JARISOL: 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.
JARISOL
Largest movements
- Receivables within one year +€23,350
up €23,350 (+850%), from €2,747 to €26,096
of which Trade receivables: +€23,640
- Cash +€18,526
up €18,526 (+319%), from €5,805 to €24,331
mainly Trade debts (+€19,180) and Net result for the year (+€15,692)
- Trade debts +€19,180
up €19,180 (+258%), from €7,441 to €26,622
- Reserves +€10,000
up €10,000 (+298%), from €3,359 to €13,359
of which Distributable reserves: +€10,000
- Tax, wage and social debts +€7,978
up €7,978 (+98.3%), from €8,116 to €16,094
of which Remuneration and social security: +€5,951
- Profit (loss) carried forward +€5,692
up €5,692 (+83.5%), from €6,816 to €12,509
- Gross operating margin +€24,189
up €24,189 (+49.9%), from €48,517 to €72,707
- Staff costs +€4,208
up €4,208 (+8.8%), from €47,616 to €51,824
- Other operating charges +€1,180
up €1,180 (+49.2%), from €2,396 to €3,576
- Taxes +€1,000
new in 2023: €1,000
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,285 | €81,135 | +€42,851 | +112% |
| Fixed assets | 21/28 | €4,105 | €3,876 | -€229 | -5.6% |
| Tangible fixed assets | 22/27 | €3,095 | €2,867 | -€229 | -7.4% |
| Furniture and vehicles | 24 | €3,095 | €2,867 | -€229 | -7.4% |
| Financial fixed assets | 28 | €1,010 | €1,010 | = | 0.0% |
| Current assets | 29/58 | €34,180 | €77,259 | +€43,079 | +126% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Other amounts receivable | 291 | €22,000 | €22,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,461 | €2,004 | +€543 | +37.2% |
| Stocks | 30/36 | €1,461 | €2,004 | +€543 | +37.2% |
| Amounts receivable within one year | 40/41 | €2,747 | €26,096 | +€23,350 | +850% |
| Trade receivables | 40 | €791 | €24,431 | +€23,640 | +2,988% |
| Other amounts receivable | 41 | €1,956 | €1,665 | -€291 | -14.9% |
| Cash at bank and in hand | 54/58 | €5,805 | €24,331 | +€18,526 | +319% |
| Deferred charges and accrued income | 490/1 | €2,167 | €2,828 | +€661 | +30.5% |
| Total equity and liabilities | 10/49 | €38,285 | €81,135 | +€42,851 | +112% |
| Equity | 10/15 | €16,373 | €32,065 | +€15,692 | +95.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,359 | €13,359 | +€10,000 | +298% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,500 | €11,500 | +€10,000 | +667% |
| Profit (loss) carried forward | 14 | €6,816 | €12,509 | +€5,692 | +83.5% |
| Provisions and deferred taxes | 16 | €4,428 | €4,428 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,428 | €4,428 | = | 0.0% |
| Environmental obligations | 163 | €4,428 | €4,428 | = | 0.0% |
| Amounts payable | 17/49 | €17,484 | €44,642 | +€27,158 | +155% |
| Amounts payable within one year | 42/48 | €17,484 | €44,642 | +€27,158 | +155% |
| Trade debts | 44 | €7,441 | €26,622 | +€19,180 | +258% |
| Suppliers | 440/4 | €7,441 | €26,622 | +€19,180 | +258% |
| Taxes, remuneration and social security | 45 | €8,116 | €16,094 | +€7,978 | +98.3% |
| Taxes | 450/3 | €3,886 | €5,913 | +€2,027 | +52.1% |
| Remuneration and social security | 454/9 | €4,229 | €10,180 | +€5,951 | +141% |
| Other amounts payable | 47/48 | €1,927 | €1,927 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €47,616 | €51,824 | +€4,208 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €579 | €1,064 | +€485 | +83.8% |
| Other operating charges | 640/8 | €2,396 | €3,576 | +€1,180 | +49.2% |
| Gross operating margin | 9900 | €48,517 | €72,707 | +€24,189 | +49.9% |
| Operating profit (loss) | 9901 | -€2,074 | €16,243 | +€18,317 | |
| Financial income | 75/76B | €731 | €1,254 | +€523 | +71.5% |
| Recurring financial income | 75 | €731 | €1,254 | +€523 | +71.5% |
| Financial charges | 65/66B | €208 | €805 | +€597 | +287% |
| Recurring financial charges | 65 | €208 | €805 | +€597 | +287% |
| Profit (loss) for the period before taxes | 9903 | -€1,551 | €16,692 | +€18,243 | |
| Income taxes | 67/77 | - | €1,000 | +€1,000 | |
| Profit (loss) for the period | 9904 | -€1,551 | €15,692 | +€17,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,551 | €15,692 | +€17,243 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.