Jello: 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.
Jello
Largest movements
- Deferred charges and accrued income +€34,244
up €34,244 (+6,947%), from €493 to €34,737
- Receivables within one year -€15,198
down €15,198 (-30.1%), from €50,428 to €35,229
of which Trade receivables: -€18,426
- Tangible fixed assets -€11,584
down €11,584 (-19.3%), from €60,079 to €48,495
of which Furniture and vehicles: -€15,380
- Cash +€6,531
up €6,531 (+8.2%), from €79,569 to €86,100
mainly Net result for the year (+€36,149) and Depreciation (+€17,515)
- Reserves +€12,620
up €12,620 (+11.6%), from €108,888 to €121,508
- Other debts +€9,228
up €9,228 (+62.8%), from €14,700 to €23,928
- Debts after one year -€4,790
down €4,790 (-35.2%), from €13,599 to €8,809
- Accrued charges and deferred income +€2,945
up €2,945 (+173%), from €1,700 to €4,646
- Current portion of long-term debt -€2,856
down €2,856 (-37.4%), from €7,646 to €4,790
- Gross operating margin +€7,649
up €7,649 (+13.2%), from €58,115 to €65,764
- Depreciation +€6,247
up €6,247 (+55.4%), from €11,268 to €17,515
- Taxes -€847
down €847 (-7.3%), from €11,620 to €10,772
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.
Derived cash bridge
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 | €192,218 | €207,632 | +€15,414 | +8.0% |
| Fixed assets | 21/28 | €60,079 | €48,495 | -€11,584 | -19.3% |
| Tangible fixed assets | 22/27 | €60,079 | €48,495 | -€11,584 | -19.3% |
| Land and buildings | 22 | €2,859 | €4,579 | +€1,720 | +60.2% |
| Plant, machinery and equipment | 23 | €1,275 | €3,351 | +€2,077 | +163% |
| Furniture and vehicles | 24 | €55,945 | €40,565 | -€15,380 | -27.5% |
| Current assets | 29/58 | €132,139 | €159,136 | +€26,997 | +20.4% |
| Stocks and contracts in progress | 3 | €1,649 | €3,070 | +€1,421 | +86.2% |
| Stocks | 30/36 | €1,649 | €3,070 | +€1,421 | +86.2% |
| Amounts receivable within one year | 40/41 | €50,428 | €35,229 | -€15,198 | -30.1% |
| Trade receivables | 40 | €50,418 | €31,992 | -€18,426 | -36.5% |
| Other amounts receivable | 41 | €10 | €3,238 | +€3,228 | +32,278% |
| Cash at bank and in hand | 54/58 | €79,569 | €86,100 | +€6,531 | +8.2% |
| Deferred charges and accrued income | 490/1 | €493 | €34,737 | +€34,244 | +6,947% |
| Total equity and liabilities | 10/49 | €192,218 | €207,632 | +€15,414 | +8.0% |
| Equity | 10/15 | €108,888 | €121,508 | +€12,620 | +11.6% |
| Reserves | 13 | €108,888 | €121,508 | +€12,620 | +11.6% |
| Distributable reserves | 133 | €108,888 | €121,508 | +€12,620 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,330 | €86,124 | +€2,794 | +3.4% |
| Amounts payable after more than one year | 17 | €13,599 | €8,809 | -€4,790 | -35.2% |
| Financial debts | 170/4 | €13,599 | €8,809 | -€4,790 | -35.2% |
| Amounts payable within one year | 42/48 | €68,030 | €72,669 | +€4,639 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €7,646 | €4,790 | -€2,856 | -37.4% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €22,016 | €21,783 | -€233 | -1.1% |
| Suppliers | 440/4 | €22,016 | €21,783 | -€233 | -1.1% |
| Taxes, remuneration and social security | 45 | €23,668 | €22,143 | -€1,525 | -6.4% |
| Taxes | 450/3 | €20,668 | €19,893 | -€775 | -3.7% |
| Remuneration and social security | 454/9 | €3,000 | €2,250 | -€750 | -25.0% |
| Other amounts payable | 47/48 | €14,700 | €23,928 | +€9,228 | +62.8% |
| Accrued charges and deferred income | 492/3 | €1,700 | €4,646 | +€2,945 | +173% |
| Non-recurring operating income | 76A | €22,500 | €0 | -€22,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,268 | €17,515 | +€6,247 | +55.4% |
| Other operating charges | 640/8 | €610 | €455 | -€155 | -25.4% |
| Gross operating margin | 9900 | €58,115 | €65,764 | +€7,649 | +13.2% |
| Operating profit (loss) | 9901 | €46,237 | €47,794 | +€1,557 | +3.4% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €472 | €872 | +€401 | +84.9% |
| Recurring financial charges | 65 | €472 | €872 | +€401 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | €45,770 | €46,921 | +€1,151 | +2.5% |
| Income taxes | 67/77 | €11,620 | €10,772 | -€847 | -7.3% |
| Profit (loss) for the period | 9904 | €34,150 | €36,149 | +€1,999 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,150 | €36,149 | +€1,999 | +5.9% |
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 24 October 2026 via checked.be.