SUPER JARO: 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.
SUPER JARO
Largest movements
- Cash -€106,660
down €106,660 (-53.6%), from €198,814 to €92,154
mainly Other debts (-€119,436) and Trade debts (-€24,294)
- Receivables within one year -€11,933
down €11,933 (-34.2%), from €34,864 to €22,931
of which Trade receivables: -€11,279
- Other debts -€119,436
down €119,436 (-64.7%), from €184,728 to €65,292
- Reserves +€28,219
up €28,219 (+14.8%), from €190,097 to €218,316
- Trade debts -€24,294
down €24,294 (-31.3%), from €77,617 to €53,323
- Gross operating margin -€16,335
down €16,335 (-8.0%), from €204,140 to €187,805
- Staff costs +€9,815
up €9,815 (+9.6%), from €101,834 to €111,648
- Taxes -€7,365
down €7,365 (-36.3%), from €20,262 to €12,897
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,590 | €404,827 | -€114,764 | -22.1% |
| Fixed assets | 21/28 | €108,391 | €107,488 | -€903 | -0.8% |
| Tangible fixed assets | 22/27 | €108,341 | €107,439 | -€903 | -0.8% |
| Plant, machinery and equipment | 23 | €63,664 | €72,631 | +€8,967 | +14.1% |
| Other tangible fixed assets | 26 | €44,677 | €34,808 | -€9,869 | -22.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €411,199 | €297,338 | -€113,861 | -27.7% |
| Stocks and contracts in progress | 3 | €145,839 | €150,407 | +€4,568 | +3.1% |
| Stocks | 30/36 | €145,839 | €150,407 | +€4,568 | +3.1% |
| Amounts receivable within one year | 40/41 | €34,864 | €22,931 | -€11,933 | -34.2% |
| Trade receivables | 40 | €34,210 | €22,931 | -€11,279 | -33.0% |
| Other amounts receivable | 41 | €654 | - | -€654 | |
| Current investments | 50/53 | €30,870 | €31,027 | +€157 | +0.5% |
| Cash at bank and in hand | 54/58 | €198,814 | €92,154 | -€106,660 | -53.6% |
| Deferred charges and accrued income | 490/1 | €812 | €819 | +€7 | +0.9% |
| Total equity and liabilities | 10/49 | €519,590 | €404,827 | -€114,764 | -22.1% |
| Equity | 10/15 | €211,097 | €239,316 | +€28,219 | +13.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €190,097 | €218,316 | +€28,219 | +14.8% |
| Distributable reserves | 133 | €190,097 | €218,316 | +€28,219 | +14.8% |
| Amounts payable | 17/49 | €308,493 | €165,511 | -€142,982 | -46.3% |
| Amounts payable within one year | 42/48 | €308,493 | €165,511 | -€142,982 | -46.3% |
| Trade debts | 44 | €77,617 | €53,323 | -€24,294 | -31.3% |
| Suppliers | 440/4 | €77,617 | €53,323 | -€24,294 | -31.3% |
| Taxes, remuneration and social security | 45 | €46,149 | €46,896 | +€747 | +1.6% |
| Taxes | 450/3 | €21,974 | €25,702 | +€3,728 | +17.0% |
| Remuneration and social security | 454/9 | €24,175 | €21,194 | -€2,981 | -12.3% |
| Other amounts payable | 47/48 | €184,728 | €65,292 | -€119,436 | -64.7% |
| Remuneration, social security and pensions | 62 | €101,834 | €111,648 | +€9,815 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,794 | €21,250 | -€1,544 | -6.8% |
| Other operating charges | 640/8 | €1,166 | €1,670 | +€504 | +43.2% |
| Gross operating margin | 9900 | €204,140 | €187,805 | -€16,335 | -8.0% |
| Operating profit (loss) | 9901 | €78,345 | €53,236 | -€25,109 | -32.0% |
| Financial income | 75/76B | €106 | €224 | +€119 | +112% |
| Recurring financial income | 75 | €106 | €224 | +€119 | +112% |
| Financial charges | 65/66B | €10,914 | €12,345 | +€1,431 | +13.1% |
| Recurring financial charges | 65 | €10,914 | €12,345 | +€1,431 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €67,538 | €41,116 | -€26,422 | -39.1% |
| Income taxes | 67/77 | €20,262 | €12,897 | -€7,365 | -36.3% |
| Profit (loss) for the period | 9904 | €47,276 | €28,219 | -€19,057 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,276 | €28,219 | -€19,057 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.