C-Jar'Dyn: 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.
C-Jar'Dyn
Largest movements
- Cash +€15,653
up €15,653 (+122%), from €12,788 to €28,441
mainly Trade debts (+€14,969) and Tax, wage and social debts (+€6,715)
- Tangible fixed assets +€5,669
up €5,669 (+37.2%), from €15,228 to €20,897
of which Plant, machinery and equipment: +€5,853
- Stocks and contracts +€2,639
new in 2025: €2,639
- Receivables within one year +€2,157
up €2,157 (+15.6%), from €13,852 to €16,010
of which Trade receivables: +€2,010
- Deferred charges and accrued income +€1,010
up €1,010 (+553%), from €183 to €1,192
- Trade debts +€14,969
up €14,969 (+159%), from €9,399 to €24,369
- Tax, wage and social debts +€6,715
up €6,715 (+154%), from €4,357 to €11,072
of which Taxes: +€7,325
- Profit (loss) carried forward +€2,754
up €2,754 (+21.6%), from €12,761 to €15,514
- Current portion of long-term debt +€2,630
up €2,630 (+163%), from €1,613 to €4,243
- Other debts +€1,121
up €1,121 (+16.3%), from €6,855 to €7,976
- Staff costs +€19,929
up €19,929 (+168%), from €11,891 to €31,820
- Gross operating margin +€11,063
up €11,063 (+37.3%), from €29,675 to €40,738
- Depreciation +€3,168
up €3,168 (+240%), from €1,321 to €4,489
- Taxes -€2,077
down €2,077 (-68.5%), from €3,030 to €953
- Financial charges +€476
up €476 (+163%), from €292 to €767
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 | €42,051 | €69,180 | +€27,129 | +64.5% |
| Fixed assets | 21/28 | €15,228 | €20,897 | +€5,669 | +37.2% |
| Tangible fixed assets | 22/27 | €15,228 | €20,897 | +€5,669 | +37.2% |
| Plant, machinery and equipment | 23 | €10,967 | €16,820 | +€5,853 | +53.4% |
| Furniture and vehicles | 24 | €4,262 | €4,078 | -€184 | -4.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €26,823 | €48,283 | +€21,460 | +80.0% |
| Stocks and contracts in progress | 3 | - | €2,639 | +€2,639 | |
| Stocks | 30/36 | - | €2,639 | +€2,639 | |
| Amounts receivable within one year | 40/41 | €13,852 | €16,010 | +€2,157 | +15.6% |
| Trade receivables | 40 | €10,903 | €12,913 | +€2,010 | +18.4% |
| Other amounts receivable | 41 | €2,949 | €3,097 | +€148 | +5.0% |
| Cash at bank and in hand | 54/58 | €12,788 | €28,441 | +€15,653 | +122% |
| Deferred charges and accrued income | 490/1 | €183 | €1,192 | +€1,010 | +553% |
| Total equity and liabilities | 10/49 | €42,051 | €69,180 | +€27,129 | +64.5% |
| Equity | 10/15 | €16,761 | €19,514 | +€2,754 | +16.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,761 | €15,514 | +€2,754 | +21.6% |
| Amounts payable | 17/49 | €25,291 | €49,666 | +€24,375 | +96.4% |
| Amounts payable after more than one year | 17 | €3,066 | €2,006 | -€1,060 | -34.6% |
| Financial debts | 170/4 | €3,066 | €2,006 | -€1,060 | -34.6% |
| Amounts payable within one year | 42/48 | €22,225 | €47,660 | +€25,435 | +114% |
| Current portion of amounts payable after more than one year | 42 | €1,613 | €4,243 | +€2,630 | +163% |
| Trade debts | 44 | €9,399 | €24,369 | +€14,969 | +159% |
| Suppliers | 440/4 | €9,399 | €24,369 | +€14,969 | +159% |
| Taxes, remuneration and social security | 45 | €4,357 | €11,072 | +€6,715 | +154% |
| Taxes | 450/3 | €3,383 | €10,708 | +€7,325 | +217% |
| Remuneration and social security | 454/9 | €975 | €365 | -€610 | -62.6% |
| Other amounts payable | 47/48 | €6,855 | €7,976 | +€1,121 | +16.3% |
| Remuneration, social security and pensions | 62 | €11,891 | €31,820 | +€19,929 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321 | €4,489 | +€3,168 | +240% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | €29,675 | €40,738 | +€11,063 | +37.3% |
| Operating profit (loss) | 9901 | €16,076 | €4,429 | -€11,647 | -72.4% |
| Financial income | 75/76B | €7 | €46 | +€39 | +594% |
| Recurring financial income | 75 | €7 | €46 | +€39 | +594% |
| Financial charges | 65/66B | €292 | €767 | +€476 | +163% |
| Recurring financial charges | 65 | €292 | €767 | +€476 | +163% |
| Profit (loss) for the period before taxes | 9903 | €15,791 | €3,707 | -€12,083 | -76.5% |
| Income taxes | 67/77 | €3,030 | €953 | -€2,077 | -68.5% |
| Profit (loss) for the period | 9904 | €12,761 | €2,754 | -€10,007 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,761 | €2,754 | -€10,007 | -78.4% |
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 17 October 2026 via checked.be.