JELLE: what changed
Two financial 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.
JELLE
Largest movements
- Cash +€18,123
up €18,123 (+218.0%), from €8,312 to €26,435
mainly Other debts (+€39,270) and Depreciation (+€9,266)
- Receivables within one year +€7,563
up €7,563 (+35.0%), from €21,635 to €29,198
of which Other amounts receivable: +€5,055
- Tangible fixed assets -€5,067
down €5,067 (-5.3%), from €95,706 to €90,639
of which Furniture and vehicles: -€2,789
- Other debts +€39,270
up €39,270 (+14.4%), from €272,524 to €311,794
- Debts after one year -€12,499
no longer reported in 2025 (was €12,499)
- Profit (loss) carried forward -€5,577
down €5,577 (-3.2%), from -€173,918 to -€179,494
- Trade debts -€3,628
down €3,628 (-83.4%), from €4,349 to €721
- Tax, wage and social debts +€3,308
up €3,308 (+29.3%), from €11,309 to €14,617
- Gross operating margin +€69,558
up €69,558, from -€58,537 to €11,022
- Financial charges +€3,384
up €3,384 (+353.1%), from €958 to €4,342
- Depreciation +€2,104
up €2,104 (+29.4%), from €7,162 to €9,266
- Other operating charges -€1,263
down €1,263 (-29.7%), from €4,253 to €2,990
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 | €162,153 | €183,028 | +€20,875 | +12.9% |
| Fixed assets | 21/28 | €95,706 | €90,894 | -€4,812 | -5.0% |
| Tangible fixed assets | 22/27 | €95,706 | €90,639 | -€5,067 | -5.3% |
| Land and buildings | 22 | €80,662 | €80,455 | -€208 | -0.3% |
| Plant, machinery and equipment | 23 | €5,982 | €3,911 | -€2,070 | -34.6% |
| Furniture and vehicles | 24 | €9,062 | €6,273 | -€2,789 | -30.8% |
| Financial fixed assets | 28 | - | €255 | +€255 | |
| Current assets | 29/58 | €66,447 | €92,133 | +€25,687 | +38.7% |
| Stocks and contracts in progress | 3 | €36,500 | €36,500 | = | 0.0% |
| Stocks | 30/36 | €36,500 | €36,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,635 | €29,198 | +€7,563 | +35.0% |
| Trade receivables | 40 | - | €2,508 | +€2,508 | |
| Other amounts receivable | 41 | €21,635 | €26,690 | +€5,055 | +23.4% |
| Cash at bank and in hand | 54/58 | €8,312 | €26,435 | +€18,123 | +218.0% |
| Total equity and liabilities | 10/49 | €162,153 | €183,028 | +€20,875 | +12.9% |
| Equity | 10/15 | -€138,528 | -€144,105 | -€5,577 | -4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €15,390 | €15,390 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €13,390 | €13,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,918 | -€179,494 | -€5,577 | -3.2% |
| Amounts payable | 17/49 | €300,681 | €327,132 | +€26,451 | +8.8% |
| Amounts payable after more than one year | 17 | €12,499 | - | -€12,499 | |
| Financial debts | 170/4 | €12,499 | - | -€12,499 | |
| Amounts payable within one year | 42/48 | €288,182 | €327,132 | +€38,950 | +13.5% |
| Trade debts | 44 | €4,349 | €721 | -€3,628 | -83.4% |
| Suppliers | 440/4 | €4,349 | €721 | -€3,628 | -83.4% |
| Taxes, remuneration and social security | 45 | €11,309 | €14,617 | +€3,308 | +29.3% |
| Taxes | 450/3 | €11,309 | €14,617 | +€3,308 | +29.3% |
| Other amounts payable | 47/48 | €272,524 | €311,794 | +€39,270 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,162 | €9,266 | +€2,104 | +29.4% |
| Other operating charges | 640/8 | €4,253 | €2,990 | -€1,263 | -29.7% |
| Gross operating margin | 9900 | -€58,537 | €11,022 | +€69,558 | |
| Operating profit (loss) | 9901 | -€69,952 | -€1,234 | +€68,717 | +98.2% |
| Financial charges | 65/66B | €958 | €4,342 | +€3,384 | +353.1% |
| Recurring financial charges | 65 | €958 | €4,342 | +€3,384 | +353.1% |
| Profit (loss) for the period before taxes | 9903 | -€70,910 | -€5,577 | +€65,333 | +92.1% |
| Profit (loss) for the period | 9904 | -€70,910 | -€5,577 | +€65,333 | +92.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,910 | -€5,577 | +€65,333 | +92.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.