Jarent: 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.
Jarent
Largest movements
- Intangible fixed assets -€64,513
down €64,513 (-12.5%), from €516,106 to €451,593
- Debts after one year -€132,298
down €132,298 (-36.0%), from €367,588 to €235,290
- Reserves +€56,469
up €56,469 (+67.2%), from €84,014 to €140,483
- Trade debts -€20,943
down €20,943 (-50.8%), from €41,198 to €20,256
- Other debts +€17,368
up €17,368 (+26.3%), from €66,018 to €83,387
- Gross operating margin +€26,131
up €26,131 (+15.1%), from €172,666 to €198,797
- Write-downs +€9,096
up €9,096, from €0 to €9,096
- Depreciation +€3,960
up €3,960 (+4.2%), from €94,285 to €98,244
- Financial charges -€3,370
down €3,370 (-16.1%), from €20,905 to €17,535
- Taxes +€3,186
up €3,186 (+26.6%), from €11,999 to €15,185
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 | €739,002 | €666,588 | -€72,414 | -9.8% |
| Fixed assets | 21/28 | €604,736 | €534,242 | -€70,494 | -11.7% |
| Intangible fixed assets | 21 | €516,106 | €451,593 | -€64,513 | -12.5% |
| Tangible fixed assets | 22/27 | €88,630 | €82,649 | -€5,981 | -6.7% |
| Land and buildings | 22 | - | €1,357 | +€1,357 | |
| Plant, machinery and equipment | 23 | €85,869 | €75,189 | -€10,680 | -12.4% |
| Furniture and vehicles | 24 | €2,762 | €6,103 | +€3,342 | +121.0% |
| Current assets | 29/58 | €134,266 | €132,346 | -€1,920 | -1.4% |
| Amounts receivable within one year | 40/41 | €66,815 | €65,392 | -€1,423 | -2.1% |
| Trade receivables | 40 | €66,217 | €65,392 | -€824 | -1.2% |
| Other amounts receivable | 41 | €599 | €0 | -€599 | -100.0% |
| Cash at bank and in hand | 54/58 | €67,451 | €65,441 | -€2,010 | -3.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,513 | +€1,513 | |
| Total equity and liabilities | 10/49 | €739,002 | €666,588 | -€72,414 | -9.8% |
| Equity | 10/15 | €109,014 | €165,483 | +€56,469 | +51.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €84,014 | €140,483 | +€56,469 | +67.2% |
| Distributable reserves | 133 | €84,014 | €140,483 | +€56,469 | +67.2% |
| Amounts payable | 17/49 | €629,988 | €501,105 | -€128,883 | -20.5% |
| Amounts payable after more than one year | 17 | €367,588 | €235,290 | -€132,298 | -36.0% |
| Financial debts | 170/4 | €367,588 | €235,290 | -€132,298 | -36.0% |
| Amounts payable within one year | 42/48 | €262,400 | €265,815 | +€3,415 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €127,624 | €133,365 | +€5,741 | +4.5% |
| Trade debts | 44 | €41,198 | €20,256 | -€20,943 | -50.8% |
| Suppliers | 440/4 | €41,198 | €20,256 | -€20,943 | -50.8% |
| Taxes, remuneration and social security | 45 | €27,559 | €28,808 | +€1,248 | +4.5% |
| Taxes | 450/3 | €27,559 | €27,608 | +€48 | +0.2% |
| Remuneration and social security | 454/9 | €0 | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €66,018 | €83,387 | +€17,368 | +26.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,285 | €98,244 | +€3,960 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €9,096 | +€9,096 | |
| Other operating charges | 640/8 | €2,697 | €3,196 | +€499 | +18.5% |
| Gross operating margin | 9900 | €172,666 | €198,797 | +€26,131 | +15.1% |
| Operating profit (loss) | 9901 | €75,685 | €88,261 | +€12,576 | +16.6% |
| Financial income | 75/76B | €2,461 | €928 | -€1,533 | -62.3% |
| Recurring financial income | 75 | €2,461 | €928 | -€1,533 | -62.3% |
| Financial charges | 65/66B | €20,905 | €17,535 | -€3,370 | -16.1% |
| Recurring financial charges | 65 | €20,905 | €17,535 | -€3,370 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €57,241 | €71,654 | +€14,414 | +25.2% |
| Income taxes | 67/77 | €11,999 | €15,185 | +€3,186 | +26.6% |
| Profit (loss) for the period | 9904 | €45,242 | €56,469 | +€11,228 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,242 | €56,469 | +€11,228 | +24.8% |
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 29 September 2026 via checked.be.