JELASS: 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.
JELASS
Largest movements
- Tangible fixed assets -€103,353
no longer reported in 2024 (was €103,353)
of which Other tangible fixed assets: -€72,799
- Cash -€21,181
down €21,181 (-99.9%), from €21,192 to €11
mainly Other debts (-€68,948) and Tax, wage and social debts (-€31,533)
- Receivables within one year +€17,357
up €17,357 (+77.0%), from €22,541 to €39,898
of which Other amounts receivable: +€22,589
- Other debts -€68,948
down €68,948 (-12.4%), from €556,283 to €487,336
- Tax, wage and social debts -€31,533
down €31,533 (-22.8%), from €138,324 to €106,791
of which Remuneration and social security: -€31,533
- Profit (loss) carried forward -€7,550
down €7,550 (-1.3%), from -€580,565 to -€588,115
- Staff costs -€174,285
down €174,285, from €149,818 to -€24,467
- Gross operating margin +€31,559
up €31,559 (+55.1%), from -€57,247 to -€25,688
- Depreciation -€20,412
no longer reported in 2024 (was €20,412)
- Other operating charges +€4,146
up €4,146 (+332.4%), from €1,247 to €5,393
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,086 | €39,909 | -€107,177 | -72.9% |
| Fixed assets | 21/28 | €103,353 | - | -€103,353 | |
| Tangible fixed assets | 22/27 | €103,353 | - | -€103,353 | |
| Plant, machinery and equipment | 23 | €1,920 | - | -€1,920 | |
| Furniture and vehicles | 24 | €28,634 | - | -€28,634 | |
| Other tangible fixed assets | 26 | €72,799 | - | -€72,799 | |
| Current assets | 29/58 | €43,733 | €39,909 | -€3,824 | -8.7% |
| Amounts receivable within one year | 40/41 | €22,541 | €39,898 | +€17,357 | +77.0% |
| Trade receivables | 40 | €6,895 | €1,663 | -€5,232 | -75.9% |
| Other amounts receivable | 41 | €15,646 | €38,235 | +€22,589 | +144.4% |
| Cash at bank and in hand | 54/58 | €21,192 | €11 | -€21,181 | -99.9% |
| Total equity and liabilities | 10/49 | €147,086 | €39,909 | -€107,177 | -72.9% |
| Equity | 10/15 | -€561,965 | -€569,515 | -€7,550 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€580,565 | -€588,115 | -€7,550 | -1.3% |
| Amounts payable | 17/49 | €709,051 | €609,424 | -€99,627 | -14.1% |
| Amounts payable within one year | 42/48 | €709,051 | €609,424 | -€99,627 | -14.1% |
| Trade debts | 44 | €14,444 | €15,297 | +€853 | +5.9% |
| Suppliers | 440/4 | €14,444 | €15,297 | +€853 | +5.9% |
| Taxes, remuneration and social security | 45 | €138,324 | €106,791 | -€31,533 | -22.8% |
| Taxes | 450/3 | €33,780 | €33,780 | = | 0.0% |
| Remuneration and social security | 454/9 | €104,544 | €73,011 | -€31,533 | -30.2% |
| Other amounts payable | 47/48 | €556,283 | €487,336 | -€68,948 | -12.4% |
| Remuneration, social security and pensions | 62 | €149,818 | -€24,467 | -€174,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,412 | - | -€20,412 | |
| Other operating charges | 640/8 | €1,247 | €5,393 | +€4,146 | +332.4% |
| Gross operating margin | 9900 | -€57,247 | -€25,688 | +€31,559 | +55.1% |
| Operating profit (loss) | 9901 | -€228,724 | -€6,614 | +€222,110 | +97.1% |
| Financial income | 75/76B | €53 | €12 | -€41 | -77.3% |
| Recurring financial income | 75 | €53 | €12 | -€41 | -77.3% |
| Financial charges | 65/66B | €643 | €948 | +€305 | +47.5% |
| Recurring financial charges | 65 | €643 | €948 | +€305 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | -€229,313 | -€7,550 | +€221,763 | +96.7% |
| Profit (loss) for the period | 9904 | -€229,313 | -€7,550 | +€221,763 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€229,313 | -€7,550 | +€221,763 | +96.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.