JAROBLI: 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.
JAROBLI
Largest movements
- Financial fixed assets +€275,000
up €275,000 (+1,375%), from €20,000 to €295,000
- Cash -€243,944
down €243,944 (-79.8%), from €305,701 to €61,757
mainly Investment in fixed assets (net) (-€275,080) and Current portion of long-term debt (-€15,803)
- Tangible fixed assets -€13,901
down €13,901 (-14.1%), from €98,290 to €84,390
of which Land and buildings: -€13,839
- Receivables within one year +€4,992
up €4,992 (+19.8%), from €25,258 to €30,250
of which Trade receivables: +€6,050
- Reserves +€41,147
up €41,147 (+12.5%), from €329,271 to €370,418
- Current portion of long-term debt -€15,803
down €15,803 (-67.0%), from €23,570 to €7,767
- Other debts +€5,326
up €5,326 (+10.5%), from €50,944 to €56,270
- Taxes -€2,126
down €2,126 (-11.5%), from €18,454 to €16,328
- Gross operating margin +€1,924
up €1,924 (+2.6%), from €73,881 to €75,805
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €449,249 | €471,397 | +€22,148 | +4.9% |
| Fixed assets | 21/28 | €118,290 | €379,390 | +€261,099 | +221% |
| Tangible fixed assets | 22/27 | €98,290 | €84,390 | -€13,901 | -14.1% |
| Land and buildings | 22 | €98,228 | €84,390 | -€13,839 | -14.1% |
| Furniture and vehicles | 24 | €62 | - | -€62 | |
| Financial fixed assets | 28 | €20,000 | €295,000 | +€275,000 | +1,375% |
| Current assets | 29/58 | €330,959 | €92,007 | -€238,952 | -72.2% |
| Amounts receivable within one year | 40/41 | €25,258 | €30,250 | +€4,992 | +19.8% |
| Trade receivables | 40 | €24,200 | €30,250 | +€6,050 | +25.0% |
| Other amounts receivable | 41 | €1,058 | - | -€1,058 | |
| Cash at bank and in hand | 54/58 | €305,701 | €61,757 | -€243,944 | -79.8% |
| Total equity and liabilities | 10/49 | €449,249 | €471,397 | +€22,148 | +4.9% |
| Equity | 10/15 | €354,232 | €395,379 | +€41,147 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €329,271 | €370,418 | +€41,147 | +12.5% |
| Distributable reserves | 133 | €329,271 | €370,418 | +€41,147 | +12.5% |
| Profit (loss) carried forward | 14 | €6,361 | €6,361 | = | 0.0% |
| Amounts payable | 17/49 | €95,017 | €76,018 | -€19,000 | -20.0% |
| Amounts payable after more than one year | 17 | €8,154 | €3,750 | -€4,404 | -54.0% |
| Financial debts | 170/4 | €4,404 | - | -€4,404 | |
| Other amounts payable | 178/9 | €3,750 | €3,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,863 | €72,268 | -€14,596 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €23,570 | €7,767 | -€15,803 | -67.0% |
| Trade debts | 44 | - | €22 | +€22 | |
| Suppliers | 440/4 | - | €22 | +€22 | |
| Taxes, remuneration and social security | 45 | €12,349 | €8,208 | -€4,141 | -33.5% |
| Taxes | 450/3 | €12,349 | €8,208 | -€4,141 | -33.5% |
| Other amounts payable | 47/48 | €50,944 | €56,270 | +€5,326 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,610 | €13,981 | -€629 | -4.3% |
| Other operating charges | 640/8 | €752 | €1,170 | +€418 | +55.6% |
| Gross operating margin | 9900 | €73,881 | €75,805 | +€1,924 | +2.6% |
| Operating profit (loss) | 9901 | €58,519 | €60,653 | +€2,134 | +3.6% |
| Financial income | 75/76B | €1,753 | €1,037 | -€716 | -40.8% |
| Recurring financial income | 75 | €1,753 | €1,037 | -€716 | -40.8% |
| Financial charges | 65/66B | €4,828 | €4,216 | -€612 | -12.7% |
| Recurring financial charges | 65 | €4,828 | €4,216 | -€612 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €55,445 | €57,475 | +€2,030 | +3.7% |
| Income taxes | 67/77 | €18,454 | €16,328 | -€2,126 | -11.5% |
| Profit (loss) for the period | 9904 | €36,991 | €41,147 | +€4,156 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,991 | €41,147 | +€4,156 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.