JARO: 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.
JARO
Largest movements
- Receivables within one year +€5,748
up €5,748 (+5.3%), from €108,410 to €114,157
- Cash -€5,381
down €5,381 (-60.7%), from €8,872 to €3,491
mainly Receivables within one year (-€5,748) and Tax, wage and social debts (-€1,545)
- Tax, wage and social debts -€1,545
down €1,545 (-65.3%), from €2,367 to €822
- Profit (loss) carried forward +€1,389
up €1,389 (+2.9%), from €48,073 to €49,461
- Gross operating margin -€12,496
down €12,496, from €8,970 to -€3,526
- Taxes -€3,359
down €3,359 (-87.9%), from €3,822 to €463
- Financial income +€3,217
up €3,217 (+111.5%), from €2,885 to €6,103
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 | €117,322 | €117,648 | +€326 | +0.3% |
| Current assets | 29/58 | €117,322 | €117,648 | +€326 | +0.3% |
| Amounts receivable within one year | 40/41 | €108,410 | €114,157 | +€5,748 | +5.3% |
| Other amounts receivable | 41 | €108,410 | €114,157 | +€5,748 | +5.3% |
| Cash at bank and in hand | 54/58 | €8,872 | €3,491 | -€5,381 | -60.7% |
| Deferred charges and accrued income | 490/1 | €41 | - | -€41 | |
| Total equity and liabilities | 10/49 | €117,322 | €117,648 | +€326 | +0.3% |
| Equity | 10/15 | €114,924 | €116,313 | +€1,389 | +1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €48,259 | €48,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €46,400 | €46,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,073 | €49,461 | +€1,389 | +2.9% |
| Amounts payable | 17/49 | €2,399 | €1,335 | -€1,063 | -44.3% |
| Amounts payable within one year | 42/48 | €2,367 | €936 | -€1,431 | -60.5% |
| Trade debts | 44 | - | €113 | +€113 | |
| Suppliers | 440/4 | - | €113 | +€113 | |
| Taxes, remuneration and social security | 45 | €2,367 | €822 | -€1,545 | -65.3% |
| Taxes | 450/3 | €2,367 | €822 | -€1,545 | -65.3% |
| Accrued charges and deferred income | 492/3 | €32 | €400 | +€368 | +1169.0% |
| Other operating charges | 640/8 | €577 | €622 | +€45 | +7.9% |
| Gross operating margin | 9900 | €8,970 | -€3,526 | -€12,496 | |
| Operating profit (loss) | 9901 | €8,393 | -€4,148 | -€12,541 | |
| Financial income | 75/76B | €2,885 | €6,103 | +€3,217 | +111.5% |
| Recurring financial income | 75 | €2,885 | €6,103 | +€3,217 | +111.5% |
| Financial charges | 65/66B | €108 | €103 | -€5 | -4.8% |
| Recurring financial charges | 65 | €108 | €103 | -€5 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €11,170 | €1,852 | -€9,319 | -83.4% |
| Income taxes | 67/77 | €3,822 | €463 | -€3,359 | -87.9% |
| Profit (loss) for the period | 9904 | €7,348 | €1,389 | -€5,959 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,348 | €1,389 | -€5,959 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.