JARENDGO: 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.
JARENDGO
Largest movements
- Cash +€12,173
up €12,173 (+7.6%), from €160,134 to €172,307
mainly Net result for the year (+€17,675) and Receivables within one year (+€9,639)
- Receivables within one year -€9,639
down €9,639 (-79.3%), from €12,154 to €2,515
of which Trade receivables: -€6,646
- Tangible fixed assets -€6,151
down €6,151 (-23.6%), from €26,100 to €19,949
of which Furniture and vehicles: -€7,204
- Tax, wage and social debts -€7,331
down €7,331 (-100%), from €7,331 to €0
- Other debts +€5,043
up €5,043 (+25.0%), from €20,200 to €25,242
- Reserves -€2,739
down €2,739 (-1.7%), from €165,952 to €163,213
- Gross operating margin -€14,655
down €14,655 (-28.4%), from €51,548 to €36,894
- Taxes -€4,942
down €4,942 (-34.1%), from €14,492 to €9,550
- Financial charges +€1,077
up €1,077 (+139%), from €774 to €1,851
- Financial income +€527
up €527 (+760%), from €69 to €596
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 | €200,690 | €197,089 | -€3,602 | -1.8% |
| Fixed assets | 21/28 | €27,564 | €21,413 | -€6,151 | -22.3% |
| Tangible fixed assets | 22/27 | €26,100 | €19,949 | -€6,151 | -23.6% |
| Plant, machinery and equipment | 23 | - | €1,053 | +€1,053 | |
| Furniture and vehicles | 24 | €26,100 | €18,896 | -€7,204 | -27.6% |
| Financial fixed assets | 28 | €1,464 | €1,464 | = | 0.0% |
| Current assets | 29/58 | €173,126 | €175,675 | +€2,549 | +1.5% |
| Amounts receivable within one year | 40/41 | €12,154 | €2,515 | -€9,639 | -79.3% |
| Trade receivables | 40 | €6,646 | €0 | -€6,646 | -100% |
| Other amounts receivable | 41 | €5,508 | €2,515 | -€2,993 | -54.3% |
| Cash at bank and in hand | 54/58 | €160,134 | €172,307 | +€12,173 | +7.6% |
| Deferred charges and accrued income | 490/1 | €838 | €853 | +€15 | +1.8% |
| Total equity and liabilities | 10/49 | €200,690 | €197,089 | -€3,602 | -1.8% |
| Equity | 10/15 | €172,152 | €169,413 | -€2,739 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,952 | €163,213 | -€2,739 | -1.7% |
| Distributable reserves | 133 | €165,952 | €163,213 | -€2,739 | -1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,538 | €27,676 | -€862 | -3.0% |
| Amounts payable within one year | 42/48 | €27,864 | €25,457 | -€2,407 | -8.6% |
| Trade debts | 44 | €333 | €215 | -€119 | -35.6% |
| Suppliers | 440/4 | €333 | €215 | -€119 | -35.6% |
| Taxes, remuneration and social security | 45 | €7,331 | €0 | -€7,331 | -100% |
| Taxes | 450/3 | €7,331 | €0 | -€7,331 | -100% |
| Other amounts payable | 47/48 | €20,200 | €25,242 | +€5,043 | +25.0% |
| Accrued charges and deferred income | 492/3 | €674 | €2,219 | +€1,545 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,204 | €7,431 | +€227 | +3.1% |
| Other operating charges | 640/8 | €1,139 | €982 | -€157 | -13.8% |
| Gross operating margin | 9900 | €51,548 | €36,894 | -€14,655 | -28.4% |
| Operating profit (loss) | 9901 | €43,205 | €28,480 | -€14,725 | -34.1% |
| Financial income | 75/76B | €69 | €596 | +€527 | +760% |
| Recurring financial income | 75 | €69 | €596 | +€527 | +760% |
| Financial charges | 65/66B | €774 | €1,851 | +€1,077 | +139% |
| Recurring financial charges | 65 | €774 | €1,851 | +€1,077 | +139% |
| Profit (loss) for the period before taxes | 9903 | €42,500 | €27,225 | -€15,275 | -35.9% |
| Income taxes | 67/77 | €14,492 | €9,550 | -€4,942 | -34.1% |
| Profit (loss) for the period | 9904 | €28,009 | €17,675 | -€10,334 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,009 | €17,675 | -€10,334 | -36.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.