Jacaranda AGRP: 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.
Jacaranda AGRP
Largest movements
- Cash +€14,126
up €14,126 (+6.3%), from €222,568 to €236,694
mainly Net result for the year (+€58,333) and Tax, wage and social debts (+€15,743)
- Tangible fixed assets +€10,907
up €10,907 (+15.9%), from €68,583 to €79,490
of which Furniture and vehicles: +€16,309
- Receivables within one year -€8,923
down €8,923 (-99.1%), from €9,001 to €78
of which Trade receivables: -€8,211
- Intangible fixed assets -€4,577
down €4,577 (-28.0%), from €16,335 to €11,759
- Other debts -€63,675
down €63,675 (-42.2%), from €150,893 to €87,218
- Reserves +€58,333
up €58,333 (+33.5%), from €173,912 to €232,245
of which Distributable reserves: +€58,333
- Tax, wage and social debts +€15,743
up €15,743 (+95.4%), from €16,509 to €32,252
of which Taxes: +€20,867
- Gross operating margin -€12,366
down €12,366 (-10.5%), from €117,279 to €104,913
- Taxes +€3,653
up €3,653 (+18.9%), from €19,328 to €22,982
- Depreciation -€3,014
down €3,014 (-16.9%), from €17,851 to €14,837
- Other operating charges +€1,389
up €1,389 (+23.5%), from €5,906 to €7,295
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 | €370,969 | €381,327 | +€10,357 | +2.8% |
| Fixed assets | 21/28 | €86,005 | €92,335 | +€6,330 | +7.4% |
| Intangible fixed assets | 21 | €16,335 | €11,759 | -€4,577 | -28.0% |
| Tangible fixed assets | 22/27 | €68,583 | €79,490 | +€10,907 | +15.9% |
| Plant, machinery and equipment | 23 | €1,135 | €572 | -€563 | -49.6% |
| Furniture and vehicles | 24 | €12,206 | €28,515 | +€16,309 | +134% |
| Other tangible fixed assets | 26 | €55,242 | €50,403 | -€4,839 | -8.8% |
| Financial fixed assets | 28 | €1,087 | €1,087 | = | 0.0% |
| Current assets | 29/58 | €284,965 | €288,992 | +€4,027 | +1.4% |
| Stocks and contracts in progress | 3 | €46,625 | €46,135 | -€490 | -1.1% |
| Stocks | 30/36 | €46,625 | €46,135 | -€490 | -1.1% |
| Amounts receivable within one year | 40/41 | €9,001 | €78 | -€8,923 | -99.1% |
| Trade receivables | 40 | €8,288 | €78 | -€8,211 | -99.1% |
| Other amounts receivable | 41 | €713 | - | -€713 | |
| Cash at bank and in hand | 54/58 | €222,568 | €236,694 | +€14,126 | +6.3% |
| Deferred charges and accrued income | 490/1 | €6,771 | €6,085 | -€686 | -10.1% |
| Total equity and liabilities | 10/49 | €370,969 | €381,327 | +€10,357 | +2.8% |
| Equity | 10/15 | €199,704 | €258,037 | +€58,333 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,912 | €232,245 | +€58,333 | +33.5% |
| 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 | €172,052 | €230,385 | +€58,333 | +33.9% |
| Profit (loss) carried forward | 14 | €7,192 | €7,192 | = | 0.0% |
| Amounts payable | 17/49 | €171,265 | €123,290 | -€47,975 | -28.0% |
| Amounts payable within one year | 42/48 | €171,265 | €123,290 | -€47,975 | -28.0% |
| Trade debts | 44 | €3,863 | €3,820 | -€43 | -1.1% |
| Suppliers | 440/4 | €3,863 | €3,820 | -€43 | -1.1% |
| Taxes, remuneration and social security | 45 | €16,509 | €32,252 | +€15,743 | +95.4% |
| Taxes | 450/3 | €11,385 | €32,252 | +€20,867 | +183% |
| Remuneration and social security | 454/9 | €5,124 | - | -€5,124 | |
| Other amounts payable | 47/48 | €150,893 | €87,218 | -€63,675 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,851 | €14,837 | -€3,014 | -16.9% |
| Other operating charges | 640/8 | €5,906 | €7,295 | +€1,389 | +23.5% |
| Non-recurring operating charges | 66A | - | €1,042 | +€1,042 | |
| Gross operating margin | 9900 | €117,279 | €104,913 | -€12,366 | -10.5% |
| Operating profit (loss) | 9901 | €93,523 | €81,738 | -€11,784 | -12.6% |
| Financial income | 75/76B | €116 | €73 | -€43 | -36.9% |
| Recurring financial income | 75 | €116 | €73 | -€43 | -36.9% |
| Financial charges | 65/66B | €553 | €497 | -€56 | -10.0% |
| Recurring financial charges | 65 | €553 | €497 | -€56 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €93,086 | €81,314 | -€11,772 | -12.6% |
| Income taxes | 67/77 | €19,328 | €22,982 | +€3,653 | +18.9% |
| Profit (loss) for the period | 9904 | €73,758 | €58,333 | -€15,425 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,758 | €58,333 | -€15,425 | -20.9% |
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 20 October 2026 via checked.be.