JARIBO: 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.
JARIBO
Largest movements
- Tangible fixed assets +€37,684
up €37,684 (+73.1%), from €51,574 to €89,258
of which Furniture and vehicles: +€30,937
- Receivables after one year -€29,316
down €29,316 (-27.1%), from €107,978 to €78,662
- Receivables within one year +€13,055
up €13,055 (+9.0%), from €145,351 to €158,406
of which Trade receivables: +€7,260
- Cash +€5,908
up €5,908 (+10.8%), from €54,768 to €60,676
mainly Trade debts (+€34,266) and Receivables after one year (+€29,316)
- Deferred charges and accrued income +€4,944
up €4,944 (+454%), from €1,090 to €6,034
- Trade debts +€34,266
up €34,266 (+500%), from €6,854 to €41,120
- Other debts -€17,257
down €17,257 (-77.0%), from €22,407 to €5,150
- Reserves +€14,604
up €14,604 (+161%), from €9,098 to €23,703
- Depreciation +€2,141
up €2,141 (+15.4%), from €13,875 to €16,016
- Gross operating margin +€1,384
up €1,384 (+4.7%), from €29,267 to €30,652
- Financial income +€1,349
up €1,349 (+22.9%), from €5,901 to €7,250
- Taxes +€461
up €461 (+7.6%), from €6,081 to €6,542
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 | €360,760 | €393,036 | +€32,276 | +8.9% |
| Fixed assets | 21/28 | €51,574 | €89,258 | +€37,684 | +73.1% |
| Tangible fixed assets | 22/27 | €51,574 | €89,258 | +€37,684 | +73.1% |
| Plant, machinery and equipment | 23 | €20,472 | €27,220 | +€6,748 | +33.0% |
| Furniture and vehicles | 24 | €31,102 | €62,038 | +€30,937 | +99.5% |
| Current assets | 29/58 | €309,186 | €303,778 | -€5,409 | -1.7% |
| Amounts receivable after more than one year | 29 | €107,978 | €78,662 | -€29,316 | -27.1% |
| Other amounts receivable | 291 | €107,978 | €78,662 | -€29,316 | -27.1% |
| Amounts receivable within one year | 40/41 | €145,351 | €158,406 | +€13,055 | +9.0% |
| Trade receivables | 40 | - | €7,260 | +€7,260 | |
| Other amounts receivable | 41 | €145,351 | €151,146 | +€5,795 | +4.0% |
| Cash at bank and in hand | 54/58 | €54,768 | €60,676 | +€5,908 | +10.8% |
| Deferred charges and accrued income | 490/1 | €1,090 | €6,034 | +€4,944 | +454% |
| Total equity and liabilities | 10/49 | €360,760 | €393,036 | +€32,276 | +8.9% |
| Equity | 10/15 | €21,498 | €36,103 | +€14,604 | +67.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,098 | €23,703 | +€14,604 | +161% |
| Distributable reserves | 133 | €9,098 | €23,703 | +€14,604 | +161% |
| Amounts payable | 17/49 | €339,261 | €356,933 | +€17,672 | +5.2% |
| Amounts payable after more than one year | 17 | €310,000 | €310,000 | = | 0.0% |
| Other amounts payable | 178/9 | €310,000 | €310,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,261 | €46,933 | +€17,672 | +60.4% |
| Trade debts | 44 | €6,854 | €41,120 | +€34,266 | +500% |
| Suppliers | 440/4 | €6,854 | €41,120 | +€34,266 | +500% |
| Taxes, remuneration and social security | 45 | - | €663 | +€663 | |
| Taxes | 450/3 | - | €663 | +€663 | |
| Other amounts payable | 47/48 | €22,407 | €5,150 | -€17,257 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,875 | €16,016 | +€2,141 | +15.4% |
| Other operating charges | 640/8 | €387 | €508 | +€120 | +31.1% |
| Gross operating margin | 9900 | €29,267 | €30,652 | +€1,384 | +4.7% |
| Operating profit (loss) | 9901 | €15,006 | €14,128 | -€877 | -5.8% |
| Financial income | 75/76B | €5,901 | €7,250 | +€1,349 | +22.9% |
| Recurring financial income | 75 | €5,901 | €7,250 | +€1,349 | +22.9% |
| Financial charges | 65/66B | €261 | €233 | -€29 | -11.0% |
| Recurring financial charges | 65 | €261 | €233 | -€29 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €20,646 | €21,146 | +€500 | +2.4% |
| Income taxes | 67/77 | €6,081 | €6,542 | +€461 | +7.6% |
| Profit (loss) for the period | 9904 | €14,565 | €14,604 | +€39 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,565 | €14,604 | +€39 | +0.3% |
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 27 October 2026 via checked.be.