BISCUITERIE JACKY: 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.
What changed
BISCUITERIE JACKY
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€161,598
2024 · €301,317-€139,719
Equity
€803,501
2024 · €653,903+€149,598
Cash
€9,390
2024 · €11,809-€2,419
Balance sheet total
€1.3m
2024 · €1.3m-€19,821
Largest movements
Assets
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Tangible fixed assets +€158,175
up €158,175 (+35.5%), from €444,958 to €603,133
of which Land and buildings: +€158,175
- Receivables within one year +€24,423
up €24,423 (+298%), from €8,198 to €32,621
Equity and liabilities
- Profit (loss) carried forward +€149,598
up €149,598 (+33.9%), from €441,694 to €591,292
- Debts after one year -€103,715
down €103,715 (-27.8%), from €372,828 to €269,113
- Other debts -€78,027
down €78,027 (-42.4%), from €184,075 to €106,048
Income statement
- Turnover +€213,000
new in 2025: €213,000
- Other operating income -€204,600
no longer reported in 2025 (was €204,600)
- Gross operating margin +€184,229
new in 2025: €184,229
- Financial income -€121,873
down €121,873 (-59.9%), from €203,529 to €81,655
- Taxes -€28,529
down €28,529 (-82.0%), from €34,772 to €6,243
of which Taxes: -€35,565
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.
Result 2024
€301,317
Turnover
+€213,000
Other operating income
-€204,600
Services and other goods
+€1,227
Depreciation
-€22,772
Other operating charges
-€1,051
Other operating items
-€28,771
Financial income
-€121,873
Financial charges
-€3,407
Taxes
+€28,529
Result 2025
€161,598
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€107,435
Investment
+€766
Financing
-€110,620
Cash 2024
€11,809
From operations (derived)
+€107,435
Net result for the year
+€161,598
Depreciation
+€41,059
Receivables within one year
-€24,423
Trade debts
+€6,333
Other debts
-€78,027
Accrued charges and deferred income
+€894
Investment (derived)
+€766
Investment in fixed assets (net)
-€199,234
Current investments
+€200,000
Financing
-€110,620
Debts after one year
-€103,715
Current portion of long-term debt
+€5,096
Contributions, distributions and other
-€12,000
Cash 2025
€9,390
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,327,680 | €1,307,859 | -€19,821 | -1.5% |
| Fixed assets | 21/28 | €1,107,673 | €1,265,848 | +€158,175 | +14.3% |
| Tangible fixed assets | 22/27 | €444,958 | €603,133 | +€158,175 | +35.5% |
| Land and buildings | 22 | €444,958 | €603,133 | +€158,175 | +35.5% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Financial fixed assets | 28 | €662,715 | €662,715 | = | 0.0% |
| Affiliated companies | 280/1 | €662,715 | - | -€662,715 | |
| Participating interests | 280 | €662,715 | - | -€662,715 | |
| Current assets | 29/58 | €220,007 | €42,011 | -€177,996 | -80.9% |
| Amounts receivable within one year | 40/41 | €8,198 | €32,621 | +€24,423 | +298% |
| Other amounts receivable | 41 | €8,198 | €32,621 | +€24,423 | +298% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Other investments | 51/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €11,809 | €9,390 | -€2,419 | -20.5% |
| Total equity and liabilities | 10/49 | €1,327,680 | €1,307,859 | -€19,821 | -1.5% |
| Equity | 10/15 | €653,903 | €803,501 | +€149,598 | +22.9% |
| Contributions | 10/11 | €102,008 | €102,008 | = | 0.0% |
| Capital | 10 | €102,008 | €102,008 | = | 0.0% |
| Issued capital | 100 | €102,008 | €102,008 | = | 0.0% |
| Reserves | 13 | €110,201 | €110,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,201 | €10,201 | = | 0.0% |
| Legal reserve | 130 | €10,201 | €10,201 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €441,694 | €591,292 | +€149,598 | +33.9% |
| Amounts payable | 17/49 | €673,776 | €504,357 | -€169,419 | -25.1% |
| Amounts payable after more than one year | 17 | €372,828 | €269,113 | -€103,715 | -27.8% |
| Financial debts | 170/4 | €372,828 | €269,113 | -€103,715 | -27.8% |
| Credit institutions | 173 | €372,828 | - | -€372,828 | |
| Amounts payable within one year | 42/48 | €300,948 | €234,351 | -€66,598 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €108,712 | €113,808 | +€5,096 | +4.7% |
| Trade debts | 44 | €8,161 | €14,494 | +€6,333 | +77.6% |
| Suppliers | 440/4 | €8,161 | €14,494 | +€6,333 | +77.6% |
| Other amounts payable | 47/48 | €184,075 | €106,048 | -€78,027 | -42.4% |
| Accrued charges and deferred income | 492/3 | - | €894 | +€894 | |
| Operating income | 70/76A | €204,600 | - | -€204,600 | |
| Turnover | 70 | - | €213,000 | +€213,000 | |
| Other operating income | 74 | €204,600 | - | -€204,600 | |
| Operating charges | 60/66A | €54,146 | - | -€54,146 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €28,771 | +€28,771 | |
| Services and other goods | 61 | €1,227 | - | -€1,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,287 | €41,059 | +€22,772 | +125% |
| Other operating charges | 640/8 | €34,632 | €35,683 | +€1,051 | +3.0% |
| Gross operating margin | 9900 | - | €184,229 | +€184,229 | |
| Operating profit (loss) | 9901 | €150,454 | €107,487 | -€42,967 | -28.6% |
| Financial income | 75/76B | €203,529 | €81,655 | -€121,873 | -59.9% |
| Recurring financial income | 75 | €203,529 | €81,655 | -€121,873 | -59.9% |
| Income from financial fixed assets | 750 | €200,000 | - | -€200,000 | |
| Income from current assets | 751 | €2,028 | - | -€2,028 | |
| Other financial income | 752/9 | €1,500 | - | -€1,500 | |
| Financial charges | 65/66B | €17,894 | €21,301 | +€3,407 | +19.0% |
| Recurring financial charges | 65 | €17,894 | €21,301 | +€3,407 | +19.0% |
| Debt charges | 650 | €17,218 | - | -€17,218 | |
| Other financial charges | 652/9 | €676 | - | -€676 | |
| Profit (loss) for the period before taxes | 9903 | €336,089 | €167,841 | -€168,248 | -50.1% |
| Income taxes | 67/77 | €34,772 | €6,243 | -€28,529 | -82.0% |
| Taxes | 670/3 | €35,565 | - | -€35,565 | |
| Tax adjustments and reversals of tax provisions | 77 | €793 | - | -€793 | |
| Profit (loss) for the period | 9904 | €301,317 | €161,598 | -€139,719 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €301,317 | €161,598 | -€139,719 | -46.4% |
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 31 October 2026 via checked.be.