JARIS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€22,193
down €22,193 (-9.4%), from €236,529 to €214,336
of which Land and buildings: -€23,402
- Receivables within one year +€4,314
up €4,314 (+7.4%), from €58,367 to €62,682
of which Trade receivables: +€15,372
- Tax, wage and social debts +€48,538
up €48,538 (+201%), from €24,164 to €72,703
of which Taxes: +€46,788
- Debts after one year -€26,347
down €26,347 (-15.6%), from €168,686 to €142,339
- Profit (loss) carried forward -€21,961
down €21,961 (-63.8%), from -€34,408 to -€56,369
- Trade debts -€12,048
down €12,048 (-82.8%), from €14,543 to €2,495
- Short-term financial debts -€7,518
down €7,518 (-83.8%), from €8,969 to €1,451
- Taxes -€5,027
down €5,027 (-10.1%), from €49,544 to €44,517
- Financial charges -€2,809
down €2,809 (-16.7%), from €16,782 to €13,973
- Gross operating margin +€2,119
up €2,119 (+2.8%), from €76,298 to €78,417
- Other operating charges -€1,153
down €1,153 (-20.8%), from €5,556 to €4,403
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,820 | €283,367 | -€15,454 | -5.2% |
| Fixed assets | 21/28 | €236,529 | €214,336 | -€22,193 | -9.4% |
| Tangible fixed assets | 22/27 | €236,529 | €214,336 | -€22,193 | -9.4% |
| Land and buildings | 22 | €230,952 | €207,551 | -€23,402 | -10.1% |
| Plant, machinery and equipment | 23 | €3,107 | €2,330 | -€777 | -25.0% |
| Furniture and vehicles | 24 | €2,470 | €4,455 | +€1,985 | +80.4% |
| Current assets | 29/58 | €62,291 | €69,030 | +€6,739 | +10.8% |
| Amounts receivable within one year | 40/41 | €58,367 | €62,682 | +€4,314 | +7.4% |
| Trade receivables | 40 | €45,310 | €60,682 | +€15,372 | +33.9% |
| Other amounts receivable | 41 | €13,058 | €2,000 | -€11,058 | -84.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €3,924 | €6,349 | +€2,425 | +61.8% |
| Total equity and liabilities | 10/49 | €298,820 | €283,367 | -€15,454 | -5.2% |
| Equity | 10/15 | €56,907 | €34,946 | -€21,961 | -38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,715 | €72,715 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €72,715 | €72,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,408 | -€56,369 | -€21,961 | -63.8% |
| Amounts payable | 17/49 | €241,914 | €248,421 | +€6,507 | +2.7% |
| Amounts payable after more than one year | 17 | €168,686 | €142,339 | -€26,347 | -15.6% |
| Financial debts | 170/4 | €168,686 | €142,339 | -€26,347 | -15.6% |
| Amounts payable within one year | 42/48 | €72,716 | €106,081 | +€33,365 | +45.9% |
| Current portion of amounts payable after more than one year | 42 | €25,039 | €26,347 | +€1,307 | +5.2% |
| Financial debts | 43 | €8,969 | €1,451 | -€7,518 | -83.8% |
| Credit institutions | 430/8 | €8,969 | €1,451 | -€7,518 | -83.8% |
| Trade debts | 44 | €14,543 | €2,495 | -€12,048 | -82.8% |
| Suppliers | 440/4 | €14,543 | €2,495 | -€12,048 | -82.8% |
| Taxes, remuneration and social security | 45 | €24,164 | €72,703 | +€48,538 | +201% |
| Taxes | 450/3 | €24,164 | €70,953 | +€46,788 | +194% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €0 | €3,086 | +€3,086 | |
| Accrued charges and deferred income | 492/3 | €511 | €0 | -€511 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,699 | €37,485 | -€214 | -0.6% |
| Other operating charges | 640/8 | €5,556 | €4,403 | -€1,153 | -20.8% |
| Gross operating margin | 9900 | €76,298 | €78,417 | +€2,119 | +2.8% |
| Operating profit (loss) | 9901 | €33,043 | €36,529 | +€3,486 | +10.5% |
| Financial income | 75/76B | €134 | €0 | -€133 | -100.0% |
| Recurring financial income | 75 | €134 | €0 | -€133 | -100.0% |
| Financial charges | 65/66B | €16,782 | €13,973 | -€2,809 | -16.7% |
| Recurring financial charges | 65 | €16,782 | €13,973 | -€2,809 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €16,395 | €22,556 | +€6,161 | +37.6% |
| Income taxes | 67/77 | €49,544 | €44,517 | -€5,027 | -10.1% |
| Profit (loss) for the period | 9904 | -€33,149 | -€21,961 | +€11,188 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,149 | -€21,961 | +€11,188 | +33.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.