JACARANDA: 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.
JACARANDA
Largest movements
- Receivables within one year -€167,992
down €167,992 (-84.4%), from €198,960 to €30,968
of which Trade receivables: -€168,065
- Tangible fixed assets -€25,692
down €25,692 (-15.1%), from €169,664 to €143,973
of which Land and buildings: -€26,769
- Deferred charges and accrued income -€4,982
down €4,982 (-94.1%), from €5,293 to €311
- Other debts -€194,251
down €194,251 (-90.9%), from €213,765 to €19,513
- Profit (loss) carried forward -€42,781
down €42,781 (-60.9%), from €70,291 to €27,511
- Trade debts +€21,832
up €21,832 (+347.8%), from €6,278 to €28,110
- Tax, wage and social debts +€15,977
up €15,977 (+162.5%), from €9,834 to €25,812
- Gross operating margin -€21,072
down €21,072 (-75.3%), from €27,985 to €6,913
- Other operating charges +€16,884
up €16,884 (+1000.6%), from €1,687 to €18,571
- Depreciation +€1,653
up €1,653 (+5.7%), from €29,039 to €30,692
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,811 | €177,588 | -€199,223 | -52.9% |
| Fixed assets | 21/28 | €169,664 | €143,973 | -€25,692 | -15.1% |
| Tangible fixed assets | 22/27 | €169,664 | €143,973 | -€25,692 | -15.1% |
| Land and buildings | 22 | €149,830 | €123,060 | -€26,769 | -17.9% |
| Plant, machinery and equipment | 23 | €10,541 | €9,221 | -€1,319 | -12.5% |
| Furniture and vehicles | 24 | €722 | €3,552 | +€2,830 | +392.1% |
| Leasing and similar rights | 25 | €8,572 | €8,139 | -€433 | -5.1% |
| Current assets | 29/58 | €207,147 | €33,616 | -€173,531 | -83.8% |
| Amounts receivable within one year | 40/41 | €198,960 | €30,968 | -€167,992 | -84.4% |
| Trade receivables | 40 | €198,592 | €30,528 | -€168,065 | -84.6% |
| Other amounts receivable | 41 | €368 | €440 | +€73 | +19.7% |
| Cash at bank and in hand | 54/58 | €2,894 | €2,336 | -€557 | -19.3% |
| Deferred charges and accrued income | 490/1 | €5,293 | €311 | -€4,982 | -94.1% |
| Total equity and liabilities | 10/49 | €376,811 | €177,588 | -€199,223 | -52.9% |
| Equity | 10/15 | €146,934 | €104,154 | -€42,781 | -29.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €70,446 | €70,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,586 | €68,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,291 | €27,511 | -€42,781 | -60.9% |
| Amounts payable | 17/49 | €229,877 | €73,435 | -€156,442 | -68.1% |
| Amounts payable within one year | 42/48 | €229,877 | €73,435 | -€156,442 | -68.1% |
| Trade debts | 44 | €6,278 | €28,110 | +€21,832 | +347.8% |
| Suppliers | 440/4 | €6,278 | €28,110 | +€21,832 | +347.8% |
| Taxes, remuneration and social security | 45 | €9,834 | €25,812 | +€15,977 | +162.5% |
| Taxes | 450/3 | €9,834 | €25,812 | +€15,977 | +162.5% |
| Other amounts payable | 47/48 | €213,765 | €19,513 | -€194,251 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,039 | €30,692 | +€1,653 | +5.7% |
| Other operating charges | 640/8 | €1,687 | €18,571 | +€16,884 | +1000.6% |
| Gross operating margin | 9900 | €27,985 | €6,913 | -€21,072 | -75.3% |
| Operating profit (loss) | 9901 | -€2,741 | -€42,350 | -€39,609 | -1444.9% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €525 | €300 | -€225 | -42.8% |
| Recurring financial charges | 65 | €525 | €300 | -€225 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,251 | -€42,650 | -€39,399 | -1211.8% |
| Income taxes | 67/77 | €132 | €130 | -€1 | -0.9% |
| Profit (loss) for the period | 9904 | -€3,383 | -€42,781 | -€39,398 | -1164.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,383 | -€42,781 | -€39,398 | -1164.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.