JAR CAR: 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.
JAR CAR
Largest movements
- Receivables within one year +€3,398
up €3,398 (+181%), from €1,879 to €5,277
of which Trade receivables: +€2,663
- Cash +€2,476
up €2,476 (+255%), from €973 to €3,449
mainly Other debts (+€19,644) and Tax, wage and social debts (+€58)
- Deferred charges and accrued income +€602
new in 2025: €602
- Stocks and contracts +€424
up €424 (+11.1%), from €3,800 to €4,224
- Other debts +€19,644
up €19,644 (+182%), from €10,814 to €30,458
- Trade debts -€12,234
down €12,234 (-90.8%), from €13,476 to €1,242
- Profit (loss) carried forward -€568
down €568 (-2.8%), from -€20,637 to -€21,205
- Gross operating margin +€12,722
up €12,722, from -€11,492 to €1,230
- Other operating charges +€275
up €275 (+19.1%), from €1,441 to €1,716
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 | €6,652 | €13,552 | +€6,900 | +104% |
| Current assets | 29/58 | €6,652 | €13,552 | +€6,900 | +104% |
| Stocks and contracts in progress | 3 | €3,800 | €4,224 | +€424 | +11.1% |
| Stocks | 30/36 | €3,800 | €4,224 | +€424 | +11.1% |
| Amounts receivable within one year | 40/41 | €1,879 | €5,277 | +€3,398 | +181% |
| Trade receivables | 40 | €1,300 | €3,963 | +€2,663 | +205% |
| Other amounts receivable | 41 | €579 | €1,314 | +€735 | +127% |
| Cash at bank and in hand | 54/58 | €973 | €3,449 | +€2,476 | +255% |
| Deferred charges and accrued income | 490/1 | - | €602 | +€602 | |
| Total equity and liabilities | 10/49 | €6,652 | €13,552 | +€6,900 | +104% |
| Equity | 10/15 | -€17,637 | -€18,205 | -€568 | -3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,637 | -€21,205 | -€568 | -2.8% |
| Amounts payable | 17/49 | €24,290 | €31,757 | +€7,468 | +30.7% |
| Amounts payable within one year | 42/48 | €24,290 | €31,757 | +€7,468 | +30.7% |
| Trade debts | 44 | €13,476 | €1,242 | -€12,234 | -90.8% |
| Suppliers | 440/4 | €13,476 | €1,242 | -€12,234 | -90.8% |
| Taxes, remuneration and social security | 45 | - | €58 | +€58 | |
| Taxes | 450/3 | - | €58 | +€58 | |
| Other amounts payable | 47/48 | €10,814 | €30,458 | +€19,644 | +182% |
| Other operating charges | 640/8 | €1,441 | €1,716 | +€275 | +19.1% |
| Gross operating margin | 9900 | -€11,492 | €1,230 | +€12,722 | |
| Operating profit (loss) | 9901 | -€12,933 | -€486 | +€12,447 | +96.2% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €69 | €112 | +€43 | +62.4% |
| Recurring financial charges | 65 | €69 | €112 | +€43 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,002 | -€568 | +€12,434 | +95.6% |
| Profit (loss) for the period | 9904 | -€13,002 | -€568 | +€12,434 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,002 | -€568 | +€12,434 | +95.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.