Jaris be spv: 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.
Jaris be spv
Largest movements
- Cash +€56,327
up €56,327 (+202%), from €27,844 to €84,172
mainly Receivables within one year (+€47,994) and Debts after one year (+€22,347)
- Receivables within one year -€47,994
down €47,994 (-89.6%), from €53,551 to €5,557
of which Other amounts receivable: -€26,037
- Financial fixed assets -€2,000
down €2,000 (-43.5%), from €4,600 to €2,600
- Other debts -€49,792
no longer reported in 2025 (was €49,792)
- Debts after one year +€22,347
up €22,347 (+5.2%), from €432,031 to €454,378
- Trade debts +€19,131
up €19,131 (+57.1%), from €33,514 to €52,645
- Profit (loss) carried forward +€16,855
up €16,855 (+3.2%), from -€524,342 to -€507,487
- Tax, wage and social debts -€2,886
down €2,886 (-8.0%), from €36,267 to €33,380
of which Remuneration and social security: -€3,679
- Gross operating margin +€31,018
up €31,018 (+17.7%), from €175,348 to €206,366
- Staff costs +€13,538
up €13,538 (+8.5%), from €159,316 to €172,854
- Financial charges -€9,306
down €9,306 (-94.6%), from €9,839 to €533
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 | €89,262 | €94,917 | +€5,655 | +6.3% |
| Fixed assets | 21/28 | €4,600 | €2,600 | -€2,000 | -43.5% |
| Financial fixed assets | 28 | €4,600 | €2,600 | -€2,000 | -43.5% |
| Current assets | 29/58 | €84,662 | €92,317 | +€7,655 | +9.0% |
| Amounts receivable within one year | 40/41 | €53,551 | €5,557 | -€47,994 | -89.6% |
| Trade receivables | 40 | €21,957 | - | -€21,957 | |
| Other amounts receivable | 41 | €31,594 | €5,557 | -€26,037 | -82.4% |
| Cash at bank and in hand | 54/58 | €27,844 | €84,172 | +€56,327 | +202% |
| Deferred charges and accrued income | 490/1 | €3,267 | €2,588 | -€679 | -20.8% |
| Total equity and liabilities | 10/49 | €89,262 | €94,917 | +€5,655 | +6.3% |
| Equity | 10/15 | -€462,342 | -€445,487 | +€16,855 | +3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€524,342 | -€507,487 | +€16,855 | +3.2% |
| Amounts payable | 17/49 | €551,604 | €540,404 | -€11,200 | -2.0% |
| Amounts payable after more than one year | 17 | €432,031 | €454,378 | +€22,347 | +5.2% |
| Other amounts payable | 178/9 | €432,031 | €454,378 | +€22,347 | +5.2% |
| Amounts payable within one year | 42/48 | €119,573 | €86,026 | -€33,547 | -28.1% |
| Trade debts | 44 | €33,514 | €52,645 | +€19,131 | +57.1% |
| Suppliers | 440/4 | €33,514 | €52,645 | +€19,131 | +57.1% |
| Taxes, remuneration and social security | 45 | €36,267 | €33,380 | -€2,886 | -8.0% |
| Taxes | 450/3 | €2,500 | €3,293 | +€793 | +31.7% |
| Remuneration and social security | 454/9 | €33,767 | €30,088 | -€3,679 | -10.9% |
| Other amounts payable | 47/48 | €49,792 | - | -€49,792 | |
| Remuneration, social security and pensions | 62 | €159,316 | €172,854 | +€13,538 | +8.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €15,737 | +€15,737 | |
| Gross operating margin | 9900 | €175,348 | €206,366 | +€31,018 | +17.7% |
| Operating profit (loss) | 9901 | €15,648 | €17,388 | +€1,740 | +11.1% |
| Financial charges | 65/66B | €9,839 | €533 | -€9,306 | -94.6% |
| Recurring financial charges | 65 | €9,839 | €533 | -€9,306 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €5,808 | €16,855 | +€11,047 | +190% |
| Profit (loss) for the period | 9904 | €5,808 | €16,855 | +€11,047 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €5,808 | €16,855 | +€11,047 | +190% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.