JAC-MOTORS: 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
JAC-MOTORS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€90,536
2024 · €61,876-€152,412
Equity
€28,783
2024 · €119,319-€90,536
Cash
€30,066
2024 · €62,502-€32,435
Balance sheet total
€3.1m
2024 · €3.8m-€716,501
Largest movements
Assets
- Receivables within one year -€761,437
down €761,437 (-28.5%), from €2.7m to €1.9m
of which Other amounts receivable: -€983,090
- Tangible fixed assets +€77,442
up €77,442 (+7.4%), from €1.0m to €1.1m
Equity and liabilities
- Other debts -€613,911
down €613,911 (-18.2%), from €3.4m to €2.8m
- Profit (loss) carried forward -€90,536
down €90,536, from €0 to -€90,536
Income statement
- Other operating income -€241,899
down €241,899 (-24.0%), from €1.0m to €766,411
- Turnover +€211,000
up €211,000 (+45.2%), from €466,400 to €677,400
- Taxes -€67,889
down €67,889 (-76.9%), from €88,292 to €20,403
of which Taxes: -€34,894
- Services and other goods -€40,641
down €40,641 (-4.0%), from €1.0m to €981,980
- Financial income +€30,701
up €30,701 (+52.1%), from €58,923 to €89,624
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
€61,876
Turnover
+€211,000
Other operating income
-€241,899
Goods and materials
-€73
Services and other goods
+€40,641
Depreciation
+€17,789
Other operating charges
+€1,892
Other operating items
-€257,545
Financial income
+€30,701
Financial charges
-€22,807
Taxes
+€67,889
Result 2025
-€90,536
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
+€178,204
Investment
-€210,640
Financing
€0
Cash 2024
€62,502
From operations (derived)
+€178,204
Net result for the year
-€90,536
Depreciation
+€133,197
Receivables within one year
+€761,437
Smaller working-capital items
-€1,006
Trade debts
+€11,148
Other debts
-€613,911
Accrued charges and deferred income
-€22,125
Investment (derived)
-€210,640
Investment in fixed assets (net)
-€210,640
Cash 2025
€30,066
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,782,622 | €3,066,121 | -€716,501 | -18.9% |
| Fixed assets | 21/28 | €1,046,322 | €1,123,764 | +€77,442 | +7.4% |
| Tangible fixed assets | 22/27 | €1,046,322 | €1,123,764 | +€77,442 | +7.4% |
| Furniture and vehicles | 24 | €1,046,322 | €1,123,764 | +€77,442 | +7.4% |
| Current assets | 29/58 | €2,736,300 | €1,942,357 | -€793,943 | -29.0% |
| Amounts receivable within one year | 40/41 | €2,669,475 | €1,908,038 | -€761,437 | -28.5% |
| Trade receivables | 40 | €89,901 | €311,554 | +€221,653 | +247% |
| Other amounts receivable | 41 | €2,579,574 | €1,596,485 | -€983,090 | -38.1% |
| Cash at bank and in hand | 54/58 | €62,502 | €30,066 | -€32,435 | -51.9% |
| Deferred charges and accrued income | 490/1 | €4,323 | €4,252 | -€71 | -1.6% |
| Total equity and liabilities | 10/49 | €3,782,622 | €3,066,121 | -€716,501 | -18.9% |
| Equity | 10/15 | €119,319 | €28,783 | -€90,536 | -75.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €57,819 | €57,819 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €51,669 | €51,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€90,536 | -€90,536 | |
| Amounts payable | 17/49 | €3,663,303 | €3,037,338 | -€625,965 | -17.1% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Subordinated loans | 170 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,581,672 | €2,977,832 | -€603,840 | -16.9% |
| Trade debts | 44 | €107,808 | €118,956 | +€11,148 | +10.3% |
| Suppliers | 440/4 | €107,808 | €118,956 | +€11,148 | +10.3% |
| Taxes, remuneration and social security | 45 | €109,792 | €108,715 | -€1,077 | -1.0% |
| Taxes | 450/3 | €109,792 | €108,715 | -€1,077 | -1.0% |
| Other amounts payable | 47/48 | €3,364,072 | €2,750,161 | -€613,911 | -18.2% |
| Accrued charges and deferred income | 492/3 | €31,631 | €9,506 | -€22,125 | -69.9% |
| Operating income | 70/76A | €1,474,710 | €1,460,340 | -€14,370 | -1.0% |
| Turnover | 70 | €466,400 | €677,400 | +€211,000 | +45.2% |
| Other operating income | 74 | €1,008,310 | €766,411 | -€241,899 | -24.0% |
| Non-recurring operating income | 76A | - | €16,529 | +€16,529 | |
| Operating charges | 60/66A | €1,220,360 | €1,434,186 | +€213,825 | +17.5% |
| Goods for resale, raw materials and consumables | 60 | €1,403 | €1,476 | +€73 | +5.2% |
| Purchases | 600/8 | €1,403 | €1,476 | +€73 | +5.2% |
| Services and other goods | 61 | €1,022,621 | €981,980 | -€40,641 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,986 | €133,197 | -€17,789 | -11.8% |
| Other operating charges | 640/8 | €45,350 | €43,459 | -€1,892 | -4.2% |
| Non-recurring operating charges | 66A | - | €274,074 | +€274,074 | |
| Operating profit (loss) | 9901 | €254,350 | €26,155 | -€228,196 | -89.7% |
| Financial income | 75/76B | €58,923 | €89,624 | +€30,701 | +52.1% |
| Recurring financial income | 75 | €58,923 | €89,624 | +€30,701 | +52.1% |
| Income from current assets | 751 | €58,923 | €89,624 | +€30,701 | +52.1% |
| Financial charges | 65/66B | €163,105 | €185,911 | +€22,807 | +14.0% |
| Recurring financial charges | 65 | €163,105 | €185,911 | +€22,807 | +14.0% |
| Debt charges | 650 | €162,523 | €185,366 | +€22,843 | +14.1% |
| Other financial charges | 652/9 | €581 | €545 | -€36 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €150,168 | -€70,133 | -€220,301 | |
| Income taxes | 67/77 | €88,292 | €20,403 | -€67,889 | -76.9% |
| Taxes | 670/3 | €88,292 | €53,398 | -€34,894 | -39.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €32,994 | +€32,994 | |
| Profit (loss) for the period | 9904 | €61,876 | -€90,536 | -€152,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,876 | -€90,536 | -€152,412 |
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 20 October 2026 via checked.be.