JARBAJO: 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.
JARBAJO
Largest movements
- Current investments +€36,039
up €36,039 (+150%), from €24,000 to €60,039
- Tangible fixed assets -€14,977
down €14,977 (-24.6%), from €60,849 to €45,872
- Receivables within one year +€3,493
up €3,493 (+21.7%), from €16,120 to €19,613
of which Trade receivables: +€3,782
- Other debts +€86,156
up €86,156, from €0 to €86,156
- Profit (loss) carried forward -€50,364
down €50,364 (-100%), from €50,364 to €0
- Debts after one year -€13,484
down €13,484 (-31.1%), from €43,425 to €29,941
- Tax, wage and social debts +€12,910
up €12,910 (+76.2%), from €16,953 to €29,862
of which Taxes: +€14,511
- Reserves -€10,000
down €10,000 (-31.7%), from €31,500 to €21,500
- Gross operating margin +€6,734
up €6,734 (+12.7%), from €53,191 to €59,926
- Other operating charges -€2,489
down €2,489 (-66.8%), from €3,729 to €1,239
- Taxes +€2,470
up €2,470 (+30.3%), from €8,153 to €10,623
- Depreciation +€941
up €941 (+6.7%), from €14,036 to €14,977
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 | €159,903 | €184,459 | +€24,556 | +15.4% |
| Fixed assets | 21/28 | €60,957 | €45,980 | -€14,977 | -24.6% |
| Tangible fixed assets | 22/27 | €60,849 | €45,872 | -€14,977 | -24.6% |
| Furniture and vehicles | 24 | €60,849 | €45,872 | -€14,977 | -24.6% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €98,946 | €138,479 | +€39,533 | +40.0% |
| Amounts receivable within one year | 40/41 | €16,120 | €19,613 | +€3,493 | +21.7% |
| Trade receivables | 40 | €15,796 | €19,578 | +€3,782 | +23.9% |
| Other amounts receivable | 41 | €324 | €35 | -€289 | -89.3% |
| Current investments | 50/53 | €24,000 | €60,039 | +€36,039 | +150% |
| Cash at bank and in hand | 54/58 | €58,643 | €58,636 | -€7 | 0.0% |
| Deferred charges and accrued income | 490/1 | €183 | €192 | +€9 | +4.8% |
| Total equity and liabilities | 10/49 | €159,903 | €184,459 | +€24,556 | +15.4% |
| Equity | 10/15 | €84,864 | €24,500 | -€60,364 | -71.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,500 | €21,500 | -€10,000 | -31.7% |
| Distributable reserves | 133 | €31,500 | €21,500 | -€10,000 | -31.7% |
| Profit (loss) carried forward | 14 | €50,364 | €0 | -€50,364 | -100% |
| Amounts payable | 17/49 | €75,039 | €159,959 | +€84,920 | +113% |
| Amounts payable after more than one year | 17 | €43,425 | €29,941 | -€13,484 | -31.1% |
| Financial debts | 170/4 | €43,425 | €29,941 | -€13,484 | -31.1% |
| Amounts payable within one year | 42/48 | €31,614 | €130,018 | +€98,404 | +311% |
| Current portion of amounts payable after more than one year | 42 | €12,940 | €13,484 | +€544 | +4.2% |
| Trade debts | 44 | €1,721 | €516 | -€1,205 | -70.0% |
| Suppliers | 440/4 | €1,721 | €516 | -€1,205 | -70.0% |
| Taxes, remuneration and social security | 45 | €16,953 | €29,862 | +€12,910 | +76.2% |
| Taxes | 450/3 | €13,781 | €28,293 | +€14,511 | +105% |
| Remuneration and social security | 454/9 | €3,171 | €1,569 | -€1,602 | -50.5% |
| Other amounts payable | 47/48 | €0 | €86,156 | +€86,156 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,036 | €14,977 | +€941 | +6.7% |
| Other operating charges | 640/8 | €3,729 | €1,239 | -€2,489 | -66.8% |
| Gross operating margin | 9900 | €53,191 | €59,926 | +€6,734 | +12.7% |
| Operating profit (loss) | 9901 | €35,427 | €43,709 | +€8,283 | +23.4% |
| Financial income | 75/76B | €9 | €57 | +€47 | +512% |
| Recurring financial income | 75 | €9 | €57 | +€47 | +512% |
| Financial charges | 65/66B | €2,507 | €2,237 | -€270 | -10.8% |
| Recurring financial charges | 65 | €2,507 | €2,237 | -€270 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €32,929 | €41,529 | +€8,599 | +26.1% |
| Income taxes | 67/77 | €8,153 | €10,623 | +€2,470 | +30.3% |
| Profit (loss) for the period | 9904 | €24,776 | €30,905 | +€6,129 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,776 | €30,905 | +€6,129 | +24.7% |
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 25 October 2026 via checked.be.