JARO'S LIQUID SOLUTIONS: what changed
JARO'S LIQUID SOLUTIONS
Largest movements
- Tangible fixed assets +€103,126
up €103,126 (+29.4%), from €350,673 to €453,799
of which Land and buildings: +€107,271
- Cash +€38,981
up €38,981 (+54.6%), from €71,446 to €110,426
mainly Debts after one year (+€102,619) and Depreciation (+€56,743)
- Receivables within one year -€24,960
down €24,960 (-36.3%), from €68,711 to €43,750
of which Trade receivables: -€22,880
- Stocks and contracts -€17,500
down €17,500 (-53.0%), from €33,000 to €15,500
- Deferred charges and accrued income +€14,768
up €14,768 (+2,025%), from €729 to €15,497
- Debts after one year +€102,619
up €102,619 (+28.4%), from €361,524 to €464,143
- Profit (loss) carried forward -€25,364
down €25,364 (-74.9%), from -€33,885 to -€59,248
- Accrued charges and deferred income +€15,000
up €15,000 (+21,429%), from €70 to €15,070
- Current portion of long-term debt +€9,303
up €9,303 (+22.4%), from €41,491 to €50,794
- Trade debts +€8,651
up €8,651 (+142%), from €6,107 to €14,758
- Financial charges +€19,785
up €19,785 (+158%), from €12,514 to €32,299
- Gross operating margin +€13,183
up €13,183 (+21.6%), from €61,029 to €74,212
- Depreciation +€12,819
up €12,819 (+29.2%), from €43,924 to €56,743
- Write-downs +€7,355
no longer reported in 2025 (was -€7,355)
- Other operating charges +€1,748
up €1,748 (+19.5%), from €8,949 to €10,697
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €526,053 | €639,801 | +€113,748 | +21.6% |
| Fixed assets | 21/28 | €352,167 | €454,628 | +€102,460 | +29.1% |
| Intangible fixed assets | 21 | €1,494 | €829 | -€665 | -44.5% |
| Tangible fixed assets | 22/27 | €350,673 | €453,799 | +€103,126 | +29.4% |
| Land and buildings | 22 | €333,788 | €441,059 | +€107,271 | +32.1% |
| Plant, machinery and equipment | 23 | €5,313 | €3,561 | -€1,752 | -33.0% |
| Furniture and vehicles | 24 | €11,573 | €9,179 | -€2,394 | -20.7% |
| Current assets | 29/58 | €173,886 | €185,173 | +€11,288 | +6.5% |
| Stocks and contracts in progress | 3 | €33,000 | €15,500 | -€17,500 | -53.0% |
| Stocks | 30/36 | €33,000 | €15,500 | -€17,500 | -53.0% |
| Amounts receivable within one year | 40/41 | €68,711 | €43,750 | -€24,960 | -36.3% |
| Trade receivables | 40 | €64,521 | €41,641 | -€22,880 | -35.5% |
| Other amounts receivable | 41 | €4,190 | €2,109 | -€2,081 | -49.7% |
| Cash at bank and in hand | 54/58 | €71,446 | €110,426 | +€38,981 | +54.6% |
| Deferred charges and accrued income | 490/1 | €729 | €15,497 | +€14,768 | +2,025% |
| Total equity and liabilities | 10/49 | €526,053 | €639,801 | +€113,748 | +21.6% |
| Equity | 10/15 | €42,315 | €16,952 | -€25,364 | -59.9% |
| Contributions | 10/11 | €76,200 | €76,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,885 | -€59,248 | -€25,364 | -74.9% |
| Provisions and deferred taxes | 16 | €27,067 | €27,067 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €27,067 | €27,067 | = | 0.0% |
| Pensions and similar obligations | 160 | €27,067 | €27,067 | = | 0.0% |
| Amounts payable | 17/49 | €456,670 | €595,782 | +€139,112 | +30.5% |
| Amounts payable after more than one year | 17 | €361,524 | €464,143 | +€102,619 | +28.4% |
| Financial debts | 170/4 | €361,524 | €464,143 | +€102,619 | +28.4% |
| Amounts payable within one year | 42/48 | €95,076 | €116,569 | +€21,493 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €41,491 | €50,794 | +€9,303 | +22.4% |
| Trade debts | 44 | €6,107 | €14,758 | +€8,651 | +142% |
| Suppliers | 440/4 | €6,107 | €14,758 | +€8,651 | +142% |
| Taxes, remuneration and social security | 45 | €9,782 | €17,968 | +€8,186 | +83.7% |
| Taxes | 450/3 | €6,590 | €9,983 | +€3,393 | +51.5% |
| Remuneration and social security | 454/9 | €3,192 | €7,985 | +€4,792 | +150% |
| Other amounts payable | 47/48 | €37,697 | €33,050 | -€4,647 | -12.3% |
| Accrued charges and deferred income | 492/3 | €70 | €15,070 | +€15,000 | +21,429% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,924 | €56,743 | +€12,819 | +29.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,355 | - | +€7,355 | |
| Other operating charges | 640/8 | €8,949 | €10,697 | +€1,748 | +19.5% |
| Gross operating margin | 9900 | €61,029 | €74,212 | +€13,183 | +21.6% |
| Operating profit (loss) | 9901 | €15,512 | €6,773 | -€8,739 | -56.3% |
| Financial income | 75/76B | €61 | €163 | +€102 | +167% |
| Recurring financial income | 75 | €61 | €163 | +€102 | +167% |
| Financial charges | 65/66B | €12,514 | €32,299 | +€19,785 | +158% |
| Recurring financial charges | 65 | €12,514 | €32,299 | +€19,785 | +158% |
| Profit (loss) for the period before taxes | 9903 | €3,059 | -€25,364 | -€28,422 | |
| Income taxes | 67/77 | €1,156 | - | -€1,156 | |
| Profit (loss) for the period | 9904 | €1,903 | -€25,364 | -€27,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,903 | -€25,364 | -€27,266 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.