JAC'S CUSTOM CYCLES: 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.
JAC'S CUSTOM CYCLES
Largest movements
- Tangible fixed assets +€234,020
up €234,020 (+477%), from €49,011 to €283,031
of which Land and buildings: +€205,599
- Debts after one year +€214,724
new in 2025: €214,724
- Trade debts +€15,960
new in 2025: €15,960
- Profit (loss) carried forward -€10,604
down €10,604 (-29.8%), from -€35,551 to -€46,155
- Short-term financial debts +€7,179
up €7,179 (+79.8%), from €9,000 to €16,179
- Other debts +€6,500
up €6,500 (+17.9%), from €36,240 to €42,740
- Gross operating margin +€45,362
up €45,362, from -€31,425 to €13,936
- Depreciation +€17,496
up €17,496 (+3,929%), from €445 to €17,941
- Financial charges +€5,061
up €5,061 (+1,153%), from €439 to €5,500
- Other operating charges -€2,143
down €2,143 (-66.1%), from €3,242 to €1,099
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,591 | €284,350 | +€233,759 | +462% |
| Fixed assets | 21/28 | €49,011 | €283,031 | +€234,020 | +477% |
| Tangible fixed assets | 22/27 | €49,011 | €283,031 | +€234,020 | +477% |
| Land and buildings | 22 | €39,886 | €245,485 | +€205,599 | +515% |
| Plant, machinery and equipment | 23 | €9,125 | €37,546 | +€28,422 | +311% |
| Current assets | 29/58 | €1,580 | €1,319 | -€261 | -16.5% |
| Amounts receivable within one year | 40/41 | €686 | €1,319 | +€632 | +92.1% |
| Other amounts receivable | 41 | €686 | €1,319 | +€632 | +92.1% |
| Cash at bank and in hand | 54/58 | €894 | - | -€894 | |
| Total equity and liabilities | 10/49 | €50,591 | €284,350 | +€233,759 | +462% |
| Equity | 10/15 | €5,351 | -€5,253 | -€10,604 | |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Capital | 10 | - | €37,184 | +€37,184 | |
| Issued capital | 100 | - | €37,184 | +€37,184 | |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,551 | -€46,155 | -€10,604 | -29.8% |
| Amounts payable | 17/49 | €45,240 | €289,603 | +€244,363 | +540% |
| Amounts payable after more than one year | 17 | - | €214,724 | +€214,724 | |
| Financial debts | 170/4 | - | €214,724 | +€214,724 | |
| Amounts payable within one year | 42/48 | €45,240 | €74,878 | +€29,639 | +65.5% |
| Financial debts | 43 | €9,000 | €16,179 | +€7,179 | +79.8% |
| Credit institutions | 430/8 | €9,000 | €16,179 | +€7,179 | +79.8% |
| Trade debts | 44 | - | €15,960 | +€15,960 | |
| Suppliers | 440/4 | - | €15,960 | +€15,960 | |
| Other amounts payable | 47/48 | €36,240 | €42,740 | +€6,500 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €17,941 | +€17,496 | +3,929% |
| Other operating charges | 640/8 | €3,242 | €1,099 | -€2,143 | -66.1% |
| Gross operating margin | 9900 | -€31,425 | €13,936 | +€45,362 | |
| Operating profit (loss) | 9901 | -€35,112 | -€5,104 | +€30,008 | +85.5% |
| Financial charges | 65/66B | €439 | €5,500 | +€5,061 | +1,153% |
| Recurring financial charges | 65 | €439 | €5,500 | +€5,061 | +1,153% |
| Profit (loss) for the period before taxes | 9903 | -€35,551 | -€10,604 | +€24,948 | +70.2% |
| Profit (loss) for the period | 9904 | -€35,551 | -€10,604 | +€24,948 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,551 | -€10,604 | +€24,948 | +70.2% |
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 29 October 2026 via checked.be.