JAINRO: 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.
JAINRO
Largest movements
- Cash +€8,398
up €8,398 (+19996.1%), from €42 to €8,440
mainly Net result for the year (+€48,575) and Tax, wage and social debts (+€2,515)
- Profit (loss) carried forward +€48,576
up €48,576 (+22.8%), from -€213,434 to -€164,858
- Other debts -€43,015
down €43,015 (-25.9%), from €166,066 to €123,051
- Tax, wage and social debts +€2,515
up €2,515 (+247.8%), from €1,015 to €3,530
- Trade debts +€299
up €299 (+114.9%), from €260 to €559
- Gross operating margin +€44,152
up €44,152 (+812.1%), from €5,437 to €49,589
- Purchases and services +€3,900
new in 2025: €3,900
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 | €719 | €9,094 | +€8,375 | +1164.8% |
| Current assets | 29/58 | €719 | €9,094 | +€8,375 | +1164.8% |
| Amounts receivable within one year | 40/41 | €677 | €653 | -€24 | -3.5% |
| Trade receivables | 40 | €677 | €653 | -€24 | -3.5% |
| Cash at bank and in hand | 54/58 | €42 | €8,440 | +€8,398 | +19996.1% |
| Total equity and liabilities | 10/49 | €719 | €9,094 | +€8,375 | +1164.8% |
| Equity | 10/15 | -€166,622 | -€118,046 | +€48,576 | +29.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €9,628 | €9,628 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €8,389 | €8,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,434 | -€164,858 | +€48,576 | +22.8% |
| Amounts payable | 17/49 | €167,341 | €127,140 | -€40,201 | -24.0% |
| Amounts payable within one year | 42/48 | €167,341 | €127,140 | -€40,201 | -24.0% |
| Trade debts | 44 | €260 | €559 | +€299 | +114.9% |
| Suppliers | 440/4 | €260 | €559 | +€299 | +114.9% |
| Taxes, remuneration and social security | 45 | €1,015 | €3,530 | +€2,515 | +247.8% |
| Taxes | 450/3 | €1,015 | €3,530 | +€2,515 | +247.8% |
| Other amounts payable | 47/48 | €166,066 | €123,051 | -€43,015 | -25.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,900 | +€3,900 | |
| Other operating charges | 640/8 | €1,179 | €910 | -€269 | -22.9% |
| Gross operating margin | 9900 | €5,437 | €49,589 | +€44,152 | +812.1% |
| Operating profit (loss) | 9901 | €4,258 | €48,680 | +€44,422 | +1043.3% |
| Financial charges | 65/66B | €140 | €105 | -€35 | -25.3% |
| Recurring financial charges | 65 | €140 | €105 | -€35 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €4,118 | €48,575 | +€44,457 | +1079.6% |
| Profit (loss) for the period | 9904 | €4,118 | €48,575 | +€44,457 | +1079.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,118 | €48,575 | +€44,457 | +1079.6% |
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 29 September 2026 via checked.be.