JACALIX MANAGEMENT: 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.
JACALIX MANAGEMENT
Largest movements
- Cash +€15,708
up €15,708 (+48.4%), from €32,475 to €48,182
mainly Depreciation (+€10,712) and Net result for the year (+€10,427)
- Tangible fixed assets -€9,886
down €9,886 (-31.5%), from €31,426 to €21,540
of which Furniture and vehicles: -€9,014
- Receivables within one year -€3,297
down €3,297 (-19.3%), from €17,099 to €13,802
of which Trade receivables: -€3,538
- Reserves +€10,427
up €10,427 (+17.8%), from €58,713 to €69,140
- Debts after one year -€7,989
down €7,989 (-92.1%), from €8,672 to €682
- Tax, wage and social debts -€1,262
down €1,262 (-62.7%), from €2,013 to €751
of which Remuneration and social security: -€1,263
- Gross operating margin +€11,519
up €11,519 (+95.5%), from €12,066 to €23,585
- Staff costs -€6,360
no longer reported in 2025 (was €6,360)
- Taxes +€1,062
up €1,062 (+279%), from €380 to €1,442
- Other operating charges +€247
up €247 (+38.6%), from €640 to €887
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 | €83,127 | €85,792 | +€2,665 | +3.2% |
| Fixed assets | 21/28 | €31,426 | €21,540 | -€9,886 | -31.5% |
| Tangible fixed assets | 22/27 | €31,426 | €21,540 | -€9,886 | -31.5% |
| Plant, machinery and equipment | 23 | €1,519 | €647 | -€871 | -57.4% |
| Furniture and vehicles | 24 | €29,907 | €20,892 | -€9,014 | -30.1% |
| Current assets | 29/58 | €51,701 | €64,252 | +€12,551 | +24.3% |
| Amounts receivable within one year | 40/41 | €17,099 | €13,802 | -€3,297 | -19.3% |
| Trade receivables | 40 | €8,082 | €4,544 | -€3,538 | -43.8% |
| Other amounts receivable | 41 | €9,017 | €9,257 | +€240 | +2.7% |
| Cash at bank and in hand | 54/58 | €32,475 | €48,182 | +€15,708 | +48.4% |
| Deferred charges and accrued income | 490/1 | €2,127 | €2,267 | +€140 | +6.6% |
| Total equity and liabilities | 10/49 | €83,127 | €85,792 | +€2,665 | +3.2% |
| Equity | 10/15 | €60,339 | €70,766 | +€10,427 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,713 | €69,140 | +€10,427 | +17.8% |
| Distributable reserves | 133 | €58,713 | €69,140 | +€10,427 | +17.8% |
| Profit (loss) carried forward | 14 | -€4,574 | -€4,574 | +€0 | 0.0% |
| Amounts payable | 17/49 | €22,788 | €15,026 | -€7,762 | -34.1% |
| Amounts payable after more than one year | 17 | €8,672 | €682 | -€7,989 | -92.1% |
| Financial debts | 170/4 | €8,672 | €682 | -€7,989 | -92.1% |
| Amounts payable within one year | 42/48 | €14,116 | €14,343 | +€227 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €7,634 | €7,989 | +€356 | +4.7% |
| Trade debts | 44 | €3,209 | €3,640 | +€431 | +13.4% |
| Suppliers | 440/4 | €3,209 | €3,640 | +€431 | +13.4% |
| Taxes, remuneration and social security | 45 | €2,013 | €751 | -€1,262 | -62.7% |
| Taxes | 450/3 | - | €1 | +€1 | |
| Remuneration and social security | 454/9 | €2,013 | €750 | -€1,263 | -62.7% |
| Other amounts payable | 47/48 | €1,261 | €1,963 | +€702 | +55.7% |
| Remuneration, social security and pensions | 62 | €6,360 | - | -€6,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,826 | €10,712 | -€114 | -1.1% |
| Other operating charges | 640/8 | €640 | €887 | +€247 | +38.6% |
| Gross operating margin | 9900 | €12,066 | €23,585 | +€11,519 | +95.5% |
| Operating profit (loss) | 9901 | -€5,759 | €11,986 | +€17,745 | |
| Financial income | 75/76B | €1 | €4 | +€3 | +507% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +507% |
| Financial charges | 65/66B | €122 | €121 | -€1 | -1.0% |
| Recurring financial charges | 65 | €122 | €121 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,880 | €11,869 | +€17,749 | |
| Income taxes | 67/77 | €380 | €1,442 | +€1,062 | +279% |
| Profit (loss) for the period | 9904 | -€6,260 | €10,427 | +€16,687 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,260 | €10,427 | +€16,687 |
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 19 October 2026 via checked.be.