IR A. JADOT: 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.
IR A. JADOT
Largest movements
- Current investments +€120,000
up €120,000 (+14.5%), from €825,352 to €945,352
- Cash +€51,464
up €51,464 (+125%), from €41,310 to €92,774
mainly Other debts (+€460,519) and Net result for the year (+€284,088)
- Other debts +€460,519
up €460,519 (+273%), from €168,895 to €629,414
- Reserves -€304,300
down €304,300 (-10.7%), from €2.9m to €2.5m
of which Distributable reserves: -€304,300
- Financial income -€414,058
down €414,058 (-56.6%), from €732,020 to €317,961
- Taxes -€45,552
down €45,552 (-48.2%), from €94,431 to €48,879
- Gross operating margin -€33,152
down €33,152 (-42.5%), from €77,962 to €44,810
- Depreciation +€7,025
up €7,025 (+52.5%), from €13,384 to €20,409
- Financial charges -€3,911
down €3,911 (-38.4%), from €10,178 to €6,267
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 | €4,541,674 | €4,723,264 | +€181,589 | +4.0% |
| Fixed assets | 21/28 | €3,162,507 | €3,144,499 | -€18,008 | -0.6% |
| Tangible fixed assets | 22/27 | €130,730 | €115,524 | -€15,206 | -11.6% |
| Land and buildings | 22 | €45,000 | €45,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,873 | €15,850 | -€24 | -0.1% |
| Furniture and vehicles | 24 | €69,857 | €54,674 | -€15,182 | -21.7% |
| Financial fixed assets | 28 | €3,031,777 | €3,028,975 | -€2,802 | -0.1% |
| Current assets | 29/58 | €1,379,167 | €1,578,764 | +€199,598 | +14.5% |
| Amounts receivable within one year | 40/41 | €512,156 | €540,289 | +€28,133 | +5.5% |
| Trade receivables | 40 | €66,663 | €126,753 | +€60,090 | +90.1% |
| Other amounts receivable | 41 | €445,493 | €413,536 | -€31,957 | -7.2% |
| Current investments | 50/53 | €825,352 | €945,352 | +€120,000 | +14.5% |
| Cash at bank and in hand | 54/58 | €41,310 | €92,774 | +€51,464 | +125% |
| Deferred charges and accrued income | 490/1 | €350 | €350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,541,674 | €4,723,264 | +€181,589 | +4.0% |
| Equity | 10/15 | €4,329,306 | €4,025,093 | -€304,212 | -7.0% |
| Contributions | 10/11 | €1,035,000 | €1,035,000 | = | 0.0% |
| Capital | 10 | €1,035,000 | €1,035,000 | = | 0.0% |
| Issued capital | 100 | €1,035,000 | €1,035,000 | = | 0.0% |
| Reserves | 13 | €2,850,800 | €2,546,500 | -€304,300 | -10.7% |
| Non-distributable reserves | 130/1 | €103,500 | €103,500 | = | 0.0% |
| Legal reserve | 130 | €103,500 | €103,500 | = | 0.0% |
| Distributable reserves | 133 | €2,747,300 | €2,443,000 | -€304,300 | -11.1% |
| Profit (loss) carried forward | 14 | €443,506 | €443,593 | +€88 | 0.0% |
| Amounts payable | 17/49 | €212,369 | €698,170 | +€485,802 | +229% |
| Amounts payable within one year | 42/48 | €209,454 | €696,190 | +€486,736 | +232% |
| Trade debts | 44 | €21,181 | €19,848 | -€1,333 | -6.3% |
| Suppliers | 440/4 | €21,181 | €19,848 | -€1,333 | -6.3% |
| Taxes, remuneration and social security | 45 | €19,378 | €46,928 | +€27,550 | +142% |
| Taxes | 450/3 | €19,378 | €46,928 | +€27,550 | +142% |
| Other amounts payable | 47/48 | €168,895 | €629,414 | +€460,519 | +273% |
| Accrued charges and deferred income | 492/3 | €2,915 | €1,980 | -€935 | -32.1% |
| Non-recurring operating income | 76A | €16,943 | €0 | -€16,943 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,384 | €20,409 | +€7,025 | +52.5% |
| Other operating charges | 640/8 | €5,895 | €3,129 | -€2,766 | -46.9% |
| Gross operating margin | 9900 | €77,962 | €44,810 | -€33,152 | -42.5% |
| Operating profit (loss) | 9901 | €58,683 | €21,272 | -€37,411 | -63.8% |
| Financial income | 75/76B | €732,020 | €317,961 | -€414,058 | -56.6% |
| Recurring financial income | 75 | €732,020 | €317,961 | -€414,058 | -56.6% |
| Financial charges | 65/66B | €10,178 | €6,267 | -€3,911 | -38.4% |
| Recurring financial charges | 65 | €10,178 | €6,267 | -€3,911 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €780,524 | €332,967 | -€447,558 | -57.3% |
| Income taxes | 67/77 | €94,431 | €48,879 | -€45,552 | -48.2% |
| Profit (loss) for the period | 9904 | €686,094 | €284,088 | -€402,006 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €686,094 | €284,088 | -€402,006 | -58.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.