JARICA: 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.
JARICA
Largest movements
- Tangible fixed assets -€216,977
down €216,977 (-7.0%), from €3.1m to €2.9m
of which Land and buildings: -€193,421
- Deferred charges and accrued income +€40,633
up €40,633, from €0 to €40,633
- Cash +€35,880
up €35,880 (+46.3%), from €77,423 to €113,302
mainly Depreciation (+€166,700) and Net result for the year (+€71,746)
- Debts after one year -€235,278
down €235,278 (-13.7%), from €1.7m to €1.5m
- Reserves +€71,746
up €71,746 (+12.1%), from €591,971 to €663,717
of which Distributable reserves: +€87,603
- Gross operating margin +€19,294
up €19,294 (+4.8%), from €404,293 to €423,586
- Taxes +€11,541
up €11,541 (+35.8%), from €32,229 to €43,770
- Depreciation +€10,179
up €10,179 (+6.5%), from €156,521 to €166,700
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 | €3,272,085 | €3,101,753 | -€170,331 | -5.2% |
| Fixed assets | 21/28 | €3,094,906 | €2,877,930 | -€216,977 | -7.0% |
| Tangible fixed assets | 22/27 | €3,094,906 | €2,877,930 | -€216,977 | -7.0% |
| Land and buildings | 22 | €2,896,643 | €2,703,222 | -€193,421 | -6.7% |
| Plant, machinery and equipment | 23 | €198,264 | €174,708 | -€23,556 | -11.9% |
| Current assets | 29/58 | €177,178 | €223,824 | +€46,646 | +26.3% |
| Amounts receivable after more than one year | 29 | €58,702 | €28,604 | -€30,098 | -51.3% |
| Other amounts receivable | 291 | €58,702 | €28,604 | -€30,098 | -51.3% |
| Amounts receivable within one year | 40/41 | €41,054 | €41,285 | +€231 | +0.6% |
| Other amounts receivable | 41 | €41,054 | €41,285 | +€231 | +0.6% |
| Cash at bank and in hand | 54/58 | €77,423 | €113,302 | +€35,880 | +46.3% |
| Deferred charges and accrued income | 490/1 | €0 | €40,633 | +€40,633 | |
| Total equity and liabilities | 10/49 | €3,272,085 | €3,101,753 | -€170,331 | -5.2% |
| Equity | 10/15 | €964,679 | €1,036,425 | +€71,746 | +7.4% |
| Contributions | 10/11 | €341,721 | €341,721 | = | 0.0% |
| Capital | 10 | €341,721 | €341,721 | = | 0.0% |
| Issued capital | 100 | €341,721 | €341,721 | = | 0.0% |
| Revaluation surpluses | 12 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €591,971 | €663,717 | +€71,746 | +12.1% |
| Non-distributable reserves | 130/1 | €29,790 | €34,172 | +€4,382 | +14.7% |
| Legal reserve | 130 | €29,790 | €34,172 | +€4,382 | +14.7% |
| Tax-exempt reserves | 132 | €157,183 | €136,943 | -€20,239 | -12.9% |
| Distributable reserves | 133 | €404,998 | €492,601 | +€87,603 | +21.6% |
| Provisions and deferred taxes | 16 | €46,144 | €39,398 | -€6,746 | -14.6% |
| Deferred taxes | 168 | €46,144 | €39,398 | -€6,746 | -14.6% |
| Amounts payable | 17/49 | €2,261,261 | €2,025,931 | -€235,330 | -10.4% |
| Amounts payable after more than one year | 17 | €1,719,467 | €1,484,190 | -€235,278 | -13.7% |
| Financial debts | 170/4 | €1,719,467 | €1,484,190 | -€235,278 | -13.7% |
| Amounts payable within one year | 42/48 | €541,228 | €541,741 | +€513 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €235,278 | €235,278 | = | 0.0% |
| Trade debts | 44 | €45,644 | €48,691 | +€3,047 | +6.7% |
| Suppliers | 440/4 | €45,644 | €48,691 | +€3,047 | +6.7% |
| Other amounts payable | 47/48 | €260,307 | €257,773 | -€2,534 | -1.0% |
| Accrued charges and deferred income | 492/3 | €566 | €0 | -€566 | -100.0% |
| Non-recurring operating income | 76A | €238 | €0 | -€238 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,521 | €166,700 | +€10,179 | +6.5% |
| Other operating charges | 640/8 | €38,878 | €40,415 | +€1,537 | +4.0% |
| Non-recurring operating charges | 66A | - | €23,214 | +€23,214 | |
| Gross operating margin | 9900 | €404,293 | €423,586 | +€19,294 | +4.8% |
| Operating profit (loss) | 9901 | €208,894 | €193,258 | -€15,636 | -7.5% |
| Financial income | 75/76B | €5,304 | €2,926 | -€2,379 | -44.8% |
| Recurring financial income | 75 | €5,304 | €2,926 | -€2,379 | -44.8% |
| Financial charges | 65/66B | €89,738 | €87,414 | -€2,324 | -2.6% |
| Recurring financial charges | 65 | €89,738 | €87,414 | -€2,324 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €124,460 | €108,770 | -€15,691 | -12.6% |
| Transfer from deferred taxes | 780 | €6,746 | €6,746 | = | 0.0% |
| Income taxes | 67/77 | €32,229 | €43,770 | +€11,541 | +35.8% |
| Profit (loss) for the period | 9904 | €98,978 | €71,746 | -€27,232 | -27.5% |
| Transfer from tax-exempt reserves | 789 | €20,239 | €20,239 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,217 | €91,985 | -€27,232 | -22.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.