J.A.C. LINE: what changed
J.A.C. LINE
Largest movements
- Cash +€10,459
up €10,459 (+203%), from €5,158 to €15,617
mainly Net result for the year (+€9,206) and Receivables within one year (+€2,603)
- Receivables within one year -€2,603
down €2,603 (-89.2%), from €2,917 to €314
of which Other amounts receivable: -€2,552
- Tangible fixed assets +€749
new in 2025: €749
- Deferred charges and accrued income +€227
up €227 (+35.5%), from €641 to €868
- Profit (loss) carried forward +€9,205
up €9,205, from -€1,388 to €7,817
- Trade debts -€373
down €373 (-47.7%), from €781 to €408
- Turnover -€53,384
no longer reported in 2025 (was €53,384)
- Purchases and services -€10,135
no longer reported in 2025 (was €10,135)
- Gross operating margin +€6,172
up €6,172 (+182%), from €3,399 to €9,571
- Other operating charges -€984
no longer reported in 2025 (was €984)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,018 | €17,851 | +€8,833 | +97.9% |
| Fixed assets | 21/28 | €302 | €1,051 | +€749 | +248% |
| Tangible fixed assets | 22/27 | - | €749 | +€749 | |
| Furniture and vehicles | 24 | - | €749 | +€749 | |
| Financial fixed assets | 28 | €302 | €302 | +€0 | +0.1% |
| Current assets | 29/58 | €8,716 | €16,800 | +€8,084 | +92.7% |
| Amounts receivable within one year | 40/41 | €2,917 | €314 | -€2,603 | -89.2% |
| Trade receivables | 40 | €51 | - | -€51 | |
| Other amounts receivable | 41 | €2,866 | €314 | -€2,552 | -89.0% |
| Cash at bank and in hand | 54/58 | €5,158 | €15,617 | +€10,459 | +203% |
| Deferred charges and accrued income | 490/1 | €641 | €868 | +€227 | +35.5% |
| Total equity and liabilities | 10/49 | €9,018 | €17,851 | +€8,833 | +97.9% |
| Equity | 10/15 | €8,205 | €17,411 | +€9,206 | +112% |
| Contributions | 10/11 | €7,734 | €7,734 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€1,388 | €7,817 | +€9,205 | |
| Amounts payable | 17/49 | €813 | €441 | -€372 | -45.8% |
| Amounts payable within one year | 42/48 | €781 | €408 | -€373 | -47.7% |
| Trade debts | 44 | €781 | €408 | -€373 | -47.7% |
| Suppliers | 440/4 | €781 | €408 | -€373 | -47.7% |
| Accrued charges and deferred income | 492/3 | €32 | €32 | +€0 | +1.3% |
| Turnover | 70 | €53,384 | - | -€53,384 | |
| Non-recurring operating income | 76A | €150 | - | -€150 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,135 | - | -€10,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €251 | +€231 | +1,156% |
| Other operating charges | 640/8 | €984 | - | -€984 | |
| Non-recurring operating charges | 66A | €285 | - | -€285 | |
| Gross operating margin | 9900 | €3,399 | €9,571 | +€6,172 | +182% |
| Operating profit (loss) | 9901 | €2,110 | €9,319 | +€7,209 | +342% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €224 | €114 | -€110 | -49.3% |
| Recurring financial charges | 65 | €224 | €114 | -€110 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €1,887 | €9,206 | +€7,319 | +388% |
| Profit (loss) for the period | 9904 | €1,887 | €9,206 | +€7,319 | +388% |
| Profit (loss) for the period to be appropriated | 9905 | €1,887 | €9,206 | +€7,319 | +388% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.