JaRa Solutions: 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.
JaRa Solutions
Largest movements
- Cash -€66,371
down €66,371 (-43.9%), from €151,355 to €84,984
mainly Other debts (-€71,618) and Contributions, distributions and other (-€71,434)
- Receivables within one year -€45,851
down €45,851 (-90.5%), from €50,671 to €4,820
of which Trade receivables: -€44,540
- Deferred charges and accrued income +€17,279
up €17,279 (+6946.2%), from €249 to €17,528
- Tangible fixed assets +€5,508
up €5,508 (+226.1%), from €2,436 to €7,944
of which Furniture and vehicles: +€6,150
- Other debts -€71,618
down €71,618 (-52.1%), from €137,468 to €65,850
- Trade debts -€12,786
down €12,786 (-81.4%), from €15,705 to €2,919
- Tax, wage and social debts -€5,031
down €5,031 (-10.2%), from €49,537 to €44,506
of which Taxes: -€5,031
- Taxes +€6,477
up €6,477 (+33.4%), from €19,418 to €25,895
- Gross operating margin +€4,510
up €4,510 (+4.6%), from €97,685 to €102,195
- Depreciation +€1,237
up €1,237 (+75.7%), from €1,634 to €2,871
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 | €204,711 | €115,276 | -€89,435 | -43.7% |
| Fixed assets | 21/28 | €2,436 | €7,944 | +€5,508 | +226.1% |
| Tangible fixed assets | 22/27 | €2,436 | €7,944 | +€5,508 | +226.1% |
| Plant, machinery and equipment | 23 | €2,102 | €1,460 | -€642 | -30.5% |
| Furniture and vehicles | 24 | €334 | €6,485 | +€6,150 | +1841.1% |
| Current assets | 29/58 | €202,275 | €107,332 | -€94,943 | -46.9% |
| Amounts receivable within one year | 40/41 | €50,671 | €4,820 | -€45,851 | -90.5% |
| Trade receivables | 40 | €48,778 | €4,238 | -€44,540 | -91.3% |
| Other amounts receivable | 41 | €1,893 | €582 | -€1,311 | -69.3% |
| Cash at bank and in hand | 54/58 | €151,355 | €84,984 | -€66,371 | -43.9% |
| Deferred charges and accrued income | 490/1 | €249 | €17,528 | +€17,279 | +6946.2% |
| Total equity and liabilities | 10/49 | €204,711 | €115,276 | -€89,435 | -43.7% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €202,711 | €113,276 | -€89,435 | -44.1% |
| Amounts payable within one year | 42/48 | €202,711 | €113,276 | -€89,435 | -44.1% |
| Trade debts | 44 | €15,705 | €2,919 | -€12,786 | -81.4% |
| Suppliers | 440/4 | €15,705 | €2,919 | -€12,786 | -81.4% |
| Taxes, remuneration and social security | 45 | €49,537 | €44,506 | -€5,031 | -10.2% |
| Taxes | 450/3 | €49,537 | €44,506 | -€5,031 | -10.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €137,468 | €65,850 | -€71,618 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,634 | €2,871 | +€1,237 | +75.7% |
| Other operating charges | 640/8 | €890 | €922 | +€32 | +3.6% |
| Gross operating margin | 9900 | €97,685 | €102,195 | +€4,510 | +4.6% |
| Operating profit (loss) | 9901 | €95,161 | €98,402 | +€3,241 | +3.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,362 | €1,073 | -€290 | -21.3% |
| Recurring financial charges | 65 | €1,362 | €1,073 | -€290 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €93,798 | €97,329 | +€3,531 | +3.8% |
| Income taxes | 67/77 | €19,418 | €25,895 | +€6,477 | +33.4% |
| Profit (loss) for the period | 9904 | €74,380 | €71,434 | -€2,946 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,380 | €71,434 | -€2,946 | -4.0% |
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 12 October 2026 via checked.be.