JELIDA: 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.
JELIDA
Largest movements
- Tangible fixed assets -€14,682
down €14,682 (-2.0%), from €717,242 to €702,560
- Other debts -€22,000
down €22,000 (-14.1%), from €156,330 to €134,330
- Reserves +€11,962
up €11,962 (+2.5%), from €469,421 to €481,383
of which Distributable reserves: +€16,085
- Gross operating margin +€2,366
up €2,366 (+6.9%), from €34,167 to €36,533
- Taxes +€622
up €622 (+9.0%), from €6,884 to €7,506
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 | €723,428 | €711,786 | -€11,642 | -1.6% |
| Fixed assets | 21/28 | €717,242 | €702,560 | -€14,682 | -2.0% |
| Tangible fixed assets | 22/27 | €717,242 | €702,560 | -€14,682 | -2.0% |
| Land and buildings | 22 | €717,242 | €702,560 | -€14,682 | -2.0% |
| Current assets | 29/58 | €6,186 | €9,226 | +€3,040 | +49.1% |
| Amounts receivable within one year | 40/41 | €1,116 | - | -€1,116 | |
| Other amounts receivable | 41 | €1,116 | - | -€1,116 | |
| Cash at bank and in hand | 54/58 | €2,752 | €6,290 | +€3,538 | +128.6% |
| Deferred charges and accrued income | 490/1 | €2,318 | €2,936 | +€618 | +26.7% |
| Total equity and liabilities | 10/49 | €723,428 | €711,786 | -€11,642 | -1.6% |
| Equity | 10/15 | €533,289 | €545,251 | +€11,962 | +2.2% |
| Contributions | 10/11 | €63,868 | €63,868 | = | 0.0% |
| Capital | 10 | €63,868 | €63,868 | = | 0.0% |
| Issued capital | 100 | €63,868 | €63,868 | = | 0.0% |
| Reserves | 13 | €469,421 | €481,383 | +€11,962 | +2.5% |
| Non-distributable reserves | 130/1 | €6,387 | €6,387 | = | 0.0% |
| Legal reserve | 130 | €6,387 | €6,387 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,905 | €60,782 | -€4,123 | -6.4% |
| Distributable reserves | 133 | €398,129 | €414,214 | +€16,085 | +4.0% |
| Provisions and deferred taxes | 16 | €33,421 | €31,298 | -€2,123 | -6.4% |
| Deferred taxes | 168 | €33,421 | €31,298 | -€2,123 | -6.4% |
| Amounts payable | 17/49 | €156,718 | €135,237 | -€21,481 | -13.7% |
| Amounts payable within one year | 42/48 | €156,718 | €135,237 | -€21,481 | -13.7% |
| Trade debts | 44 | €388 | €400 | +€12 | +3.1% |
| Suppliers | 440/4 | €388 | €400 | +€12 | +3.1% |
| Taxes, remuneration and social security | 45 | - | €507 | +€507 | |
| Taxes | 450/3 | - | €507 | +€507 | |
| Other amounts payable | 47/48 | €156,330 | €134,330 | -€22,000 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,575 | €14,682 | +€107 | +0.7% |
| Other operating charges | 640/8 | €4,196 | €4,460 | +€264 | +6.3% |
| Gross operating margin | 9900 | €34,167 | €36,533 | +€2,366 | +6.9% |
| Operating profit (loss) | 9901 | €15,396 | €17,391 | +€1,995 | +13.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €15,350 | €17,345 | +€1,995 | +13.0% |
| Transfer from deferred taxes | 780 | €2,123 | €2,123 | = | 0.0% |
| Income taxes | 67/77 | €6,884 | €7,506 | +€622 | +9.0% |
| Profit (loss) for the period | 9904 | €10,589 | €11,962 | +€1,373 | +13.0% |
| Transfer from tax-exempt reserves | 789 | €4,123 | €4,123 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,712 | €16,085 | +€1,373 | +9.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.