JACALIS: 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.
JACALIS
Largest movements
- Receivables within one year +€500,555
up €500,555 (+76.7%), from €652,932 to €1.2m
of which Trade receivables: +€676,340
- Stocks and contracts +€270,815
up €270,815 (+41.2%), from €656,890 to €927,705
- Tangible fixed assets +€81,563
up €81,563 (+363.5%), from €22,436 to €103,999
- Cash +€58,737
new in 2025: €58,737
mainly Trade debts (+€303,253) and Debts after one year (+€241,497)
- Trade debts +€303,253
up €303,253 (+69.4%), from €436,779 to €740,032
- Debts after one year +€241,497
up €241,497 (+1964.5%), from €12,293 to €253,790
- Other debts +€186,096
up €186,096 (+318.6%), from €58,404 to €244,500
- Profit (loss) carried forward +€155,490
up €155,490 (+50.7%), from €306,643 to €462,133
- Tax, wage and social debts -€106,133
down €106,133 (-100.0%), from €106,133 to €0
of which Taxes: -€100,190
- Financial charges +€115,840
up €115,840 (+1870.4%), from €6,193 to €122,034
- Taxes -€80,888
down €80,888 (-62.8%), from €128,888 to €48,000
- Staff costs +€54,590
up €54,590 (+63.9%), from €85,392 to €139,983
- Gross operating margin +€30,290
up €30,290 (+6.5%), from €465,630 to €495,920
- Financial income +€5,851
up €5,851 (+1016.1%), from €576 to €6,427
of which Financial income: +€3,276
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 | €1,454,911 | €2,393,307 | +€938,397 | +64.5% |
| Fixed assets | 21/28 | €22,541 | €119,104 | +€96,563 | +428.4% |
| Tangible fixed assets | 22/27 | €22,436 | €103,999 | +€81,563 | +363.5% |
| Land and buildings | 22 | €1,753 | €0 | -€1,753 | -100.0% |
| Plant, machinery and equipment | 23 | €10,000 | €38,002 | +€28,002 | +280.0% |
| Furniture and vehicles | 24 | €10,683 | €44,292 | +€33,609 | +314.6% |
| Other tangible fixed assets | 26 | - | €21,705 | +€21,705 | |
| Financial fixed assets | 28 | €105 | €15,105 | +€15,000 | +14285.7% |
| Current assets | 29/58 | €1,432,369 | €2,274,204 | +€841,834 | +58.8% |
| Amounts receivable after more than one year | 29 | €122,547 | €122,547 | = | 0.0% |
| Other amounts receivable | 291 | €122,547 | €122,547 | = | 0.0% |
| Stocks and contracts in progress | 3 | €656,890 | €927,705 | +€270,815 | +41.2% |
| Stocks | 30/36 | €656,890 | €927,705 | +€270,815 | +41.2% |
| Amounts receivable within one year | 40/41 | €652,932 | €1,153,487 | +€500,555 | +76.7% |
| Trade receivables | 40 | €378,341 | €1,054,681 | +€676,340 | +178.8% |
| Other amounts receivable | 41 | €274,592 | €98,807 | -€175,785 | -64.0% |
| Cash at bank and in hand | 54/58 | - | €58,737 | +€58,737 | |
| Deferred charges and accrued income | 490/1 | - | €11,727 | +€11,727 | |
| Total equity and liabilities | 10/49 | €1,454,911 | €2,393,307 | +€938,397 | +64.5% |
| Equity | 10/15 | €373,574 | €529,064 | +€155,490 | +41.6% |
| Contributions | 10/11 | €66,931 | €66,931 | = | 0.0% |
| Capital | 10 | €66,931 | €66,931 | = | 0.0% |
| Issued capital | 100 | €66,931 | €66,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306,643 | €462,133 | +€155,490 | +50.7% |
| Amounts payable | 17/49 | €1,081,337 | €1,864,243 | +€782,906 | +72.4% |
| Amounts payable after more than one year | 17 | €12,293 | €253,790 | +€241,497 | +1964.5% |
| Financial debts | 170/4 | €12,293 | €253,790 | +€241,497 | +1964.5% |
| Amounts payable within one year | 42/48 | €1,069,044 | €1,607,953 | +€538,909 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | €23,395 | €93,297 | +€69,902 | +298.8% |
| Financial debts | 43 | €444,333 | €530,124 | +€85,791 | +19.3% |
| Credit institutions | 430/8 | €444,333 | €450,124 | +€5,791 | +1.3% |
| Other loans | 439 | - | €80,000 | +€80,000 | |
| Trade debts | 44 | €436,779 | €740,032 | +€303,253 | +69.4% |
| Suppliers | 440/4 | €436,779 | €740,032 | +€303,253 | +69.4% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €106,133 | €0 | -€106,133 | -100.0% |
| Taxes | 450/3 | €100,190 | €0 | -€100,190 | -100.0% |
| Remuneration and social security | 454/9 | €5,943 | €0 | -€5,943 | -100.0% |
| Other amounts payable | 47/48 | €58,404 | €244,500 | +€186,096 | +318.6% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | - | €9,247 | +€9,247 | |
| Remuneration, social security and pensions | 62 | €85,392 | €139,983 | +€54,590 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,379 | €9,190 | +€5,811 | +172.0% |
| Other operating charges | 640/8 | €2,378 | €4,465 | +€2,087 | +87.8% |
| Non-recurring operating charges | 66A | - | €23,185 | +€23,185 | |
| Gross operating margin | 9900 | €465,630 | €495,920 | +€30,290 | +6.5% |
| Operating profit (loss) | 9901 | €374,481 | €319,097 | -€55,383 | -14.8% |
| Financial income | 75/76B | €576 | €6,427 | +€5,851 | +1016.1% |
| Recurring financial income | 75 | €576 | €3,851 | +€3,276 | +568.8% |
| Non-recurring financial income | 76B | - | €2,575 | +€2,575 | |
| Financial charges | 65/66B | €6,193 | €122,034 | +€115,840 | +1870.4% |
| Recurring financial charges | 65 | €6,193 | €122,034 | +€115,840 | +1870.4% |
| Profit (loss) for the period before taxes | 9903 | €368,863 | €203,490 | -€165,373 | -44.8% |
| Income taxes | 67/77 | €128,888 | €48,000 | -€80,888 | -62.8% |
| Profit (loss) for the period | 9904 | €239,975 | €155,490 | -€84,485 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €239,975 | €155,490 | -€84,485 | -35.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.