JARIPA: 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.
JARIPA
Largest movements
- Receivables within one year +€905,833
up €905,833 (+2287.7%), from €39,596 to €945,429
of which Other amounts receivable: +€906,244
- Cash +€389,430
up €389,430 (+119.3%), from €326,353 to €715,783
mainly Net result for the year (+€1.3m) and Provisions (+€391,377)
- Tangible fixed assets +€305,317
up €305,317 (+35.0%), from €873,070 to €1.2m
- Reserves +€1.2m
up €1.2m (+469652.7%), from €250 to €1.2m
of which Tax-exempt reserves: +€1.2m
- Provisions +€391,377
new in 2025: €391,377
- Current portion of long-term debt -€118,042
no longer reported in 2025 (was €118,042)
- Profit (loss) carried forward +€88,706
up €88,706 (+28.2%), from -€315,010 to -€226,304
- Tax, wage and social debts +€33,227
new in 2025: €33,227
- Gross operating margin +€1.6m
up €1.6m (+416.2%), from €380,565 to €2.0m
- Depreciation -€46,685
down €46,685 (-16.4%), from €284,704 to €238,018
- Taxes +€33,227
new in 2025: €33,227
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 | €1,242,313 | €2,839,599 | +€1.6m | +128.6% |
| Fixed assets | 21/28 | €873,070 | €1,178,387 | +€305,317 | +35.0% |
| Tangible fixed assets | 22/27 | €873,070 | €1,178,387 | +€305,317 | +35.0% |
| Land and buildings | 22 | €873,070 | €1,178,387 | +€305,317 | +35.0% |
| Current assets | 29/58 | €369,242 | €1,661,212 | +€1.3m | +349.9% |
| Amounts receivable within one year | 40/41 | €39,596 | €945,429 | +€905,833 | +2287.7% |
| Trade receivables | 40 | €34,423 | €34,011 | -€412 | -1.2% |
| Other amounts receivable | 41 | €5,173 | €911,418 | +€906,244 | +17517.5% |
| Cash at bank and in hand | 54/58 | €326,353 | €715,783 | +€389,430 | +119.3% |
| Deferred charges and accrued income | 490/1 | €3,293 | - | -€3,293 | |
| Total equity and liabilities | 10/49 | €1,242,313 | €2,839,599 | +€1.6m | +128.6% |
| Equity | 10/15 | €926,495 | €2,189,333 | +€1.3m | +136.3% |
| Contributions | 10/11 | €1,241,254 | €1,241,254 | = | 0.0% |
| Reserves | 13 | €250 | €1,174,382 | +€1.2m | +469652.7% |
| Non-distributable reserves | 130/1 | €250 | - | -€250 | |
| Reserves not available under the articles | 1311 | €250 | - | -€250 | |
| Tax-exempt reserves | 132 | - | €1,174,132 | +€1.2m | |
| Distributable reserves | 133 | - | €250 | +€250 | |
| Profit (loss) carried forward | 14 | -€315,010 | -€226,304 | +€88,706 | +28.2% |
| Provisions and deferred taxes | 16 | - | €391,377 | +€391,377 | |
| Deferred taxes | 168 | - | €391,377 | +€391,377 | |
| Amounts payable | 17/49 | €315,818 | €258,889 | -€56,929 | -18.0% |
| Amounts payable within one year | 42/48 | €315,818 | €258,889 | -€56,929 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €118,042 | - | -€118,042 | |
| Trade debts | 44 | €18,469 | €38,657 | +€20,189 | +109.3% |
| Suppliers | 440/4 | €18,469 | €38,657 | +€20,189 | +109.3% |
| Taxes, remuneration and social security | 45 | - | €33,227 | +€33,227 | |
| Taxes | 450/3 | - | €33,227 | +€33,227 | |
| Other amounts payable | 47/48 | €179,307 | €187,005 | +€7,698 | +4.3% |
| Non-recurring operating income | 76A | - | €1,582,638 | +€1.6m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284,704 | €238,018 | -€46,685 | -16.4% |
| Other operating charges | 640/8 | €34,221 | €30,241 | -€3,980 | -11.6% |
| Gross operating margin | 9900 | €380,565 | €1,964,415 | +€1.6m | +416.2% |
| Operating profit (loss) | 9901 | €61,640 | €1,696,156 | +€1.6m | +2651.7% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €13,995 | €8,765 | -€5,230 | -37.4% |
| Recurring financial charges | 65 | €13,995 | €8,765 | -€5,230 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €47,645 | €1,687,442 | +€1.6m | +3441.7% |
| Transfer from deferred taxes | 780 | - | €4,282 | +€4,282 | |
| Transfer to deferred taxes | 680 | - | €395,659 | +€395,659 | |
| Income taxes | 67/77 | - | €33,227 | +€33,227 | |
| Profit (loss) for the period | 9904 | €47,645 | €1,262,838 | +€1.2m | +2550.5% |
| Transfer from tax-exempt reserves | 789 | - | €12,847 | +€12,847 | |
| Transfer to tax-exempt reserves | 689 | - | €1,186,978 | +€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €47,645 | €88,706 | +€41,061 | +86.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.