492 | +€899 | +56.5% |
| Other amounts payable | 47/48 | €80,729 | €80,729 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€760 | -€1,556 | -€797 | -104.9% |
| Operating profit (loss) | 9901 | -€1,273 | -€2,084 | -€811 | -63.7% |
| Financial income | 75/76B | €3,651 | €3,854 | +€203 | +5.6% |
| Recurring financial income | 75 | €3,651 | €3,854 | +€203 | +5.6% |
| Financial charges | 65/66B | €104 | €104 | +€0 | +0.4% |
| Recurring financial charges | 65 | €104 | €104 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,274 | €1,666 | -€608 | -26.7% |
| Profit (loss) for the period | 9904 | €2,274 | €1,666 | -€608 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,274 | €1,666 | -€608 | -26.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.