JAR architectuur: what changed
JAR architectuur
Largest movements
- Cash +€16,074
up €16,074 (+38.1%), from €42,195 to €58,270
mainly Net result for the year (+€10,496) and Depreciation (+€3,282)
- Tangible fixed assets -€3,282
down €3,282 (-13.2%), from €24,782 to €21,500
of which Other tangible fixed assets: -€2,042
- Reserves +€10,496
up €10,496 (+16.9%), from €62,150 to €72,645
of which Distributable reserves: +€10,496
- Tax, wage and social debts +€2,502
up €2,502 (+43.6%), from €5,736 to €8,239
of which Taxes: +€2,484
- Gross operating margin -€16,529
down €16,529 (-47.2%), from €35,027 to €18,497
- Taxes -€4,185
down €4,185 (-49.8%), from €8,398 to €4,212
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,105 | €89,396 | +€13,292 | +17.5% |
| Fixed assets | 21/28 | €24,782 | €21,500 | -€3,282 | -13.2% |
| Tangible fixed assets | 22/27 | €24,782 | €21,500 | -€3,282 | -13.2% |
| Furniture and vehicles | 24 | €5,279 | €4,039 | -€1,240 | -23.5% |
| Other tangible fixed assets | 26 | €19,503 | €17,461 | -€2,042 | -10.5% |
| Current assets | 29/58 | €51,323 | €67,896 | +€16,573 | +32.3% |
| Amounts receivable within one year | 40/41 | €8,995 | €9,494 | +€499 | +5.5% |
| Trade receivables | 40 | €8,995 | €9,493 | +€498 | +5.5% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €42,195 | €58,270 | +€16,074 | +38.1% |
| Deferred charges and accrued income | 490/1 | €133 | €133 | = | 0.0% |
| Total equity and liabilities | 10/49 | €76,105 | €89,396 | +€13,292 | +17.5% |
| Equity | 10/15 | €68,350 | €78,845 | +€10,496 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,150 | €72,645 | +€10,496 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,290 | €70,785 | +€10,496 | +17.4% |
| Amounts payable | 17/49 | €7,755 | €10,551 | +€2,796 | +36.0% |
| Amounts payable within one year | 42/48 | €7,755 | €10,551 | +€2,796 | +36.0% |
| Trade debts | 44 | €1,438 | €1,637 | +€199 | +13.9% |
| Suppliers | 440/4 | €1,438 | €1,637 | +€199 | +13.9% |
| Taxes, remuneration and social security | 45 | €5,736 | €8,239 | +€2,502 | +43.6% |
| Taxes | 450/3 | €3,608 | €6,093 | +€2,484 | +68.9% |
| Remuneration and social security | 454/9 | €2,128 | €2,146 | +€18 | +0.8% |
| Other amounts payable | 47/48 | €581 | €675 | +€94 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,569 | €3,282 | -€287 | -8.1% |
| Other operating charges | 640/8 | €618 | €507 | -€111 | -18.0% |
| Gross operating margin | 9900 | €35,027 | €18,497 | -€16,529 | -47.2% |
| Operating profit (loss) | 9901 | €30,839 | €14,708 | -€16,131 | -52.3% |
| Financial charges | 65/66B | €1 | - | -€1 | |
| Recurring financial charges | 65 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €30,838 | €14,708 | -€16,129 | -52.3% |
| Income taxes | 67/77 | €8,398 | €4,212 | -€4,185 | -49.8% |
| Profit (loss) for the period | 9904 | €22,440 | €10,496 | -€11,944 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,440 | €10,496 | -€11,944 | -53.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.