JACARANDA SFEERCREATIES: 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 SFEERCREATIES
Largest movements
- Receivables within one year -€374,654
down €374,654 (-66.8%), from €560,478 to €185,824
of which Trade receivables: -€212,931
- Cash +€22,206
up €22,206 (+87.2%), from €25,454 to €47,660
mainly Receivables within one year (+€374,654) and Tax, wage and social debts (+€31,929)
- Tangible fixed assets +€12,481
up €12,481 (+3,280%), from €380 to €12,862
- Trade debts -€192,961
down €192,961 (-60.8%), from €317,370 to €124,409
- Advances received -€161,635
no longer reported in 2024 (was €161,635)
- Tax, wage and social debts +€31,929
up €31,929 (+1,035%), from €3,085 to €35,014
- Other debts -€20,663
down €20,663 (-34.1%), from €60,592 to €39,929
- Gross operating margin +€11,874
up €11,874 (+335%), from €3,546 to €15,420
- Other operating charges +€9,932
new in 2024: €9,932
- Depreciation +€378
up €378 (+21.8%), from €1,734 to €2,112
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.
Derived cash bridge
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 | €586,313 | €246,346 | -€339,967 | -58.0% |
| Fixed assets | 21/28 | €380 | €12,862 | +€12,481 | +3,280% |
| Tangible fixed assets | 22/27 | €380 | €12,862 | +€12,481 | +3,280% |
| Furniture and vehicles | 24 | €380 | €12,862 | +€12,481 | +3,280% |
| Current assets | 29/58 | €585,932 | €233,484 | -€352,448 | -60.2% |
| Amounts receivable within one year | 40/41 | €560,478 | €185,824 | -€374,654 | -66.8% |
| Trade receivables | 40 | €336,963 | €124,032 | -€212,931 | -63.2% |
| Other amounts receivable | 41 | €223,514 | €61,791 | -€161,723 | -72.4% |
| Cash at bank and in hand | 54/58 | €25,454 | €47,660 | +€22,206 | +87.2% |
| Total equity and liabilities | 10/49 | €586,313 | €246,346 | -€339,967 | -58.0% |
| Equity | 10/15 | €43,630 | €46,995 | +€3,365 | +7.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,890 | €1,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,440 | €38,805 | +€3,365 | +9.5% |
| Amounts payable | 17/49 | €542,683 | €199,351 | -€343,331 | -63.3% |
| Amounts payable within one year | 42/48 | €542,683 | €199,351 | -€343,331 | -63.3% |
| Trade debts | 44 | €317,370 | €124,409 | -€192,961 | -60.8% |
| Suppliers | 440/4 | €317,370 | €124,409 | -€192,961 | -60.8% |
| Advances received on contracts in progress | 46 | €161,635 | - | -€161,635 | |
| Taxes, remuneration and social security | 45 | €3,085 | €35,014 | +€31,929 | +1,035% |
| Taxes | 450/3 | €3,085 | €35,014 | +€31,929 | +1,035% |
| Other amounts payable | 47/48 | €60,592 | €39,929 | -€20,663 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €2,112 | +€378 | +21.8% |
| Other operating charges | 640/8 | - | €9,932 | +€9,932 | |
| Gross operating margin | 9900 | €3,546 | €15,420 | +€11,874 | +335% |
| Operating profit (loss) | 9901 | €1,813 | €3,377 | +€1,564 | +86.3% |
| Financial income | 75/76B | €0 | €96 | +€96 | +191,760% |
| Recurring financial income | 75 | €0 | €96 | +€96 | +191,760% |
| Financial charges | 65/66B | €216 | €108 | -€108 | -49.9% |
| Recurring financial charges | 65 | €216 | €108 | -€108 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €1,597 | €3,365 | +€1,768 | +111% |
| Profit (loss) for the period | 9904 | €1,597 | €3,365 | +€1,768 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €1,597 | €3,365 | +€1,768 | +111% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.