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 +€38,241
up €38,241 (+116.5%), from €32,823 to €71,065
mainly Net result for the year (+€37,085) and Tax, wage and social debts (+€8,068)
- Tangible fixed assets +€3,651
up €3,651 (+148.3%), from €2,462 to €6,112
of which Furniture and vehicles: +€4,134
- Receivables within one year +€2,426
up €2,426 (+21.3%), from €11,414 to €13,840
of which Trade receivables: +€1,366
- Reserves +€36,252
up €36,252 (+92.5%), from €39,200 to €75,452
- Tax, wage and social debts +€8,068
up €8,068 (+248.0%), from €3,253 to €11,321
- Depreciation +€1,063
up €1,063 (+229.5%), from €463 to €1,526
- Gross operating margin -€865
down €865 (-1.7%), from €51,239 to €50,374
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 | €46,705 | €91,047 | +€44,342 | +94.9% |
| Fixed assets | 21/28 | €2,462 | €6,112 | +€3,651 | +148.3% |
| Tangible fixed assets | 22/27 | €2,462 | €6,112 | +€3,651 | +148.3% |
| Plant, machinery and equipment | 23 | €1,155 | €672 | -€483 | -41.8% |
| Furniture and vehicles | 24 | €1,306 | €5,440 | +€4,134 | +316.5% |
| Current assets | 29/58 | €44,243 | €84,935 | +€40,692 | +92.0% |
| Amounts receivable within one year | 40/41 | €11,414 | €13,840 | +€2,426 | +21.3% |
| Trade receivables | 40 | €11,414 | €12,780 | +€1,366 | +12.0% |
| Other amounts receivable | 41 | - | €1,060 | +€1,060 | |
| Cash at bank and in hand | 54/58 | €32,823 | €71,065 | +€38,241 | +116.5% |
| Deferred charges and accrued income | 490/1 | €6 | €30 | +€24 | +391.1% |
| Total equity and liabilities | 10/49 | €46,705 | €91,047 | +€44,342 | +94.9% |
| Equity | 10/15 | €42,200 | €78,452 | +€36,252 | +85.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,200 | €75,452 | +€36,252 | +92.5% |
| Distributable reserves | 133 | €39,200 | €75,452 | +€36,252 | +92.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,505 | €12,595 | +€8,090 | +179.6% |
| Amounts payable within one year | 42/48 | €4,172 | €12,262 | +€8,090 | +193.9% |
| Trade debts | 44 | - | €109 | +€109 | |
| Suppliers | 440/4 | - | €109 | +€109 | |
| Taxes, remuneration and social security | 45 | €3,253 | €11,321 | +€8,068 | +248.0% |
| Taxes | 450/3 | €3,253 | €11,321 | +€8,068 | +248.0% |
| Other amounts payable | 47/48 | €919 | €833 | -€86 | -9.4% |
| Accrued charges and deferred income | 492/3 | €333 | €333 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €1,526 | +€1,063 | +229.5% |
| Other operating charges | 640/8 | €156 | €232 | +€76 | +49.0% |
| Gross operating margin | 9900 | €51,239 | €50,374 | -€865 | -1.7% |
| Operating profit (loss) | 9901 | €50,620 | €48,616 | -€2,004 | -4.0% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €1,162 | €1,473 | +€312 | +26.8% |
| Recurring financial charges | 65 | €1,162 | €1,473 | +€312 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €49,459 | €47,171 | -€2,287 | -4.6% |
| Income taxes | 67/77 | €10,259 | €10,086 | -€173 | -1.7% |
| Profit (loss) for the period | 9904 | €39,200 | €37,085 | -€2,114 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,200 | €37,085 | -€2,114 | -5.4% |
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 6 October 2026 via checked.be.