JARI: 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.
JARI
Largest movements
- Current investments +€35,000
up €35,000 (+7.5%), from €465,000 to €500,000
- Tangible fixed assets -€12,085
down €12,085 (-2.3%), from €526,255 to €514,170
- Receivables within one year -€11,223
down €11,223 (-89.1%), from €12,594 to €1,371
- Reserves +€14,239
up €14,239 (+2.6%), from €541,449 to €555,688
of which Distributable reserves: +€14,239
- Gross operating margin +€9,193
up €9,193 (+27.1%), from €33,927 to €43,120
- Financial income -€9,077
down €9,077 (-52.9%), from €17,169 to €8,092
- Taxes +€4,478
up €4,478 (+206.7%), from €2,167 to €6,645
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 | €1,025,055 | €1,039,470 | +€14,415 | +1.4% |
| Fixed assets | 21/28 | €526,255 | €514,170 | -€12,085 | -2.3% |
| Tangible fixed assets | 22/27 | €526,255 | €514,170 | -€12,085 | -2.3% |
| Land and buildings | 22 | €526,255 | €514,170 | -€12,085 | -2.3% |
| Current assets | 29/58 | €498,800 | €525,300 | +€26,500 | +5.3% |
| Amounts receivable within one year | 40/41 | €12,594 | €1,371 | -€11,223 | -89.1% |
| Other amounts receivable | 41 | €12,594 | €1,371 | -€11,223 | -89.1% |
| Current investments | 50/53 | €465,000 | €500,000 | +€35,000 | +7.5% |
| Cash at bank and in hand | 54/58 | €17,577 | €21,460 | +€3,883 | +22.1% |
| Deferred charges and accrued income | 490/1 | €3,629 | €2,469 | -€1,160 | -32.0% |
| Total equity and liabilities | 10/49 | €1,025,055 | €1,039,470 | +€14,415 | +1.4% |
| Equity | 10/15 | €1,021,723 | €1,025,778 | +€4,055 | +0.4% |
| Contributions | 10/11 | €443,729 | €443,729 | = | 0.0% |
| Capital | 10 | €443,729 | €443,729 | = | 0.0% |
| Issued capital | 100 | €443,729 | €443,729 | = | 0.0% |
| Reserves | 13 | €541,449 | €555,688 | +€14,239 | +2.6% |
| Non-distributable reserves | 130/1 | €64,173 | €64,173 | = | 0.0% |
| Legal reserve | 130 | €64,173 | €64,173 | = | 0.0% |
| Distributable reserves | 133 | €477,276 | €491,515 | +€14,239 | +3.0% |
| Profit (loss) carried forward | 14 | €36,544 | €26,361 | -€10,183 | -27.9% |
| Amounts payable | 17/49 | €3,332 | €13,692 | +€10,360 | +310.9% |
| Amounts payable within one year | 42/48 | €28 | €10,253 | +€10,225 | +36231.9% |
| Trade debts | 44 | €28 | €5,240 | +€5,212 | +18470.0% |
| Suppliers | 440/4 | €28 | €5,240 | +€5,212 | +18470.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €5,012 | +€5,012 | |
| Accrued charges and deferred income | 492/3 | €3,304 | €3,439 | +€135 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,085 | €12,085 | -€0 | 0.0% |
| Other operating charges | 640/8 | €18,038 | €18,085 | +€47 | +0.3% |
| Gross operating margin | 9900 | €33,927 | €43,120 | +€9,193 | +27.1% |
| Operating profit (loss) | 9901 | €3,804 | €12,949 | +€9,146 | +240.5% |
| Financial income | 75/76B | €17,169 | €8,092 | -€9,077 | -52.9% |
| Recurring financial income | 75 | €17,169 | €8,092 | -€9,077 | -52.9% |
| Financial charges | 65/66B | €80 | €158 | +€78 | +98.3% |
| Recurring financial charges | 65 | €80 | €158 | +€78 | +98.3% |
| Profit (loss) for the period before taxes | 9903 | €20,892 | €20,883 | -€9 | 0.0% |
| Income taxes | 67/77 | €2,167 | €6,645 | +€4,478 | +206.7% |
| Profit (loss) for the period | 9904 | €18,726 | €14,239 | -€4,487 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,726 | €14,239 | -€4,487 | -24.0% |
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 12 October 2026 via checked.be.