JAC WIN WIN: 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 WIN WIN
Largest movements
- Receivables within one year +€8,431
up €8,431 (+557.2%), from €1,513 to €9,944
of which Other amounts receivable: +€6,396
- Tangible fixed assets -€4,757
down €4,757 (-81.3%), from €5,853 to €1,096
- Deferred charges and accrued income -€718
down €718 (-57.2%), from €1,255 to €537
- Profit (loss) carried forward +€13,857
up €13,857 (+66.9%), from -€20,704 to -€6,847
- Trade debts -€8,575
down €8,575 (-94.9%), from €9,038 to €463
- Other debts -€3,590
no longer reported in 2025 (was €3,590)
- Tax, wage and social debts +€1,170
up €1,170 (+78.0%), from €1,500 to €2,670
- Gross operating margin +€22,337
up €22,337 (+2524.0%), from €885 to €23,222
- Other operating charges +€5,828
up €5,828 (+943.0%), from €618 to €6,446
- Depreciation -€4,886
down €4,886 (-94.5%), from €5,170 to €284
- Taxes +€2,050
up €2,050 (+383.2%), from €535 to €2,585
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 | €12,088 | €14,953 | +€2,865 | +23.7% |
| Fixed assets | 21/28 | €5,853 | €1,096 | -€4,757 | -81.3% |
| Tangible fixed assets | 22/27 | €5,853 | €1,096 | -€4,757 | -81.3% |
| Furniture and vehicles | 24 | €5,853 | €1,096 | -€4,757 | -81.3% |
| Current assets | 29/58 | €6,235 | €13,857 | +€7,622 | +122.2% |
| Amounts receivable within one year | 40/41 | €1,513 | €9,944 | +€8,431 | +557.2% |
| Trade receivables | 40 | €1,513 | €3,548 | +€2,035 | +134.5% |
| Other amounts receivable | 41 | - | €6,396 | +€6,396 | |
| Cash at bank and in hand | 54/58 | €3,467 | €3,376 | -€91 | -2.6% |
| Deferred charges and accrued income | 490/1 | €1,255 | €537 | -€718 | -57.2% |
| Total equity and liabilities | 10/49 | €12,088 | €14,953 | +€2,865 | +23.7% |
| Equity | 10/15 | -€2,104 | €11,753 | +€13,857 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,704 | -€6,847 | +€13,857 | +66.9% |
| Amounts payable | 17/49 | €14,192 | €3,200 | -€10,992 | -77.5% |
| Amounts payable within one year | 42/48 | €14,128 | €3,133 | -€10,995 | -77.8% |
| Trade debts | 44 | €9,038 | €463 | -€8,575 | -94.9% |
| Suppliers | 440/4 | €9,038 | €463 | -€8,575 | -94.9% |
| Taxes, remuneration and social security | 45 | €1,500 | €2,670 | +€1,170 | +78.0% |
| Taxes | 450/3 | €1,500 | €2,670 | +€1,170 | +78.0% |
| Other amounts payable | 47/48 | €3,590 | - | -€3,590 | |
| Accrued charges and deferred income | 492/3 | €64 | €67 | +€3 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,170 | €284 | -€4,886 | -94.5% |
| Other operating charges | 640/8 | €618 | €6,446 | +€5,828 | +943.0% |
| Gross operating margin | 9900 | €885 | €23,222 | +€22,337 | +2524.0% |
| Operating profit (loss) | 9901 | -€4,903 | €16,492 | +€21,395 | |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €95 | €119 | +€24 | +25.3% |
| Recurring financial charges | 65 | €95 | €119 | +€24 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,998 | €16,443 | +€21,441 | |
| Income taxes | 67/77 | €535 | €2,585 | +€2,050 | +383.2% |
| Profit (loss) for the period | 9904 | -€5,533 | €13,858 | +€19,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,533 | €13,858 | +€19,391 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.