JACARANDA SERVICES: 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 SERVICES
Largest movements
- Current investments +€6.8m
up €6.8m (+70.5%), from €9.6m to €16.3m
- Cash -€6.0m
down €6.0m (-91.8%), from €6.5m to €534,359
mainly Current investments (-€6.8m) and Contributions, distributions and other (-€2.0m)
- Tangible fixed assets +€769,744
up €769,744 (+10840.7%), from €7,101 to €776,844
of which Land and buildings: +€768,871
- Profit (loss) carried forward -€2.0m
down €2.0m (-16.1%), from €12.3m to €10.3m
- Other debts +€2.0m
up €2.0m (+1174.2%), from €169,479 to €2.2m
- Reserves +€1.4m
up €1.4m (+37.4%), from €3.7m to €5.1m
- Financial income +€1.2m
up €1.2m (+118.8%), from €989,307 to €2.2m
- Financial charges +€321,133
up €321,133 (+2159.5%), from €14,871 to €336,003
- Taxes +€299,245
up €299,245 (+344.1%), from €86,958 to €386,203
- Depreciation +€20,247
new in 2025: €20,247
- Other operating charges +€4,070
up €4,070 (+40.3%), from €10,106 to €14,177
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
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 | €16,353,152 | €17,894,378 | +€1.5m | +9.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €175,941 | €945,684 | +€769,744 | +437.5% |
| Tangible fixed assets | 22/27 | €7,101 | €776,844 | +€769,744 | +10840.7% |
| Land and buildings | 22 | €7,101 | €775,972 | +€768,871 | +10828.4% |
| Furniture and vehicles | 24 | - | €873 | +€873 | |
| Financial fixed assets | 28 | €168,840 | €168,840 | = | 0.0% |
| Current assets | 29/58 | €16,177,212 | €16,948,694 | +€771,482 | +4.8% |
| Amounts receivable within one year | 40/41 | €87,874 | €87,874 | = | 0.0% |
| Other amounts receivable | 41 | €87,874 | €87,874 | = | 0.0% |
| Current investments | 50/53 | €9,574,576 | €16,326,461 | +€6.8m | +70.5% |
| Cash at bank and in hand | 54/58 | €6,514,762 | €534,359 | -€6.0m | -91.8% |
| Total equity and liabilities | 10/49 | €16,353,152 | €17,894,378 | +€1.5m | +9.4% |
| Equity | 10/15 | €16,094,884 | €15,505,440 | -€589,444 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,741,898 | €5,142,454 | +€1.4m | +37.4% |
| Distributable reserves | 133 | €3,741,898 | €5,142,454 | +€1.4m | +37.4% |
| Profit (loss) carried forward | 14 | €12,334,386 | €10,344,386 | -€2.0m | -16.1% |
| Amounts payable | 17/49 | €258,268 | €2,388,938 | +€2.1m | +825.0% |
| Amounts payable within one year | 42/48 | €256,609 | €2,387,532 | +€2.1m | +830.4% |
| Trade debts | 44 | €173 | €1,041 | +€868 | +501.5% |
| Suppliers | 440/4 | €173 | €1,041 | +€868 | +501.5% |
| Taxes, remuneration and social security | 45 | €86,958 | €227,013 | +€140,056 | +161.1% |
| Taxes | 450/3 | €86,958 | €227,013 | +€140,056 | +161.1% |
| Other amounts payable | 47/48 | €169,479 | €2,159,479 | +€2.0m | +1174.2% |
| Accrued charges and deferred income | 492/3 | €1,659 | €1,406 | -€253 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €20,247 | +€20,247 | |
| Other operating charges | 640/8 | €10,106 | €14,177 | +€4,070 | +40.3% |
| Gross operating margin | 9900 | -€7,796 | -€7,092 | +€704 | +9.0% |
| Operating profit (loss) | 9901 | -€17,902 | -€41,515 | -€23,613 | -131.9% |
| Financial income | 75/76B | €989,307 | €2,164,278 | +€1.2m | +118.8% |
| Recurring financial income | 75 | €989,307 | €2,164,278 | +€1.2m | +118.8% |
| Financial charges | 65/66B | €14,871 | €336,003 | +€321,133 | +2159.5% |
| Recurring financial charges | 65 | €14,871 | €336,003 | +€321,133 | +2159.5% |
| Profit (loss) for the period before taxes | 9903 | €956,534 | €1,786,759 | +€830,225 | +86.8% |
| Income taxes | 67/77 | €86,958 | €386,203 | +€299,245 | +344.1% |
| Profit (loss) for the period | 9904 | €869,577 | €1,400,556 | +€530,979 | +61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €869,577 | €1,400,556 | +€530,979 | +61.1% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.