JARAL: what changed
Two fiscal 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.
JARAL
Largest movements
- Cash +€57,909
up €57,909 (+1352.5%), from €4,282 to €62,190
mainly Net result for the year (+€33,924) and Trade debts (+€22,257)
- Tangible fixed assets -€7,538
down €7,538 (-49.0%), from €15,371 to €7,833
- Receivables within one year -€5,554
down €5,554 (-24.6%), from €22,584 to €17,030
of which Other amounts receivable: -€10,197
- Stocks and contracts -€2,916
down €2,916 (-59.7%), from €4,881 to €1,965
- Deferred charges and accrued income +€1,781
up €1,781 (+396.3%), from €449 to €2,230
- Trade debts +€22,257
up €22,257 (+91.8%), from €24,243 to €46,501
- Profit (loss) carried forward +€18,924
up €18,924, from -€799 to €18,125
- Other debts +€15,000
new in 2025: €15,000
- Current portion of long-term debt -€7,629
no longer reported in 2025 (was €7,629)
- Tax, wage and social debts -€4,871
down €4,871 (-25.4%), from €19,194 to €14,322
of which Remuneration and social security: -€5,193
- Turnover +€343,419
up €343,419 (+39.6%), from €866,402 to €1.2m
- Purchases and services +€322,140
up €322,140 (+41.5%), from €775,945 to €1.1m
- Gross operating margin +€27,448
up €27,448 (+29.2%), from €93,998 to €121,446
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 | €59,220 | €102,902 | +€43,682 | +73.8% |
| Fixed assets | 21/28 | €27,024 | €19,486 | -€7,538 | -27.9% |
| Tangible fixed assets | 22/27 | €15,371 | €7,833 | -€7,538 | -49.0% |
| Furniture and vehicles | 24 | €15,371 | €7,833 | -€7,538 | -49.0% |
| Financial fixed assets | 28 | €11,653 | €11,653 | = | 0.0% |
| Current assets | 29/58 | €32,196 | €83,416 | +€51,220 | +159.1% |
| Stocks and contracts in progress | 3 | €4,881 | €1,965 | -€2,916 | -59.7% |
| Stocks | 30/36 | €4,881 | €1,965 | -€2,916 | -59.7% |
| Amounts receivable within one year | 40/41 | €22,584 | €17,030 | -€5,554 | -24.6% |
| Trade receivables | 40 | €845 | €5,488 | +€4,643 | +549.2% |
| Other amounts receivable | 41 | €21,738 | €11,541 | -€10,197 | -46.9% |
| Cash at bank and in hand | 54/58 | €4,282 | €62,190 | +€57,909 | +1352.5% |
| Deferred charges and accrued income | 490/1 | €449 | €2,230 | +€1,781 | +396.3% |
| Total equity and liabilities | 10/49 | €59,220 | €102,902 | +€43,682 | +73.8% |
| Equity | 10/15 | €8,155 | €27,078 | +€18,924 | +232.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €7,454 | €7,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,454 | €7,454 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,454 | €7,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€799 | €18,125 | +€18,924 | |
| Amounts payable | 17/49 | €51,066 | €75,823 | +€24,758 | +48.5% |
| Amounts payable within one year | 42/48 | €51,066 | €75,823 | +€24,758 | +48.5% |
| Current portion of amounts payable after more than one year | 42 | €7,629 | - | -€7,629 | |
| Trade debts | 44 | €24,243 | €46,501 | +€22,257 | +91.8% |
| Suppliers | 440/4 | €24,243 | €46,501 | +€22,257 | +91.8% |
| Taxes, remuneration and social security | 45 | €19,194 | €14,322 | -€4,871 | -25.4% |
| Taxes | 450/3 | €7,342 | €7,664 | +€322 | +4.4% |
| Remuneration and social security | 454/9 | €11,852 | €6,658 | -€5,193 | -43.8% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Turnover | 70 | €866,402 | €1,209,821 | +€343,419 | +39.6% |
| Non-recurring operating income | 76A | - | €2,986 | +€2,986 | |
| Goods, raw materials, services and sundry goods | 60/61 | €775,945 | €1,098,086 | +€322,140 | +41.5% |
| Remuneration, social security and pensions | 62 | €64,949 | €54,084 | -€10,865 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,565 | €8,761 | -€1,804 | -17.1% |
| Other operating charges | 640/8 | €9,963 | €9,331 | -€632 | -6.3% |
| Non-recurring operating charges | 66A | €1,040 | - | -€1,040 | |
| Gross operating margin | 9900 | €93,998 | €121,446 | +€27,448 | +29.2% |
| Operating profit (loss) | 9901 | €7,482 | €49,271 | +€41,789 | +558.5% |
| Financial charges | 65/66B | €659 | €8,605 | +€7,946 | +1205.6% |
| Recurring financial charges | 65 | €659 | €8,605 | +€7,946 | +1205.6% |
| Profit (loss) for the period before taxes | 9903 | €6,823 | €40,666 | +€33,844 | +496.0% |
| Income taxes | 67/77 | €4,413 | €6,742 | +€2,330 | +52.8% |
| Profit (loss) for the period | 9904 | €2,410 | €33,924 | +€31,514 | +1307.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,410 | €33,924 | +€31,514 | +1307.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.