JARONIMMO: 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.
JARONIMMO
Largest movements
- Tangible fixed assets +€12,414
up €12,414 (+2.3%), from €545,239 to €557,654
- Cash +€6,955
up €6,955 (+103.9%), from €6,695 to €13,649
mainly Net result for the year (+€22,692) and Depreciation (+€21,428)
- Reserves +€22,692
up €22,692 (+44.3%), from €51,262 to €73,954
of which Distributable reserves: +€22,692
- Trade debts -€15,763
down €15,763 (-78.7%), from €20,026 to €4,263
- Current portion of long-term debt +€6,485
up €6,485 (+26.9%), from €24,083 to €30,569
- Gross operating margin +€17,235
up €17,235 (+36.9%), from €46,658 to €63,893
- Taxes +€9,261
up €9,261 (+617.4%), from €1,500 to €10,761
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 | €558,191 | €577,282 | +€19,091 | +3.4% |
| Fixed assets | 21/28 | €545,239 | €557,654 | +€12,414 | +2.3% |
| Tangible fixed assets | 22/27 | €545,239 | €557,654 | +€12,414 | +2.3% |
| Land and buildings | 22 | €545,239 | €557,654 | +€12,414 | +2.3% |
| Current assets | 29/58 | €12,951 | €19,628 | +€6,677 | +51.6% |
| Amounts receivable within one year | 40/41 | €6,257 | €5,979 | -€278 | -4.4% |
| Other amounts receivable | 41 | €6,257 | €5,979 | -€278 | -4.4% |
| Cash at bank and in hand | 54/58 | €6,695 | €13,649 | +€6,955 | +103.9% |
| Total equity and liabilities | 10/49 | €558,191 | €577,282 | +€19,091 | +3.4% |
| Equity | 10/15 | €69,879 | €92,571 | +€22,692 | +32.5% |
| Contributions | 10/11 | €18,617 | €18,617 | = | 0.0% |
| Reserves | 13 | €51,262 | €73,954 | +€22,692 | +44.3% |
| Tax-exempt reserves | 132 | €7,662 | €7,662 | = | 0.0% |
| Distributable reserves | 133 | €43,600 | €66,292 | +€22,692 | +52.0% |
| Amounts payable | 17/49 | €488,312 | €484,711 | -€3,601 | -0.7% |
| Amounts payable after more than one year | 17 | €414,505 | €415,941 | +€1,436 | +0.3% |
| Financial debts | 170/4 | €408,835 | €410,270 | +€1,436 | +0.4% |
| Other amounts payable | 178/9 | €5,670 | €5,670 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,807 | €68,770 | -€5,037 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €24,083 | €30,569 | +€6,485 | +26.9% |
| Financial debts | 43 | €5,000 | €1,268 | -€3,732 | -74.6% |
| Credit institutions | 430/8 | €5,000 | €1,268 | -€3,732 | -74.6% |
| Trade debts | 44 | €20,026 | €4,263 | -€15,763 | -78.7% |
| Suppliers | 440/4 | €20,026 | €4,263 | -€15,763 | -78.7% |
| Taxes, remuneration and social security | 45 | €2,050 | €5,755 | +€3,705 | +180.7% |
| Taxes | 450/3 | €2,050 | €5,755 | +€3,705 | +180.7% |
| Other amounts payable | 47/48 | €22,648 | €26,916 | +€4,268 | +18.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,889 | €21,428 | +€538 | +2.6% |
| Other operating charges | 640/8 | €2,192 | €1,956 | -€236 | -10.8% |
| Gross operating margin | 9900 | €46,658 | €63,893 | +€17,235 | +36.9% |
| Operating profit (loss) | 9901 | €23,577 | €40,510 | +€16,933 | +71.8% |
| Financial charges | 65/66B | €7,020 | €7,057 | +€37 | +0.5% |
| Recurring financial charges | 65 | €7,020 | €7,057 | +€37 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €16,557 | €33,453 | +€16,896 | +102.0% |
| Income taxes | 67/77 | €1,500 | €10,761 | +€9,261 | +617.4% |
| Profit (loss) for the period | 9904 | €15,057 | €22,692 | +€7,635 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,057 | €22,692 | +€7,635 | +50.7% |
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 10 October 2026 via checked.be.