Jela: 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.
Jela
Largest movements
- Cash +€60,145
up €60,145 (+50.8%), from €118,400 to €178,545
mainly Net result for the year (+€62,485) and Depreciation (+€7,240)
- Tangible fixed assets -€7,240
down €7,240 (-24.7%), from €29,315 to €22,076
- Reserves +€62,485
up €62,485 (+66.8%), from €93,483 to €155,968
- Current portion of long-term debt -€14,902
down €14,902 (-91.5%), from €16,292 to €1,390
- Tax, wage and social debts +€6,798
up €6,798 (+14.1%), from €48,298 to €55,096
- Gross operating margin -€33,630
down €33,630 (-28.1%), from €119,685 to €86,055
- Taxes -€7,503
down €7,503 (-31.6%), from €23,741 to €16,237
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 | €163,761 | €216,197 | +€52,435 | +32.0% |
| Fixed assets | 21/28 | €29,315 | €22,076 | -€7,240 | -24.7% |
| Tangible fixed assets | 22/27 | €29,315 | €22,076 | -€7,240 | -24.7% |
| Furniture and vehicles | 24 | €29,315 | €22,076 | -€7,240 | -24.7% |
| Current assets | 29/58 | €134,446 | €194,121 | +€59,675 | +44.4% |
| Amounts receivable within one year | 40/41 | €14,416 | €14,776 | +€360 | +2.5% |
| Trade receivables | 40 | €14,416 | €14,776 | +€360 | +2.5% |
| Cash at bank and in hand | 54/58 | €118,400 | €178,545 | +€60,145 | +50.8% |
| Deferred charges and accrued income | 490/1 | €1,630 | €800 | -€830 | -50.9% |
| Total equity and liabilities | 10/49 | €163,761 | €216,197 | +€52,435 | +32.0% |
| Equity | 10/15 | €95,483 | €157,968 | +€62,485 | +65.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €93,483 | €155,968 | +€62,485 | +66.8% |
| Distributable reserves | 133 | €93,483 | €155,968 | +€62,485 | +66.8% |
| Amounts payable | 17/49 | €68,278 | €58,229 | -€10,050 | -14.7% |
| Amounts payable after more than one year | 17 | €1,390 | €0 | -€1,390 | -100.0% |
| Financial debts | 170/4 | €1,390 | €0 | -€1,390 | -100.0% |
| Amounts payable within one year | 42/48 | €66,888 | €58,229 | -€8,659 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €16,292 | €1,390 | -€14,902 | -91.5% |
| Trade debts | 44 | €321 | €45 | -€276 | -86.0% |
| Suppliers | 440/4 | €321 | €45 | -€276 | -86.0% |
| Taxes, remuneration and social security | 45 | €48,298 | €55,096 | +€6,798 | +14.1% |
| Taxes | 450/3 | €48,298 | €55,096 | +€6,798 | +14.1% |
| Other amounts payable | 47/48 | €1,977 | €1,697 | -€279 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,884 | €7,240 | +€356 | +5.2% |
| Other operating charges | 640/8 | €507 | €120 | -€387 | -76.3% |
| Gross operating margin | 9900 | €119,685 | €86,055 | -€33,630 | -28.1% |
| Operating profit (loss) | 9901 | €112,295 | €78,695 | -€33,600 | -29.9% |
| Financial income | 75/76B | €130 | €700 | +€570 | +437.1% |
| Recurring financial income | 75 | €130 | €700 | +€570 | +437.1% |
| Financial charges | 65/66B | €1,365 | €672 | -€693 | -50.7% |
| Recurring financial charges | 65 | €1,365 | €672 | -€693 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €111,060 | €78,722 | -€32,338 | -29.1% |
| Income taxes | 67/77 | €23,741 | €16,237 | -€7,503 | -31.6% |
| Profit (loss) for the period | 9904 | €87,319 | €62,485 | -€24,834 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,319 | €62,485 | -€24,834 | -28.4% |
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 7 October 2026 via checked.be.