JELECO: 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.
JELECO
Largest movements
- Cash +€3,913
up €3,913 (+62402.1%), from €6 to €3,919
mainly Net result for the year (+€9,204) and Trade debts (+€136)
- Receivables within one year +€427
up €427 (+53.0%), from €805 to €1,232
of which Other amounts receivable: +€382
- Reserves +€9,204
up €9,204 (+73.3%), from €12,556 to €21,760
of which Distributable reserves: +€9,204
- Other debts -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Gross operating margin +€12,500
up €12,500, from -€2,641 to €9,859
- Other operating charges +€103
up €103 (+19.1%), from €540 to €643
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 | €34,277 | €38,616 | +€4,339 | +12.7% |
| Fixed assets | 21/28 | €33,466 | €33,466 | = | 0.0% |
| Tangible fixed assets | 22/27 | €33,466 | €33,466 | = | 0.0% |
| Land and buildings | 22 | €33,466 | €33,466 | = | 0.0% |
| Current assets | 29/58 | €812 | €5,151 | +€4,339 | +534.7% |
| Amounts receivable within one year | 40/41 | €805 | €1,232 | +€427 | +53.0% |
| Trade receivables | 40 | - | €45 | +€45 | |
| Other amounts receivable | 41 | €805 | €1,187 | +€382 | +47.4% |
| Cash at bank and in hand | 54/58 | €6 | €3,919 | +€3,913 | +62402.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €34,277 | €38,616 | +€4,339 | +12.7% |
| Equity | 10/15 | €29,126 | €38,329 | +€9,204 | +31.6% |
| Contributions | 10/11 | €16,569 | €16,569 | = | 0.0% |
| Reserves | 13 | €12,556 | €21,760 | +€9,204 | +73.3% |
| Tax-exempt reserves | 132 | €7,048 | €7,048 | = | 0.0% |
| Distributable reserves | 133 | €5,508 | €14,712 | +€9,204 | +167.1% |
| Amounts payable | 17/49 | €5,152 | €287 | -€4,864 | -94.4% |
| Amounts payable within one year | 42/48 | €5,152 | €287 | -€4,864 | -94.4% |
| Trade debts | 44 | €152 | €287 | +€136 | +89.4% |
| Suppliers | 440/4 | €152 | €287 | +€136 | +89.4% |
| Other amounts payable | 47/48 | €5,000 | €0 | -€5,000 | -100.0% |
| Other operating charges | 640/8 | €540 | €643 | +€103 | +19.1% |
| Gross operating margin | 9900 | -€2,641 | €9,859 | +€12,500 | |
| Operating profit (loss) | 9901 | -€3,181 | €9,215 | +€12,396 | |
| Financial income | 75/76B | €0 | €26 | +€26 | |
| Recurring financial income | 75 | €0 | €26 | +€26 | |
| Financial charges | 65/66B | €39 | €37 | -€2 | -4.8% |
| Recurring financial charges | 65 | €39 | €37 | -€2 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,220 | €9,204 | +€12,424 | |
| Profit (loss) for the period | 9904 | -€3,220 | €9,204 | +€12,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,220 | €9,204 | +€12,424 |
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 8 October 2026 via checked.be.