JARAH: 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.
JARAH
Largest movements
- Current investments -€200,000
down €200,000 (-82.9%), from €241,295 to €41,295
- Cash +€53,677
up €53,677 (+333%), from €16,131 to €69,808
mainly Net result for the year (+€283,829) and Current investments (+€200,000)
- Deferred charges and accrued income +€8,100
up €8,100 (+3.7%), from €217,989 to €226,089
- Other debts -€127,363
down €127,363 (-28.6%), from €445,297 to €317,934
- Financial income +€6,533
up €6,533 (+137%), from €4,753 to €11,286
- Gross operating margin -€3,995
down €3,995 (-1.1%), from €374,277 to €370,282
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 | €576,956 | €440,218 | -€136,737 | -23.7% |
| Current assets | 29/58 | €576,956 | €440,218 | -€136,737 | -23.7% |
| Amounts receivable within one year | 40/41 | €101,541 | €103,026 | +€1,485 | +1.5% |
| Other amounts receivable | 41 | €101,541 | €103,026 | +€1,485 | +1.5% |
| Current investments | 50/53 | €241,295 | €41,295 | -€200,000 | -82.9% |
| Cash at bank and in hand | 54/58 | €16,131 | €69,808 | +€53,677 | +333% |
| Deferred charges and accrued income | 490/1 | €217,989 | €226,089 | +€8,100 | +3.7% |
| Total equity and liabilities | 10/49 | €576,956 | €440,218 | -€136,737 | -23.7% |
| Equity | 10/15 | €87,485 | €83,314 | -€4,171 | -4.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €87,484 | €83,313 | -€4,171 | -4.8% |
| Distributable reserves | 133 | €87,484 | €83,313 | -€4,171 | -4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €489,471 | €356,905 | -€132,566 | -27.1% |
| Amounts payable within one year | 42/48 | €481,767 | €352,376 | -€129,391 | -26.9% |
| Trade debts | 44 | €2,598 | €551 | -€2,048 | -78.8% |
| Suppliers | 440/4 | €2,598 | €551 | -€2,048 | -78.8% |
| Taxes, remuneration and social security | 45 | €33,872 | €33,892 | +€20 | +0.1% |
| Taxes | 450/3 | €33,872 | €33,892 | +€20 | +0.1% |
| Other amounts payable | 47/48 | €445,297 | €317,934 | -€127,363 | -28.6% |
| Accrued charges and deferred income | 492/3 | €7,704 | €4,528 | -€3,176 | -41.2% |
| Other operating charges | 640/8 | €1,301 | €1,479 | +€178 | +13.7% |
| Gross operating margin | 9900 | €374,277 | €370,282 | -€3,995 | -1.1% |
| Operating profit (loss) | 9901 | €372,976 | €368,802 | -€4,174 | -1.1% |
| Financial income | 75/76B | €4,753 | €11,286 | +€6,533 | +137% |
| Recurring financial income | 75 | €4,753 | €11,286 | +€6,533 | +137% |
| Financial charges | 65/66B | €7,764 | €4,588 | -€3,176 | -40.9% |
| Recurring financial charges | 65 | €7,764 | €4,588 | -€3,176 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €369,965 | €375,500 | +€5,535 | +1.5% |
| Income taxes | 67/77 | €92,484 | €91,671 | -€813 | -0.9% |
| Profit (loss) for the period | 9904 | €277,481 | €283,829 | +€6,348 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €277,481 | €283,829 | +€6,348 | +2.3% |
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 23 October 2026 via checked.be.