JARK '67: 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.
JARK '67
Largest movements
- Receivables within one year +€19,695
up €19,695 (+38.0%), from €51,778 to €71,473
- Current investments +€6,000
up €6,000 (+100.0%), from €6,000 to €12,000
- Tangible fixed assets -€2,605
down €2,605 (-52.1%), from €5,006 to €2,400
- Cash +€2,342
up €2,342 (+24.1%), from €9,715 to €12,057
mainly Net result for the year (+€20,197) and Tax, wage and social debts (+€5,771)
- Reserves +€20,197
up €20,197 (+23.2%), from €87,066 to €107,262
- Tax, wage and social debts +€5,771
up €5,771 (+76.0%), from €7,592 to €13,363
- Gross operating margin -€6,778
down €6,778 (-18.3%), from €37,054 to €30,277
- Taxes -€1,500
down €1,500 (-12.2%), from €12,288 to €10,788
- Financial income +€1,327
up €1,327 (+48.7%), from €2,726 to €4,053
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 | €113,853 | €139,694 | +€25,840 | +22.7% |
| Fixed assets | 21/28 | €5,006 | €2,400 | -€2,605 | -52.1% |
| Tangible fixed assets | 22/27 | €5,006 | €2,400 | -€2,605 | -52.1% |
| Furniture and vehicles | 24 | €5,006 | €2,400 | -€2,605 | -52.1% |
| Current assets | 29/58 | €108,848 | €137,293 | +€28,446 | +26.1% |
| Amounts receivable after more than one year | 29 | €40,805 | €41,213 | +€408 | +1.0% |
| Other amounts receivable | 291 | €40,805 | €41,213 | +€408 | +1.0% |
| Amounts receivable within one year | 40/41 | €51,778 | €71,473 | +€19,695 | +38.0% |
| Other amounts receivable | 41 | €51,778 | €71,473 | +€19,695 | +38.0% |
| Current investments | 50/53 | €6,000 | €12,000 | +€6,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €9,715 | €12,057 | +€2,342 | +24.1% |
| Deferred charges and accrued income | 490/1 | €550 | €550 | = | 0.0% |
| Total equity and liabilities | 10/49 | €113,853 | €139,694 | +€25,840 | +22.7% |
| Equity | 10/15 | €106,134 | €126,330 | +€20,197 | +19.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €87,066 | €107,262 | +€20,197 | +23.2% |
| Distributable reserves | 133 | €87,066 | €107,262 | +€20,197 | +23.2% |
| Profit (loss) carried forward | 14 | €476 | €476 | = | 0.0% |
| Amounts payable | 17/49 | €7,719 | €13,363 | +€5,644 | +73.1% |
| Amounts payable within one year | 42/48 | €7,719 | €13,363 | +€5,644 | +73.1% |
| Trade debts | 44 | €128 | - | -€128 | |
| Suppliers | 440/4 | €128 | - | -€128 | |
| Taxes, remuneration and social security | 45 | €7,592 | €13,363 | +€5,771 | +76.0% |
| Taxes | 450/3 | €7,592 | €13,363 | +€5,771 | +76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,850 | €2,605 | -€244 | -8.6% |
| Other operating charges | 640/8 | €682 | €698 | +€16 | +2.3% |
| Gross operating margin | 9900 | €37,054 | €30,277 | -€6,778 | -18.3% |
| Operating profit (loss) | 9901 | €33,523 | €26,974 | -€6,549 | -19.5% |
| Financial income | 75/76B | €2,726 | €4,053 | +€1,327 | +48.7% |
| Recurring financial income | 75 | €2,726 | €4,053 | +€1,327 | +48.7% |
| Financial charges | 65/66B | €42 | €42 | -€0 | -0.2% |
| Recurring financial charges | 65 | €42 | €42 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €36,206 | €30,985 | -€5,222 | -14.4% |
| Income taxes | 67/77 | €12,288 | €10,788 | -€1,500 | -12.2% |
| Profit (loss) for the period | 9904 | €23,918 | €20,197 | -€3,722 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,918 | €20,197 | -€3,722 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.