JACARANDA CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€22,950
down €22,950 (-3.5%), from €647,211 to €624,261
- Profit (loss) carried forward -€208,307
down €208,307 (-66.9%), from €311,307 to €103,000
- Other debts +€186,100
up €186,100 (+65.9%), from €282,200 to €468,300
- Other operating charges +€4,182
up €4,182 (+1087.7%), from €384 to €4,566
- Gross operating margin +€2,853
up €2,853 (+101.6%), from €2,807 to €5,660
- Depreciation +€145
up €145 (+0.6%), from €22,805 to €22,950
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €661,707 | €639,500 | -€22,207 | -3.4% |
| Fixed assets | 21/28 | €647,211 | €624,261 | -€22,950 | -3.5% |
| Tangible fixed assets | 22/27 | €647,211 | €624,261 | -€22,950 | -3.5% |
| Land and buildings | 22 | €647,211 | €624,261 | -€22,950 | -3.5% |
| Current assets | 29/58 | €14,496 | €15,239 | +€743 | +5.1% |
| Amounts receivable within one year | 40/41 | €14,362 | €14,530 | +€168 | +1.2% |
| Other amounts receivable | 41 | €14,362 | €14,530 | +€168 | +1.2% |
| Current investments | 50/53 | €134 | €709 | +€574 | +427.7% |
| Total equity and liabilities | 10/49 | €661,707 | €639,500 | -€22,207 | -3.4% |
| Equity | 10/15 | €379,507 | €171,200 | -€208,307 | -54.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €311,307 | €103,000 | -€208,307 | -66.9% |
| Amounts payable | 17/49 | €282,200 | €468,300 | +€186,100 | +65.9% |
| Amounts payable within one year | 42/48 | €282,200 | €468,300 | +€186,100 | +65.9% |
| Other amounts payable | 47/48 | €282,200 | €468,300 | +€186,100 | +65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,805 | €22,950 | +€145 | +0.6% |
| Other operating charges | 640/8 | €384 | €4,566 | +€4,182 | +1087.7% |
| Gross operating margin | 9900 | €2,807 | €5,660 | +€2,853 | +101.6% |
| Operating profit (loss) | 9901 | -€20,382 | -€21,856 | -€1,474 | -7.2% |
| Financial charges | 65/66B | €447 | €452 | +€5 | +1.0% |
| Recurring financial charges | 65 | €447 | €452 | +€5 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,829 | -€22,307 | -€1,478 | -7.1% |
| Profit (loss) for the period | 9904 | -€20,829 | -€22,307 | -€1,478 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,829 | -€22,307 | -€1,478 | -7.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.