jar: 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.
What changed
jar
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€43,055
2024 · €42,280+€775
Equity
€19,947
2024 · €19,947
Cash
€43,022
2024 · €41,048+€1,974
Balance sheet total
€406,142
2024 · €442,931-€36,789
Largest movements
Assets
- Tangible fixed assets -€38,362
down €38,362 (-9.9%), from €388,599 to €350,237
of which Land and buildings: -€38,590
Equity and liabilities
- Debts after one year -€36,417
down €36,417 (-11.0%), from €331,334 to €294,917
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€42,280
Gross operating margin
+€983
Depreciation
-€533
Other operating charges
+€108
Financial income
-€1
Financial charges
+€502
Taxes
-€285
Result 2025
€43,055
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.
From operations
+€85,036
Investment
-€2,874
Financing
-€80,187
Cash 2024
€41,048
From operations (derived)
+€85,036
Net result for the year
+€43,055
Depreciation
+€41,236
Receivables within one year
-€57
Deferred charges and accrued income
+€458
Trade debts
-€310
Tax, wage and social debts
-€429
Other debts
+€1,082
Investment (derived)
-€2,874
Investment in fixed assets (net)
-€2,874
Financing
-€80,187
Debts after one year
-€36,417
Current portion of long-term debt
+€455
Short-term financial debts
-€1,171
Contributions, distributions and other
-€43,055
Cash 2025
€43,022
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,931 | €406,142 | -€36,789 | -8.3% |
| Fixed assets | 21/28 | €388,599 | €350,237 | -€38,362 | -9.9% |
| Tangible fixed assets | 22/27 | €388,599 | €350,237 | -€38,362 | -9.9% |
| Land and buildings | 22 | €379,452 | €340,862 | -€38,590 | -10.2% |
| Plant, machinery and equipment | 23 | €1,610 | €3,137 | +€1,527 | +94.8% |
| Furniture and vehicles | 24 | €7,536 | €6,238 | -€1,299 | -17.2% |
| Current assets | 29/58 | €54,332 | €55,905 | +€1,573 | +2.9% |
| Amounts receivable within one year | 40/41 | €12,826 | €12,883 | +€57 | +0.4% |
| Trade receivables | 40 | €12,796 | €12,682 | -€114 | -0.9% |
| Other amounts receivable | 41 | €30 | €201 | +€171 | +578.0% |
| Cash at bank and in hand | 54/58 | €41,048 | €43,022 | +€1,974 | +4.8% |
| Deferred charges and accrued income | 490/1 | €458 | €0 | -€458 | -100.0% |
| Total equity and liabilities | 10/49 | €442,931 | €406,142 | -€36,789 | -8.3% |
| Equity | 10/15 | €19,947 | €19,947 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,347 | €1,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,347 | €1,347 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,347 | €1,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €422,984 | €386,195 | -€36,789 | -8.7% |
| Amounts payable after more than one year | 17 | €331,334 | €294,917 | -€36,417 | -11.0% |
| Financial debts | 170/4 | €331,334 | €294,917 | -€36,417 | -11.0% |
| Amounts payable within one year | 42/48 | €91,650 | €91,278 | -€373 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €35,962 | €36,417 | +€455 | +1.3% |
| Financial debts | 43 | €1,773 | €603 | -€1,171 | -66.0% |
| Credit institutions | 430/8 | €1,773 | €603 | -€1,171 | -66.0% |
| Trade debts | 44 | €326 | €16 | -€310 | -95.0% |
| Suppliers | 440/4 | €326 | €16 | -€310 | -95.0% |
| Taxes, remuneration and social security | 45 | €10,747 | €10,318 | -€429 | -4.0% |
| Taxes | 450/3 | €10,747 | €10,318 | -€429 | -4.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,842 | €43,924 | +€1,082 | +2.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,704 | €41,236 | +€533 | +1.3% |
| Other operating charges | 640/8 | €718 | €610 | -€108 | -15.1% |
| Gross operating margin | 9900 | €100,822 | €101,805 | +€983 | +1.0% |
| Operating profit (loss) | 9901 | €59,401 | €59,959 | +€559 | +0.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €5,093 | €4,591 | -€502 | -9.9% |
| Recurring financial charges | 65 | €5,093 | €4,591 | -€502 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €54,309 | €55,369 | +€1,060 | +2.0% |
| Income taxes | 67/77 | €12,029 | €12,314 | +€285 | +2.4% |
| Profit (loss) for the period | 9904 | €42,280 | €43,055 | +€775 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,280 | €43,055 | +€775 | +1.8% |
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 11 October 2026 via checked.be.