JAC34: what changed
Two fiscal 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.
JAC34
Largest movements
- Cash +€27,348
up €27,348 (+812.9%), from €3,364 to €30,713
mainly Other debts (+€42,350) and Net result for the year (+€35,235)
- Other debts +€42,350
up €42,350 (+122.1%), from €34,688 to €77,038
- Profit (loss) carried forward +€35,235
up €35,235 (+19.8%), from -€177,981 to -€142,746
- Trade debts -€30,877
down €30,877 (-36.1%), from €85,499 to €54,621
- Debts after one year -€19,360
down €19,360 (-35.6%), from €54,329 to €34,969
of which Financial debts: -€19,360
- Gross operating margin +€33,076
up €33,076 (+834.6%), from €3,963 to €37,040
- Financial charges +€1,300
up €1,300 (+1865.8%), from €70 to €1,369
- Other operating charges +€435
new in 2025: €435
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 | €15,424 | €42,773 | +€27,348 | +177.3% |
| Current assets | 29/58 | €15,424 | €42,773 | +€27,348 | +177.3% |
| Amounts receivable within one year | 40/41 | €12,060 | €12,060 | = | 0.0% |
| Other amounts receivable | 41 | €12,060 | €12,060 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,364 | €30,713 | +€27,348 | +812.9% |
| Total equity and liabilities | 10/49 | €15,424 | €42,773 | +€27,348 | +177.3% |
| Equity | 10/15 | -€159,381 | -€124,146 | +€35,235 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,981 | -€142,746 | +€35,235 | +19.8% |
| Amounts payable | 17/49 | €174,805 | €166,918 | -€7,887 | -4.5% |
| Amounts payable after more than one year | 17 | €54,329 | €34,969 | -€19,360 | -35.6% |
| Financial debts | 170/4 | €23,209 | €3,849 | -€19,360 | -83.4% |
| Other amounts payable | 178/9 | €31,120 | €31,120 | = | 0.0% |
| Amounts payable within one year | 42/48 | €120,477 | €131,950 | +€11,473 | +9.5% |
| Trade debts | 44 | €85,499 | €54,621 | -€30,877 | -36.1% |
| Suppliers | 440/4 | €85,499 | €54,621 | -€30,877 | -36.1% |
| Taxes, remuneration and social security | 45 | €290 | €290 | = | 0.0% |
| Taxes | 450/3 | €290 | €290 | = | 0.0% |
| Other amounts payable | 47/48 | €34,688 | €77,038 | +€42,350 | +122.1% |
| Other operating charges | 640/8 | - | €435 | +€435 | |
| Non-recurring operating charges | 66A | €5,982 | - | -€5,982 | |
| Gross operating margin | 9900 | €3,963 | €37,040 | +€33,076 | +834.6% |
| Operating profit (loss) | 9901 | -€2,019 | €36,605 | +€38,624 | |
| Financial charges | 65/66B | €70 | €1,369 | +€1,300 | +1865.8% |
| Recurring financial charges | 65 | €70 | €1,369 | +€1,300 | +1865.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,088 | €35,235 | +€37,324 | |
| Profit (loss) for the period | 9904 | -€2,088 | €35,235 | +€37,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,088 | €35,235 | +€37,324 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.