Jaruma: what changed
Two fiscal 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.
Jaruma
Largest movements
- Tangible fixed assets -€4,990
down €4,990 (-13.3%), from €37,543 to €32,553
of which Other tangible fixed assets: -€3,595
- Receivables within one year +€3,251
up €3,251 (+241.6%), from €1,345 to €4,597
of which Trade receivables: +€2,834
- Cash +€2,768
up €2,768 (+10.8%), from €25,706 to €28,474
mainly Depreciation (+€4,990) and Net result for the year (+€4,804)
- Stocks and contracts +€953
up €953 (+23.9%), from €3,985 to €4,938
- Reserves +€4,804
up €4,804 (+66.3%), from €7,245 to €12,049
- Other debts -€1,910
down €1,910 (-6.7%), from €28,542 to €26,632
- Gross operating margin -€12,635
down €12,635 (-35.6%), from €35,529 to €22,894
- Staff costs +€1,249
up €1,249 (+16.1%), from €7,738 to €8,988
- Depreciation +€461
up €461 (+10.2%), from €4,529 to €4,990
- Other operating charges -€371
down €371 (-19.3%), from €1,921 to €1,550
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 | €74,311 | €76,451 | +€2,139 | +2.9% |
| Fixed assets | 21/28 | €41,293 | €36,303 | -€4,990 | -12.1% |
| Tangible fixed assets | 22/27 | €37,543 | €32,553 | -€4,990 | -13.3% |
| Plant, machinery and equipment | 23 | €6,844 | €5,787 | -€1,057 | -15.4% |
| Furniture and vehicles | 24 | €1,490 | €1,152 | -€339 | -22.7% |
| Other tangible fixed assets | 26 | €29,209 | €25,614 | -€3,595 | -12.3% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €33,018 | €40,148 | +€7,130 | +21.6% |
| Stocks and contracts in progress | 3 | €3,985 | €4,938 | +€953 | +23.9% |
| Stocks | 30/36 | €3,985 | €4,938 | +€953 | +23.9% |
| Amounts receivable within one year | 40/41 | €1,345 | €4,597 | +€3,251 | +241.6% |
| Trade receivables | 40 | - | €2,834 | +€2,834 | |
| Other amounts receivable | 41 | €1,345 | €1,762 | +€417 | +31.0% |
| Cash at bank and in hand | 54/58 | €25,706 | €28,474 | +€2,768 | +10.8% |
| Deferred charges and accrued income | 490/1 | €1,982 | €2,140 | +€158 | +8.0% |
| Total equity and liabilities | 10/49 | €74,311 | €76,451 | +€2,139 | +2.9% |
| Equity | 10/15 | €37,245 | €42,049 | +€4,804 | +12.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €7,245 | €12,049 | +€4,804 | +66.3% |
| Distributable reserves | 133 | €7,245 | €12,049 | +€4,804 | +66.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €37,066 | €34,402 | -€2,664 | -7.2% |
| Amounts payable within one year | 42/48 | €37,066 | €34,402 | -€2,664 | -7.2% |
| Trade debts | 44 | €4,195 | €4,148 | -€47 | -1.1% |
| Suppliers | 440/4 | €4,195 | €4,148 | -€47 | -1.1% |
| Taxes, remuneration and social security | 45 | €4,329 | €3,622 | -€707 | -16.3% |
| Taxes | 450/3 | €4,329 | €3,622 | -€707 | -16.3% |
| Other amounts payable | 47/48 | €28,542 | €26,632 | -€1,910 | -6.7% |
| Remuneration, social security and pensions | 62 | €7,738 | €8,988 | +€1,249 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,529 | €4,990 | +€461 | +10.2% |
| Other operating charges | 640/8 | €1,921 | €1,550 | -€371 | -19.3% |
| Gross operating margin | 9900 | €35,529 | €22,894 | -€12,635 | -35.6% |
| Operating profit (loss) | 9901 | €21,340 | €7,366 | -€13,974 | -65.5% |
| Financial charges | 65/66B | €446 | €628 | +€182 | +40.8% |
| Recurring financial charges | 65 | €446 | €628 | +€182 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €20,895 | €6,738 | -€14,156 | -67.8% |
| Income taxes | 67/77 | €2,038 | €1,935 | -€104 | -5.1% |
| Profit (loss) for the period | 9904 | €18,856 | €4,804 | -€14,053 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,856 | €4,804 | -€14,053 | -74.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.