JACANA CONSULTING: 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.
JACANA CONSULTING
Largest movements
- Cash -€18,397
down €18,397 (-31.1%), from €59,162 to €40,765
mainly Net result for the year (-€21,736) and Trade debts (-€3,853)
- Tangible fixed assets -€6,904
down €6,904 (-41.7%), from €16,555 to €9,651
- Profit (loss) carried forward -€21,736
down €21,736 (-33.5%), from €64,936 to €43,200
- Trade debts -€3,853
down €3,853 (-45.4%), from €8,486 to €4,633
- Gross operating margin +€13,658
up €13,658 (+50.4%), from -€27,122 to -€13,465
- Depreciation +€2,336
up €2,336 (+51.1%), from €4,568 to €6,904
- Other operating charges +€706
up €706 (+141%), from €500 to €1,206
- Staff costs -€393
new in 2025: -€393
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 | €84,422 | €58,833 | -€25,589 | -30.3% |
| Fixed assets | 21/28 | €16,705 | €9,801 | -€6,904 | -41.3% |
| Tangible fixed assets | 22/27 | €16,555 | €9,651 | -€6,904 | -41.7% |
| Furniture and vehicles | 24 | €16,555 | €9,651 | -€6,904 | -41.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €67,717 | €49,033 | -€18,685 | -27.6% |
| Amounts receivable within one year | 40/41 | €7,324 | €6,872 | -€452 | -6.2% |
| Other amounts receivable | 41 | €7,324 | €6,872 | -€452 | -6.2% |
| Cash at bank and in hand | 54/58 | €59,162 | €40,765 | -€18,397 | -31.1% |
| Deferred charges and accrued income | 490/1 | €1,231 | €1,396 | +€165 | +13.4% |
| Total equity and liabilities | 10/49 | €84,422 | €58,833 | -€25,589 | -30.3% |
| Equity | 10/15 | €75,936 | €54,200 | -€21,736 | -28.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,936 | €43,200 | -€21,736 | -33.5% |
| Amounts payable | 17/49 | €8,486 | €4,633 | -€3,853 | -45.4% |
| Amounts payable within one year | 42/48 | €8,486 | €4,633 | -€3,853 | -45.4% |
| Trade debts | 44 | €8,486 | €4,633 | -€3,853 | -45.4% |
| Suppliers | 440/4 | €8,486 | €4,633 | -€3,853 | -45.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | -€393 | -€393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,568 | €6,904 | +€2,336 | +51.1% |
| Other operating charges | 640/8 | €500 | €1,206 | +€706 | +141% |
| Gross operating margin | 9900 | -€27,122 | -€13,465 | +€13,658 | +50.4% |
| Operating profit (loss) | 9901 | -€32,190 | -€21,182 | +€11,008 | +34.2% |
| Financial charges | 65/66B | €334 | €553 | +€219 | +65.5% |
| Recurring financial charges | 65 | €334 | €553 | +€219 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,524 | -€21,736 | +€10,789 | +33.2% |
| Profit (loss) for the period | 9904 | -€32,524 | -€21,736 | +€10,789 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,524 | -€21,736 | +€10,789 | +33.2% |
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 25 October 2026 via checked.be.