JARUGUMALLI SOLUTIONS: what changed
JARUGUMALLI SOLUTIONS
Largest movements
- Receivables within one year +€39,629
up €39,629 (+130%), from €30,488 to €70,117
of which Trade receivables: +€39,363
- Cash +€12,630
up €12,630 (+27.5%), from €45,855 to €58,485
mainly Net result for the year (+€34,691) and Trade debts (+€29,462)
- Reserves +€34,691
up €34,691 (+85.9%), from €40,401 to €75,092
- Trade debts +€29,462
up €29,462 (+779%), from €3,784 to €33,246
- Other debts -€14,590
no longer reported in 2025 (was €14,590)
- Tax, wage and social debts +€3,499
up €3,499 (+17.1%), from €20,416 to €23,915
of which Remuneration and social security: +€2,896
- Gross operating margin +€44,394
up €44,394 (+74.3%), from €59,758 to €104,152
- Staff costs +€39,538
up €39,538 (+301%), from €13,132 to €52,670
- Other operating charges +€3,194
up €3,194 (+334%), from €955 to €4,149
- Taxes +€1,470
up €1,470 (+16.2%), from €9,057 to €10,527
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 | €79,191 | €132,379 | +€53,188 | +67.2% |
| Fixed assets | 21/28 | €1,479 | €2,329 | +€850 | +57.5% |
| Tangible fixed assets | 22/27 | €1,479 | €2,329 | +€850 | +57.5% |
| Furniture and vehicles | 24 | €1,479 | €2,329 | +€850 | +57.5% |
| Current assets | 29/58 | €77,712 | €130,050 | +€52,338 | +67.3% |
| Amounts receivable within one year | 40/41 | €30,488 | €70,117 | +€39,629 | +130% |
| Trade receivables | 40 | €20,488 | €59,851 | +€39,363 | +192% |
| Other amounts receivable | 41 | €10,000 | €10,266 | +€266 | +2.7% |
| Cash at bank and in hand | 54/58 | €45,855 | €58,485 | +€12,630 | +27.5% |
| Deferred charges and accrued income | 490/1 | €1,369 | €1,448 | +€79 | +5.8% |
| Total equity and liabilities | 10/49 | €79,191 | €132,379 | +€53,188 | +67.2% |
| Equity | 10/15 | €40,401 | €75,092 | +€34,691 | +85.9% |
| Reserves | 13 | €40,401 | €75,092 | +€34,691 | +85.9% |
| Distributable reserves | 133 | €40,401 | €75,092 | +€34,691 | +85.9% |
| Amounts payable | 17/49 | €38,790 | €57,287 | +€18,497 | +47.7% |
| Amounts payable within one year | 42/48 | €38,790 | €57,161 | +€18,371 | +47.4% |
| Trade debts | 44 | €3,784 | €33,246 | +€29,462 | +779% |
| Suppliers | 440/4 | €3,784 | €33,246 | +€29,462 | +779% |
| Taxes, remuneration and social security | 45 | €20,416 | €23,915 | +€3,499 | +17.1% |
| Taxes | 450/3 | €16,994 | €17,597 | +€603 | +3.5% |
| Remuneration and social security | 454/9 | €3,422 | €6,318 | +€2,896 | +84.6% |
| Other amounts payable | 47/48 | €14,590 | - | -€14,590 | |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Remuneration, social security and pensions | 62 | €13,132 | €52,670 | +€39,538 | +301% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €784 | +€501 | +177% |
| Other operating charges | 640/8 | €955 | €4,149 | +€3,194 | +334% |
| Gross operating margin | 9900 | €59,758 | €104,152 | +€44,394 | +74.3% |
| Operating profit (loss) | 9901 | €45,388 | €46,549 | +€1,161 | +2.6% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €1,259 | €1,345 | +€86 | +6.8% |
| Recurring financial charges | 65 | €1,259 | €1,345 | +€86 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €44,129 | €45,218 | +€1,089 | +2.5% |
| Income taxes | 67/77 | €9,057 | €10,527 | +€1,470 | +16.2% |
| Profit (loss) for the period | 9904 | €35,072 | €34,691 | -€381 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,072 | €34,691 | -€381 | -1.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.