JADA BRUCCOLERI: 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.
JADA BRUCCOLERI
Largest movements
- Cash -€16,911
down €16,911 (-10.5%), from €161,472 to €144,561
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€12,322)
- Receivables after one year -€6,524
no longer reported in 2025 (was €6,524)
- Reserves -€16,308
down €16,308 (-16.7%), from €97,539 to €81,231
- Tax, wage and social debts -€12,322
down €12,322 (-33.7%), from €36,590 to €24,268
- Trade debts +€3,546
up €3,546 (+166%), from €2,141 to €5,686
- Gross operating margin -€12,434
down €12,434 (-20.2%), from €61,685 to €49,251
- Taxes -€4,759
down €4,759 (-35.4%), from €13,451 to €8,692
- Financial charges +€2,029
up €2,029 (+57.0%), from €3,560 to €5,589
- Financial income -€1,769
down €1,769 (-52.5%), from €3,370 to €1,600
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 | €188,888 | €163,762 | -€25,127 | -13.3% |
| Fixed assets | 21/28 | €5,146 | €3,442 | -€1,704 | -33.1% |
| Tangible fixed assets | 22/27 | €5,146 | €3,442 | -€1,704 | -33.1% |
| Furniture and vehicles | 24 | €5,146 | €3,442 | -€1,704 | -33.1% |
| Current assets | 29/58 | €183,743 | €160,319 | -€23,423 | -12.7% |
| Amounts receivable after more than one year | 29 | €6,524 | - | -€6,524 | |
| Other amounts receivable | 291 | €6,524 | - | -€6,524 | |
| Amounts receivable within one year | 40/41 | €15,034 | €14,964 | -€70 | -0.5% |
| Trade receivables | 40 | - | €1,734 | +€1,734 | |
| Other amounts receivable | 41 | €15,034 | €13,230 | -€1,804 | -12.0% |
| Cash at bank and in hand | 54/58 | €161,472 | €144,561 | -€16,911 | -10.5% |
| Deferred charges and accrued income | 490/1 | €712 | €794 | +€83 | +11.6% |
| Total equity and liabilities | 10/49 | €188,888 | €163,762 | -€25,127 | -13.3% |
| Equity | 10/15 | €100,039 | €83,731 | -€16,308 | -16.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €97,539 | €81,231 | -€16,308 | -16.7% |
| Distributable reserves | 133 | €97,539 | €81,231 | -€16,308 | -16.7% |
| Amounts payable | 17/49 | €88,849 | €80,031 | -€8,819 | -9.9% |
| Amounts payable within one year | 42/48 | €88,804 | €80,031 | -€8,773 | -9.9% |
| Financial debts | 43 | €74 | €77 | +€3 | +3.8% |
| Credit institutions | 430/8 | €74 | €77 | +€3 | +3.8% |
| Trade debts | 44 | €2,141 | €5,686 | +€3,546 | +166% |
| Suppliers | 440/4 | €2,141 | €5,686 | +€3,546 | +166% |
| Taxes, remuneration and social security | 45 | €36,590 | €24,268 | -€12,322 | -33.7% |
| Taxes | 450/3 | €36,590 | €24,268 | -€12,322 | -33.7% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €1,704 | +€369 | +27.6% |
| Other operating charges | 640/8 | €1,375 | €1,174 | -€201 | -14.6% |
| Gross operating margin | 9900 | €61,685 | €49,251 | -€12,434 | -20.2% |
| Operating profit (loss) | 9901 | €58,975 | €46,373 | -€12,602 | -21.4% |
| Financial income | 75/76B | €3,370 | €1,600 | -€1,769 | -52.5% |
| Recurring financial income | 75 | €3,370 | €1,600 | -€1,769 | -52.5% |
| Financial charges | 65/66B | €3,560 | €5,589 | +€2,029 | +57.0% |
| Recurring financial charges | 65 | €3,560 | €5,589 | +€2,029 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €58,784 | €42,384 | -€16,400 | -27.9% |
| Income taxes | 67/77 | €13,451 | €8,692 | -€4,759 | -35.4% |
| Profit (loss) for the period | 9904 | €45,333 | €33,692 | -€11,641 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,333 | €33,692 | -€11,641 | -25.7% |
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 30 October 2026 via checked.be.