Ferdy Jackers: 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.
Ferdy Jackers
Largest movements
- Cash -€58,643
down €58,643 (-35.7%), from €164,371 to €105,728
mainly Contributions, distributions and other (-€115,000) and Receivables within one year (-€8,955)
- Tangible fixed assets -€11,381
down €11,381 (-63.1%), from €18,040 to €6,659
of which Furniture and vehicles: -€11,058
- Receivables within one year +€8,955
up €8,955 (+622.9%), from €1,438 to €10,392
of which Other amounts receivable: +€6,680
- Intangible fixed assets -€6,000
down €6,000 (-14.2%), from €42,148 to €36,148
- Reserves -€63,250
down €63,250 (-33.9%), from €186,699 to €123,449
- Debts after one year -€6,507
down €6,507 (-74.6%), from €8,718 to €2,212
- Other debts +€2,797
up €2,797 (+20.3%), from €13,805 to €16,602
- Gross operating margin -€14,211
down €14,211 (-14.5%), from €97,996 to €83,785
- Taxes -€6,859
down €6,859 (-34.0%), from €20,179 to €13,320
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 | €225,997 | €158,927 | -€67,070 | -29.7% |
| Fixed assets | 21/28 | €60,188 | €42,807 | -€17,381 | -28.9% |
| Intangible fixed assets | 21 | €42,148 | €36,148 | -€6,000 | -14.2% |
| Tangible fixed assets | 22/27 | €18,040 | €6,659 | -€11,381 | -63.1% |
| Plant, machinery and equipment | 23 | €888 | €565 | -€323 | -36.4% |
| Furniture and vehicles | 24 | €17,152 | €6,094 | -€11,058 | -64.5% |
| Current assets | 29/58 | €165,809 | €116,120 | -€49,689 | -30.0% |
| Amounts receivable within one year | 40/41 | €1,438 | €10,392 | +€8,955 | +622.9% |
| Trade receivables | 40 | €1,438 | €3,712 | +€2,274 | +158.2% |
| Other amounts receivable | 41 | - | €6,680 | +€6,680 | |
| Cash at bank and in hand | 54/58 | €164,371 | €105,728 | -€58,643 | -35.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €225,997 | €158,927 | -€67,070 | -29.7% |
| Equity | 10/15 | €191,199 | €127,949 | -€63,250 | -33.1% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €186,699 | €123,449 | -€63,250 | -33.9% |
| Distributable reserves | 133 | €186,699 | €123,449 | -€63,250 | -33.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €34,798 | €30,978 | -€3,820 | -11.0% |
| Amounts payable after more than one year | 17 | €8,718 | €2,212 | -€6,507 | -74.6% |
| Financial debts | 170/4 | €8,718 | €2,212 | -€6,507 | -74.6% |
| Amounts payable within one year | 42/48 | €26,080 | €28,766 | +€2,686 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €6,318 | €6,507 | +€189 | +3.0% |
| Trade debts | 44 | €5,778 | €5,657 | -€120 | -2.1% |
| Suppliers | 440/4 | €5,778 | €5,657 | -€120 | -2.1% |
| Taxes, remuneration and social security | 45 | €179 | €0 | -€179 | -100.0% |
| Taxes | 450/3 | €179 | €0 | -€179 | -100.0% |
| Other amounts payable | 47/48 | €13,805 | €16,602 | +€2,797 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,186 | €17,381 | +€195 | +1.1% |
| Other operating charges | 640/8 | €674 | €819 | +€145 | +21.5% |
| Gross operating margin | 9900 | €97,996 | €83,785 | -€14,211 | -14.5% |
| Operating profit (loss) | 9901 | €80,135 | €65,585 | -€14,551 | -18.2% |
| Financial income | 75/76B | €2 | €2 | -€0 | -13.6% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -13.6% |
| Financial charges | 65/66B | €691 | €517 | -€175 | -25.3% |
| Recurring financial charges | 65 | €691 | €517 | -€175 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €79,446 | €65,070 | -€14,376 | -18.1% |
| Income taxes | 67/77 | €20,179 | €13,320 | -€6,859 | -34.0% |
| Profit (loss) for the period | 9904 | €59,267 | €51,750 | -€7,517 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,267 | €51,750 | -€7,517 | -12.7% |
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 11 October 2026 via checked.be.