JELOMA: 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.
JELOMA
Largest movements
- Receivables within one year +€138,330
up €138,330 (+519.6%), from €26,620 to €164,950
- Debts after one year +€346,041
up €346,041 (+953.5%), from €36,293 to €382,334
- Other debts -€242,865
down €242,865 (-25.4%), from €957,299 to €714,433
- Profit (loss) carried forward +€121,549
up €121,549 (+11.6%), from €1.1m to €1.2m
- Financial charges -€12,972
down €12,972 (-15.5%), from €83,774 to €70,802
of which Financial charges: -€12,972
- Gross operating margin +€6,540
up €6,540 (+3.3%), from €200,011 to €206,551
- Taxes +€5,131
up €5,131 (+14.4%), from €35,535 to €40,666
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 | €5,097,492 | €5,300,293 | +€202,802 | +4.0% |
| Fixed assets | 21/28 | €4,899,330 | €4,926,326 | +€26,996 | +0.6% |
| Financial fixed assets | 28 | €4,899,330 | €4,926,326 | +€26,996 | +0.6% |
| Current assets | 29/58 | €198,162 | €373,967 | +€175,806 | +88.7% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,620 | €164,950 | +€138,330 | +519.6% |
| Trade receivables | 40 | €26,620 | €164,950 | +€138,330 | +519.6% |
| Cash at bank and in hand | 54/58 | €119,546 | €156,425 | +€36,879 | +30.8% |
| Deferred charges and accrued income | 490/1 | €26,996 | €27,592 | +€597 | +2.2% |
| Total equity and liabilities | 10/49 | €5,097,492 | €5,300,293 | +€202,802 | +4.0% |
| Equity | 10/15 | €3,999,738 | €4,121,287 | +€121,549 | +3.0% |
| Contributions | 10/11 | €2,640,452 | €2,640,452 | = | 0.0% |
| Reserves | 13 | €308,931 | €308,931 | = | 0.0% |
| Distributable reserves | 133 | €308,931 | €308,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,050,355 | €1,171,904 | +€121,549 | +11.6% |
| Amounts payable | 17/49 | €1,097,754 | €1,179,006 | +€81,253 | +7.4% |
| Amounts payable after more than one year | 17 | €36,293 | €382,334 | +€346,041 | +953.5% |
| Financial debts | 170/4 | €36,293 | €382,334 | +€346,041 | +953.5% |
| Amounts payable within one year | 42/48 | €973,697 | €725,901 | -€247,796 | -25.4% |
| Trade debts | 44 | €6,073 | €1,117 | -€4,955 | -81.6% |
| Suppliers | 440/4 | €6,073 | €1,117 | -€4,955 | -81.6% |
| Taxes, remuneration and social security | 45 | €10,326 | €10,351 | +€25 | +0.2% |
| Taxes | 450/3 | €10,326 | €10,351 | +€25 | +0.2% |
| Other amounts payable | 47/48 | €957,299 | €714,433 | -€242,865 | -25.4% |
| Accrued charges and deferred income | 492/3 | €87,763 | €70,771 | -€16,992 | -19.4% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €200,011 | €206,551 | +€6,540 | +3.3% |
| Operating profit (loss) | 9901 | €198,917 | €205,424 | +€6,507 | +3.3% |
| Financial income | 75/76B | €26,996 | €27,592 | +€597 | +2.2% |
| Recurring financial income | 75 | €26,996 | €27,592 | +€597 | +2.2% |
| Financial charges | 65/66B | €83,774 | €70,802 | -€12,972 | -15.5% |
| Recurring financial charges | 65 | €83,774 | €70,802 | -€12,972 | -15.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €142,139 | €162,215 | +€20,076 | +14.1% |
| Income taxes | 67/77 | €35,535 | €40,666 | +€5,131 | +14.4% |
| Profit (loss) for the period | 9904 | €106,604 | €121,549 | +€14,944 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,604 | €121,549 | +€14,944 | +14.0% |
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 5 October 2026 via checked.be.