Jacan: 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.
What changed
Jacan
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€21,820
2024 · €15,886+€5,935
Equity
€2.3m
2024 · €2.3m+€21,820
Cash
€125,409
2024 · €126,222-€813
Balance sheet total
€3.9m
2024 · €3.9m+€9,149
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€15,066
up €15,066 (+31.3%), from €48,152 to €63,218
- Other operating charges +€5,866
up €5,866 (+46.9%), from €12,511 to €18,376
- Taxes +€2,117
up €2,117 (+38.3%), from €5,524 to €7,641
- Financial income -€918
down €918 (-46.1%), from €1,992 to €1,074
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.
Result 2024
€15,886
Gross operating margin
+€15,066
Depreciation
-€226
Other operating charges
-€5,866
Financial income
-€918
Financial charges
-€5
Taxes
-€2,117
Result 2025
€21,820
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.
From operations
+€17,759
Investment
-€18,572
Financing
€0
Cash 2024
€126,222
From operations (derived)
+€17,759
Net result for the year
+€21,820
Depreciation
+€16,618
Receivables within one year
-€2,025
Deferred charges and accrued income
-€5,983
Provisions
-€213
Trade debts
+€288
Tax, wage and social debts
+€2,117
Other debts
-€14,863
Investment (derived)
-€18,572
Investment in fixed assets (net)
-€18,572
Cash 2025
€125,409
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,854,260 | €3,863,409 | +€9,149 | +0.2% |
| Fixed assets | 21/28 | €3,688,132 | €3,690,085 | +€1,954 | +0.1% |
| Intangible fixed assets | 21 | €976,746 | €976,746 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,711,386 | €2,713,339 | +€1,954 | +0.1% |
| Land and buildings | 22 | €2,698,156 | €2,692,432 | -€5,724 | -0.2% |
| Plant, machinery and equipment | 23 | €1,330 | €9,008 | +€7,678 | +577.3% |
| Other tangible fixed assets | 26 | €11,900 | €11,900 | = | 0.0% |
| Current assets | 29/58 | €166,128 | €173,323 | +€7,196 | +4.3% |
| Amounts receivable after more than one year | 29 | €14,000 | €14,000 | = | 0.0% |
| Other amounts receivable | 291 | €14,000 | €14,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,906 | €27,931 | +€2,025 | +7.8% |
| Trade receivables | 40 | - | €820 | +€820 | |
| Other amounts receivable | 41 | €25,906 | €27,111 | +€1,205 | +4.7% |
| Cash at bank and in hand | 54/58 | €126,222 | €125,409 | -€813 | -0.6% |
| Deferred charges and accrued income | 490/1 | - | €5,983 | +€5,983 | |
| Total equity and liabilities | 10/49 | €3,854,260 | €3,863,409 | +€9,149 | +0.2% |
| Equity | 10/15 | €2,250,797 | €2,272,618 | +€21,820 | +1.0% |
| Contributions | 10/11 | €1,782,688 | €1,782,688 | = | 0.0% |
| Capital | 10 | €1,782,688 | €1,782,688 | = | 0.0% |
| Issued capital | 100 | €1,782,688 | €1,782,688 | = | 0.0% |
| Reserves | 13 | €381,904 | €381,490 | -€414 | -0.1% |
| Non-distributable reserves | 130/1 | €40,102 | €40,102 | = | 0.0% |
| Legal reserve | 130 | €40,102 | €40,102 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,334 | €78,919 | -€414 | -0.5% |
| Distributable reserves | 133 | €262,469 | €262,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,205 | €108,440 | +€22,235 | +25.8% |
| Provisions and deferred taxes | 16 | €40,851 | €40,637 | -€213 | -0.5% |
| Deferred taxes | 168 | €40,851 | €40,637 | -€213 | -0.5% |
| Amounts payable | 17/49 | €1,562,612 | €1,550,153 | -€12,458 | -0.8% |
| Amounts payable within one year | 42/48 | €1,562,612 | €1,550,153 | -€12,458 | -0.8% |
| Trade debts | 44 | €3,460 | €3,748 | +€288 | +8.3% |
| Suppliers | 440/4 | €3,460 | €3,748 | +€288 | +8.3% |
| Taxes, remuneration and social security | 45 | €524 | €2,641 | +€2,117 | +403.7% |
| Taxes | 450/3 | €524 | €2,641 | +€2,117 | +403.7% |
| Other amounts payable | 47/48 | €1,558,627 | €1,543,764 | -€14,863 | -1.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,392 | €16,618 | +€226 | +1.4% |
| Other operating charges | 640/8 | €12,511 | €18,376 | +€5,866 | +46.9% |
| Gross operating margin | 9900 | €48,152 | €63,218 | +€15,066 | +31.3% |
| Operating profit (loss) | 9901 | €19,249 | €28,223 | +€8,975 | +46.6% |
| Financial income | 75/76B | €1,992 | €1,074 | -€918 | -46.1% |
| Recurring financial income | 75 | €1,992 | €1,074 | -€918 | -46.1% |
| Financial charges | 65/66B | €44 | €49 | +€5 | +10.7% |
| Recurring financial charges | 65 | €44 | €49 | +€5 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €21,197 | €29,248 | +€8,051 | +38.0% |
| Transfer from deferred taxes | 780 | €213 | €213 | = | 0.0% |
| Income taxes | 67/77 | €5,524 | €7,641 | +€2,117 | +38.3% |
| Profit (loss) for the period | 9904 | €15,886 | €21,820 | +€5,935 | +37.4% |
| Transfer from tax-exempt reserves | 789 | €414 | €414 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,300 | €22,235 | +€5,935 | +36.4% |
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 30 September 2026 via checked.be.