Jacala: 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.
Jacala
Largest movements
- Tangible fixed assets -€5,326
down €5,326 (-9.3%), from €57,354 to €52,028
- Receivables within one year -€1,305
down €1,305 (-82.1%), from €1,590 to €285
- Cash +€756
up €756 (+225.6%), from €335 to €1,091
mainly Other debts (+€14,024) and Depreciation (+€5,326)
- Profit (loss) carried forward -€19,705
down €19,705 (-45.8%), from -€43,001 to -€62,707
- Other debts +€14,024
up €14,024 (+39.1%), from €35,840 to €49,863
No income-statement line moved by more than 1% of the activity.
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 | €59,279 | €53,404 | -€5,875 | -9.9% |
| Fixed assets | 21/28 | €57,354 | €52,028 | -€5,326 | -9.3% |
| Tangible fixed assets | 22/27 | €57,354 | €52,028 | -€5,326 | -9.3% |
| Plant, machinery and equipment | 23 | €57,354 | €52,028 | -€5,326 | -9.3% |
| Current assets | 29/58 | €1,925 | €1,376 | -€549 | -28.5% |
| Amounts receivable within one year | 40/41 | €1,590 | €285 | -€1,305 | -82.1% |
| Other amounts receivable | 41 | €1,590 | €285 | -€1,305 | -82.1% |
| Cash at bank and in hand | 54/58 | €335 | €1,091 | +€756 | +225.6% |
| Total equity and liabilities | 10/49 | €59,279 | €53,404 | -€5,875 | -9.9% |
| Equity | 10/15 | €21,999 | €2,293 | -€19,705 | -89.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,001 | -€62,707 | -€19,705 | -45.8% |
| Amounts payable | 17/49 | €37,281 | €51,111 | +€13,830 | +37.1% |
| Amounts payable within one year | 42/48 | €37,281 | €51,111 | +€13,830 | +37.1% |
| Trade debts | 44 | €1,441 | €1,248 | -€193 | -13.4% |
| Suppliers | 440/4 | €1,441 | €1,248 | -€193 | -13.4% |
| Other amounts payable | 47/48 | €35,840 | €49,863 | +€14,024 | +39.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,739 | €13,778 | +€38 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,326 | €5,326 | = | 0.0% |
| Other operating charges | 640/8 | €503 | €447 | -€57 | -11.2% |
| Gross operating margin | 9900 | -€13,739 | -€13,778 | -€38 | -0.3% |
| Operating profit (loss) | 9901 | -€19,568 | -€19,550 | +€18 | +0.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €122 | €155 | +€34 | +27.6% |
| Recurring financial charges | 65 | €122 | €155 | +€34 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,690 | -€19,705 | -€15 | -0.1% |
| Profit (loss) for the period | 9904 | -€19,690 | -€19,705 | -€15 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,690 | -€19,705 | -€15 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.