JACHARO: what changed
Two fiscal 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.
JACHARO
Largest movements
- Tangible fixed assets -€5,930
down €5,930 (-4.0%), from €149,258 to €143,328
- Profit (loss) carried forward -€5,618
down €5,618 (-2.8%), from -€197,163 to -€202,781
- Debts after one year -€2,211
down €2,211 (-0.8%), from €292,037 to €289,826
- Depreciation -€16,962
down €16,962 (-74.1%), from €22,892 to €5,930
- Gross operating margin +€1,311
up €1,311 (+66.2%), from €1,981 to €3,292
- Other operating charges -€345
down €345 (-13.1%), from €2,622 to €2,277
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 | €150,181 | €143,720 | -€6,461 | -4.3% |
| Fixed assets | 21/28 | €149,258 | €143,328 | -€5,930 | -4.0% |
| Tangible fixed assets | 22/27 | €149,258 | €143,328 | -€5,930 | -4.0% |
| Land and buildings | 22 | €149,258 | €143,328 | -€5,930 | -4.0% |
| Current assets | 29/58 | €923 | €392 | -€531 | -57.6% |
| Cash at bank and in hand | 54/58 | €6 | €392 | +€386 | +6847.2% |
| Deferred charges and accrued income | 490/1 | €917 | €0 | -€917 | -100.0% |
| Total equity and liabilities | 10/49 | €150,181 | €143,720 | -€6,461 | -4.3% |
| Equity | 10/15 | -€142,478 | -€148,096 | -€5,618 | -3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,093 | €36,093 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,233 | €34,233 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,163 | -€202,781 | -€5,618 | -2.8% |
| Amounts payable | 17/49 | €292,660 | €291,816 | -€843 | -0.3% |
| Amounts payable after more than one year | 17 | €292,037 | €289,826 | -€2,211 | -0.8% |
| Other amounts payable | 178/9 | €292,037 | €289,826 | -€2,211 | -0.8% |
| Amounts payable within one year | 42/48 | - | €1,346 | +€1,346 | |
| Trade debts | 44 | - | €1,346 | +€1,346 | |
| Suppliers | 440/4 | - | €1,346 | +€1,346 | |
| Accrued charges and deferred income | 492/3 | €623 | €644 | +€22 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,892 | €5,930 | -€16,962 | -74.1% |
| Other operating charges | 640/8 | €2,622 | €2,277 | -€345 | -13.1% |
| Gross operating margin | 9900 | €1,981 | €3,292 | +€1,311 | +66.2% |
| Operating profit (loss) | 9901 | -€23,532 | -€4,915 | +€18,617 | +79.1% |
| Financial charges | 65/66B | €681 | €703 | +€21 | +3.2% |
| Recurring financial charges | 65 | €681 | €703 | +€21 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,214 | -€5,618 | +€18,595 | +76.8% |
| Profit (loss) for the period | 9904 | -€24,214 | -€5,618 | +€18,595 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,214 | -€5,618 | +€18,595 | +76.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.