JARO BAT: 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 BAT
Largest movements
- Receivables within one year +€3,850
up €3,850 (+93.0%), from €4,139 to €7,990
of which Other amounts receivable: +€3,896
- Cash -€1,900
down €1,900 (-11.4%), from €16,694 to €14,794
mainly Other debts (-€8,901) and Receivables within one year (-€3,850)
- Tangible fixed assets -€916
down €916 (-47.4%), from €1,931 to €1,015
of which Plant, machinery and equipment: -€702
- Other debts -€8,901
down €8,901 (-100.0%), from €8,901 to €0
- Profit (loss) carried forward +€6,269
up €6,269 (+93.6%), from €6,697 to €12,966
- Trade debts +€2,867
up €2,867 (+38.8%), from €7,389 to €10,256
- Tax, wage and social debts +€873
up €873 (+66.4%), from €1,315 to €2,188
- Turnover -€144,880
no longer reported in 2025 (was €144,880)
- Purchases and services -€143,274
no longer reported in 2025 (was €143,274)
- Gross operating margin +€8,178
up €8,178 (+440%), from €1,859 to €10,037
- Taxes +€2,090
new in 2025: €2,090
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 | €38,652 | €39,761 | +€1,108 | +2.9% |
| Formation expenses | 20 | €232 | €232 | = | 0.0% |
| Fixed assets | 21/28 | €2,681 | €1,765 | -€916 | -34.2% |
| Tangible fixed assets | 22/27 | €1,931 | €1,015 | -€916 | -47.4% |
| Plant, machinery and equipment | 23 | €907 | €206 | -€702 | -77.3% |
| Furniture and vehicles | 24 | €1,024 | €809 | -€215 | -21.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €35,739 | €37,764 | +€2,025 | +5.7% |
| Stocks and contracts in progress | 3 | €13,271 | €13,271 | = | 0.0% |
| Stocks | 30/36 | €13,271 | €13,271 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,139 | €7,990 | +€3,850 | +93.0% |
| Trade receivables | 40 | €3,400 | €3,354 | -€46 | -1.4% |
| Other amounts receivable | 41 | €739 | €4,636 | +€3,896 | +527% |
| Cash at bank and in hand | 54/58 | €16,694 | €14,794 | -€1,900 | -11.4% |
| Deferred charges and accrued income | 490/1 | €1,635 | €1,709 | +€74 | +4.5% |
| Total equity and liabilities | 10/49 | €38,652 | €39,761 | +€1,108 | +2.9% |
| Equity | 10/15 | €20,337 | €26,606 | +€6,269 | +30.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,697 | €12,966 | +€6,269 | +93.6% |
| Amounts payable | 17/49 | €18,316 | €13,155 | -€5,161 | -28.2% |
| Amounts payable within one year | 42/48 | €18,316 | €13,155 | -€5,161 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €710 | €710 | = | 0.0% |
| Trade debts | 44 | €7,389 | €10,256 | +€2,867 | +38.8% |
| Suppliers | 440/4 | €7,389 | €10,256 | +€2,867 | +38.8% |
| Taxes, remuneration and social security | 45 | €1,315 | €2,188 | +€873 | +66.4% |
| Taxes | 450/3 | €1,315 | €2,188 | +€873 | +66.4% |
| Other amounts payable | 47/48 | €8,901 | €0 | -€8,901 | -100.0% |
| Turnover | 70 | €144,880 | - | -€144,880 | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,274 | - | -€143,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €916 | +€612 | +201% |
| Other operating charges | 640/8 | €836 | €918 | +€81 | +9.7% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €1,859 | €10,037 | +€8,178 | +440% |
| Operating profit (loss) | 9901 | €592 | €8,203 | +€7,611 | +1,286% |
| Financial income | 75/76B | - | €212 | +€212 | |
| Recurring financial income | 75 | - | €212 | +€212 | |
| Financial charges | 65/66B | €571 | €56 | -€515 | -90.2% |
| Recurring financial charges | 65 | €571 | €56 | -€515 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | €21 | €8,358 | +€8,338 | +39,912% |
| Income taxes | 67/77 | - | €2,090 | +€2,090 | |
| Profit (loss) for the period | 9904 | €21 | €6,269 | +€6,248 | +29,909% |
| Profit (loss) for the period to be appropriated | 9905 | €21 | €6,269 | +€6,248 | +29,909% |
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 22 October 2026 via checked.be.