JALYVEST: 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.
JALYVEST
Largest movements
- Cash -€845
down €845 (-65.9%), from €1,282 to €437
mainly Net result for the year (-€951) and Receivables within one year (-€8)
- Profit (loss) carried forward -€951
down €951 (-26.3%), from -€3,608 to -€4,558
- Trade debts +€114
new in 2025: €114
- Gross operating margin +€2,801
up €2,801 (+96.4%), from -€2,907 to -€106
- Other operating charges +€82
up €82 (+18.8%), from €437 to €520
- Financial charges +€62
up €62 (+23.5%), from €263 to €325
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 | €1,892 | €1,056 | -€837 | -44.2% |
| Current assets | 29/58 | €1,892 | €1,056 | -€837 | -44.2% |
| Amounts receivable within one year | 40/41 | €611 | €619 | +€8 | +1.4% |
| Other amounts receivable | 41 | €611 | €619 | +€8 | +1.4% |
| Cash at bank and in hand | 54/58 | €1,282 | €437 | -€845 | -65.9% |
| Total equity and liabilities | 10/49 | €1,892 | €1,056 | -€837 | -44.2% |
| Equity | 10/15 | -€1,108 | -€2,058 | -€951 | -85.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,608 | -€4,558 | -€951 | -26.3% |
| Amounts payable | 17/49 | €3,000 | €3,114 | +€114 | +3.8% |
| Amounts payable within one year | 42/48 | €3,000 | €3,114 | +€114 | +3.8% |
| Trade debts | 44 | - | €114 | +€114 | |
| Suppliers | 440/4 | - | €114 | +€114 | |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €437 | €520 | +€82 | +18.8% |
| Gross operating margin | 9900 | -€2,907 | -€106 | +€2,801 | +96.4% |
| Operating profit (loss) | 9901 | -€3,345 | -€625 | +€2,719 | +81.3% |
| Financial charges | 65/66B | €263 | €325 | +€62 | +23.5% |
| Recurring financial charges | 65 | €263 | €325 | +€62 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,608 | -€951 | +€2,657 | +73.7% |
| Profit (loss) for the period | 9904 | -€3,608 | -€951 | +€2,657 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,608 | -€951 | +€2,657 | +73.7% |
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 20 October 2026 via checked.be.