JEJALI: 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.
JEJALI
Largest movements
- Receivables within one year +€14,241
up €14,241 (+1365.3%), from €1,043 to €15,284
of which Other amounts receivable: +€14,241
- Tangible fixed assets +€8,435
up €8,435 (+745.3%), from €1,132 to €9,566
of which Other tangible fixed assets: +€8,661
- Cash +€1,456
up €1,456 (+9.9%), from €14,722 to €16,178
mainly Net result for the year (+€19,417) and Tax, wage and social debts (+€7,029)
- Reserves +€19,417
up €19,417 (+1348.6%), from €1,440 to €20,857
- Tax, wage and social debts +€7,029
up €7,029 (+78.4%), from €8,963 to €15,992
of which Taxes: +€7,029
- Trade debts -€2,314
down €2,314 (-66.2%), from €3,494 to €1,181
- Gross operating margin +€25,289
up €25,289 (+377.3%), from €6,704 to €31,993
- Taxes +€5,937
up €5,937 (+279.5%), from €2,124 to €8,061
- Financial charges -€688
down €688 (-17.1%), from €4,036 to €3,348
- Depreciation +€427
up €427 (+174.5%), from €244 to €671
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 | €16,897 | €41,029 | +€24,132 | +142.8% |
| Fixed assets | 21/28 | €1,132 | €9,566 | +€8,435 | +745.3% |
| Tangible fixed assets | 22/27 | €1,132 | €9,566 | +€8,435 | +745.3% |
| Plant, machinery and equipment | 23 | €1,132 | €905 | -€226 | -20.0% |
| Other tangible fixed assets | 26 | - | €8,661 | +€8,661 | |
| Current assets | 29/58 | €15,765 | €31,463 | +€15,698 | +99.6% |
| Amounts receivable within one year | 40/41 | €1,043 | €15,284 | +€14,241 | +1365.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,043 | €15,284 | +€14,241 | +1365.3% |
| Cash at bank and in hand | 54/58 | €14,722 | €16,178 | +€1,456 | +9.9% |
| Total equity and liabilities | 10/49 | €16,897 | €41,029 | +€24,132 | +142.8% |
| Equity | 10/15 | €4,440 | €23,857 | +€19,417 | +437.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,440 | €20,857 | +€19,417 | +1348.6% |
| Distributable reserves | 133 | €1,440 | €20,857 | +€19,417 | +1348.6% |
| Amounts payable | 17/49 | €12,457 | €17,172 | +€4,715 | +37.9% |
| Amounts payable within one year | 42/48 | €12,457 | €17,172 | +€4,715 | +37.9% |
| Trade debts | 44 | €3,494 | €1,181 | -€2,314 | -66.2% |
| Suppliers | 440/4 | €3,494 | €1,181 | -€2,314 | -66.2% |
| Taxes, remuneration and social security | 45 | €8,963 | €15,992 | +€7,029 | +78.4% |
| Taxes | 450/3 | €8,963 | €15,992 | +€7,029 | +78.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €671 | +€427 | +174.5% |
| Other operating charges | 640/8 | €363 | €498 | +€135 | +37.1% |
| Gross operating margin | 9900 | €6,704 | €31,993 | +€25,289 | +377.3% |
| Operating profit (loss) | 9901 | €6,096 | €30,824 | +€24,728 | +405.6% |
| Financial income | 75/76B | €32 | €2 | -€30 | -93.8% |
| Recurring financial income | 75 | €32 | €2 | -€30 | -93.8% |
| Financial charges | 65/66B | €4,036 | €3,348 | -€688 | -17.1% |
| Recurring financial charges | 65 | €4,036 | €3,348 | -€688 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €2,092 | €27,478 | +€25,386 | +1213.5% |
| Income taxes | 67/77 | €2,124 | €8,061 | +€5,937 | +279.5% |
| Profit (loss) for the period | 9904 | -€32 | €19,417 | +€19,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32 | €19,417 | +€19,449 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.