JIALA Services: 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.
JIALA Services
Largest movements
- Receivables within one year -€38,675
down €38,675 (-80.8%), from €47,891 to €9,216
of which Other amounts receivable: -€38,487
- Cash +€9,585
up €9,585 (+13.5%), from €71,074 to €80,659
mainly Net result for the year (+€40,994) and Receivables within one year (+€38,675)
- Stocks and contracts +€4,786
up €4,786 (+8.5%), from €56,084 to €60,870
- Trade debts -€63,630
down €63,630 (-33.2%), from €191,619 to €127,989
- Profit (loss) carried forward +€40,994
up €40,994 (+69.4%), from -€59,044 to -€18,049
- Short-term financial debts -€8,551
down €8,551 (-100.0%), from €8,551 to €0
- Tax, wage and social debts +€4,537
up €4,537 (+15.6%), from €29,081 to €33,618
of which Taxes: +€3,855
- Staff costs +€41,996
up €41,996 (+23.2%), from €181,243 to €223,239
- Taxes +€3,000
up €3,000, from €0 to €3,000
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 | €190,241 | €163,557 | -€26,684 | -14.0% |
| Fixed assets | 21/28 | €13,670 | €11,803 | -€1,867 | -13.7% |
| Tangible fixed assets | 22/27 | €11,520 | €9,653 | -€1,867 | -16.2% |
| Land and buildings | 22 | €11,125 | €9,487 | -€1,638 | -14.7% |
| Plant, machinery and equipment | 23 | €395 | €166 | -€229 | -58.0% |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €176,572 | €151,755 | -€24,817 | -14.1% |
| Stocks and contracts in progress | 3 | €56,084 | €60,870 | +€4,786 | +8.5% |
| Stocks | 30/36 | €56,084 | €60,870 | +€4,786 | +8.5% |
| Amounts receivable within one year | 40/41 | €47,891 | €9,216 | -€38,675 | -80.8% |
| Trade receivables | 40 | €188 | €0 | -€188 | -100.0% |
| Other amounts receivable | 41 | €47,703 | €9,216 | -€38,487 | -80.7% |
| Cash at bank and in hand | 54/58 | €71,074 | €80,659 | +€9,585 | +13.5% |
| Deferred charges and accrued income | 490/1 | €1,522 | €1,010 | -€513 | -33.7% |
| Total equity and liabilities | 10/49 | €190,241 | €163,557 | -€26,684 | -14.0% |
| Equity | 10/15 | -€44,044 | -€3,049 | +€40,994 | +93.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,044 | -€18,049 | +€40,994 | +69.4% |
| Amounts payable | 17/49 | €234,285 | €166,607 | -€67,678 | -28.9% |
| Amounts payable within one year | 42/48 | €234,250 | €166,607 | -€67,644 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €8,551 | €0 | -€8,551 | -100.0% |
| Credit institutions | 430/8 | €8,551 | €0 | -€8,551 | -100.0% |
| Trade debts | 44 | €191,619 | €127,989 | -€63,630 | -33.2% |
| Suppliers | 440/4 | €191,619 | €127,989 | -€63,630 | -33.2% |
| Taxes, remuneration and social security | 45 | €29,081 | €33,618 | +€4,537 | +15.6% |
| Taxes | 450/3 | €2,688 | €6,543 | +€3,855 | +143.4% |
| Remuneration and social security | 454/9 | €26,393 | €27,075 | +€682 | +2.6% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €35 | €0 | -€35 | -100.0% |
| Remuneration, social security and pensions | 62 | €181,243 | €223,239 | +€41,996 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €1,867 | = | 0.0% |
| Other operating charges | 640/8 | €202 | €277 | +€75 | +37.0% |
| Gross operating margin | 9900 | €276,492 | €279,191 | +€2,699 | +1.0% |
| Operating profit (loss) | 9901 | €93,180 | €53,808 | -€39,372 | -42.3% |
| Financial income | 75/76B | €4,238 | €4,966 | +€728 | +17.2% |
| Recurring financial income | 75 | €4,238 | €4,966 | +€728 | +17.2% |
| Financial charges | 65/66B | €12,568 | €14,780 | +€2,212 | +17.6% |
| Recurring financial charges | 65 | €12,568 | €14,780 | +€2,212 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €84,851 | €43,994 | -€40,857 | -48.2% |
| Income taxes | 67/77 | €0 | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | €84,851 | €40,994 | -€43,857 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,851 | €40,994 | -€43,857 | -51.7% |
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 10 October 2026 via checked.be.