JACARI ESTATE: 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.
JACARI ESTATE
Largest movements
- Tangible fixed assets -€51,643
down €51,643 (-4.9%), from €1.1m to €1.0m
of which Land and buildings: -€55,278
- Debts after one year -€13,337
down €13,337 (-4.6%), from €288,533 to €275,196
- Reserves -€12,294
down €12,294 (-3.9%), from €313,747 to €301,453
of which Tax-exempt reserves: -€12,294
- Gross operating margin -€4,544
down €4,544 (-7.3%), from €62,014 to €57,469
- Financial charges -€2,032
down €2,032 (-21.3%), from €9,532 to €7,500
- Financial income +€834
up €834 (+70,068%), from €1 to €835
of which Non-recurring financial income: +€834
- Depreciation -€642
down €642 (-1.0%), from €67,415 to €66,772
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 | €1,077,275 | €1,024,437 | -€52,838 | -4.9% |
| Fixed assets | 21/28 | €1,053,870 | €1,002,227 | -€51,643 | -4.9% |
| Tangible fixed assets | 22/27 | €1,053,870 | €1,002,227 | -€51,643 | -4.9% |
| Land and buildings | 22 | €1,053,870 | €998,592 | -€55,278 | -5.2% |
| Plant, machinery and equipment | 23 | - | €3,634 | +€3,634 | |
| Current assets | 29/58 | €23,405 | €22,210 | -€1,195 | -5.1% |
| Amounts receivable within one year | 40/41 | - | €8 | +€8 | |
| Trade receivables | 40 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €19,961 | €18,919 | -€1,042 | -5.2% |
| Deferred charges and accrued income | 490/1 | €3,444 | €3,284 | -€160 | -4.6% |
| Total equity and liabilities | 10/49 | €1,077,275 | €1,024,437 | -€52,838 | -4.9% |
| Equity | 10/15 | €273,293 | €256,029 | -€17,263 | -6.3% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €313,747 | €301,453 | -€12,294 | -3.9% |
| Non-distributable reserves | 130/1 | €9,424 | €9,424 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,424 | €9,424 | = | 0.0% |
| Tax-exempt reserves | 132 | €154,155 | €141,860 | -€12,294 | -8.0% |
| Distributable reserves | 133 | €150,168 | €150,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288,348 | -€293,317 | -€4,969 | -1.7% |
| Provisions and deferred taxes | 16 | €79,378 | €73,047 | -€6,331 | -8.0% |
| Deferred taxes | 168 | €79,378 | €73,047 | -€6,331 | -8.0% |
| Amounts payable | 17/49 | €724,604 | €695,360 | -€29,244 | -4.0% |
| Amounts payable after more than one year | 17 | €288,533 | €275,196 | -€13,337 | -4.6% |
| Financial debts | 170/4 | €288,533 | €275,196 | -€13,337 | -4.6% |
| Amounts payable within one year | 42/48 | €436,072 | €420,165 | -€15,907 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €22,797 | €13,337 | -€9,460 | -41.5% |
| Trade debts | 44 | €209 | €1,260 | +€1,051 | +502% |
| Suppliers | 440/4 | €209 | €1,260 | +€1,051 | +502% |
| Other amounts payable | 47/48 | €413,065 | €405,567 | -€7,497 | -1.8% |
| Non-recurring operating income | 76A | €598 | - | -€598 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,415 | €66,772 | -€642 | -1.0% |
| Other operating charges | 640/8 | €7,394 | €7,626 | +€232 | +3.1% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €62,014 | €57,469 | -€4,544 | -7.3% |
| Operating profit (loss) | 9901 | -€12,794 | -€16,929 | -€4,135 | -32.3% |
| Financial income | 75/76B | €1 | €835 | +€834 | +70,068% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -16.0% |
| Non-recurring financial income | 76B | - | €834 | +€834 | |
| Financial charges | 65/66B | €9,532 | €7,500 | -€2,032 | -21.3% |
| Recurring financial charges | 65 | €9,532 | €7,500 | -€2,032 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,325 | -€23,594 | -€1,269 | -5.7% |
| Transfer from deferred taxes | 780 | €6,331 | €6,331 | -€0 | 0.0% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -36.1% |
| Profit (loss) for the period | 9904 | -€15,995 | -€17,263 | -€1,269 | -7.9% |
| Transfer from tax-exempt reserves | 789 | €12,294 | €12,294 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,700 | -€4,969 | -€1,269 | -34.3% |
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 18 October 2026 via checked.be.