JARLIN: 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.
JARLIN
Largest movements
- Tangible fixed assets +€189,062
up €189,062 (+154.8%), from €122,134 to €311,196
of which Land and buildings: +€171,995
- Receivables within one year +€5,961
up €5,961 (+11247.8%), from €53 to €6,014
of which Trade receivables: +€4,000
- Debts after one year +€241,589
up €241,589 (+540.0%), from €44,738 to €286,327
- Profit (loss) carried forward -€45,601
down €45,601 (-20.5%), from -€222,401 to -€268,002
- Trade debts +€19,842
up €19,842 (+6703.3%), from €296 to €20,138
- Other debts -€18,701
down €18,701 (-7.3%), from €255,640 to €236,939
- Short-term financial debts -€13,200
no longer reported in 2025 (was €13,200)
- Other operating charges +€19,308
up €19,308 (+606.0%), from €3,186 to €22,494
- Depreciation +€2,817
up €2,817 (+261.5%), from €1,077 to €3,894
- Gross operating margin +€1,583
up €1,583 (+9.3%), from -€17,084 to -€15,501
- Financial charges +€1,036
up €1,036 (+38.7%), from €2,676 to €3,712
- Staff costs +€228
no longer reported in 2025 (was -€228)
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 | €122,662 | €317,534 | +€194,872 | +158.9% |
| Fixed assets | 21/28 | €122,208 | €311,196 | +€188,988 | +154.6% |
| Tangible fixed assets | 22/27 | €122,134 | €311,196 | +€189,062 | +154.8% |
| Land and buildings | 22 | €121,892 | €293,887 | +€171,995 | +141.1% |
| Plant, machinery and equipment | 23 | - | €17,290 | +€17,290 | |
| Furniture and vehicles | 24 | €242 | €19 | -€223 | -92.3% |
| Financial fixed assets | 28 | €74 | - | -€74 | |
| Current assets | 29/58 | €454 | €6,339 | +€5,885 | +1296.2% |
| Amounts receivable within one year | 40/41 | €53 | €6,014 | +€5,961 | +11247.8% |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | €53 | €2,014 | +€1,961 | +3700.7% |
| Current investments | 50/53 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €395 | €324 | -€71 | -17.9% |
| Total equity and liabilities | 10/49 | €122,662 | €317,534 | +€194,872 | +158.9% |
| Equity | 10/15 | -€197,612 | -€243,213 | -€45,601 | -23.1% |
| Contributions | 10/11 | €24,789 | €24,789 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€222,401 | -€268,002 | -€45,601 | -20.5% |
| Amounts payable | 17/49 | €320,274 | €560,747 | +€240,473 | +75.1% |
| Amounts payable after more than one year | 17 | €44,738 | €286,327 | +€241,589 | +540.0% |
| Financial debts | 170/4 | €44,738 | €286,327 | +€241,589 | +540.0% |
| Amounts payable within one year | 42/48 | €275,536 | €274,419 | -€1,117 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €5,241 | €17,342 | +€12,101 | +230.9% |
| Financial debts | 43 | €13,200 | - | -€13,200 | |
| Credit institutions | 430/8 | €13,200 | - | -€13,200 | |
| Trade debts | 44 | €296 | €20,138 | +€19,842 | +6703.3% |
| Suppliers | 440/4 | €296 | €20,138 | +€19,842 | +6703.3% |
| Taxes, remuneration and social security | 45 | €1,159 | - | -€1,159 | |
| Taxes | 450/3 | €1,159 | - | -€1,159 | |
| Other amounts payable | 47/48 | €255,640 | €236,939 | -€18,701 | -7.3% |
| Remuneration, social security and pensions | 62 | -€228 | - | +€228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €3,894 | +€2,817 | +261.5% |
| Other operating charges | 640/8 | €3,186 | €22,494 | +€19,308 | +606.0% |
| Gross operating margin | 9900 | -€17,084 | -€15,501 | +€1,583 | +9.3% |
| Operating profit (loss) | 9901 | -€21,119 | -€41,888 | -€20,769 | -98.3% |
| Financial charges | 65/66B | €2,676 | €3,712 | +€1,036 | +38.7% |
| Recurring financial charges | 65 | €2,676 | €3,712 | +€1,036 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,795 | -€45,601 | -€21,806 | -91.6% |
| Profit (loss) for the period | 9904 | -€23,795 | -€45,601 | -€21,806 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,795 | -€45,601 | -€21,806 | -91.6% |
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 1 October 2026 via checked.be.