Jacarti: 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.
Jacarti
Largest movements
- Cash -€63,192
down €63,192 (-46.6%), from €135,641 to €72,449
mainly Contributions, distributions and other (-€105,500) and Investment in fixed assets (net) (-€62,099)
- Tangible fixed assets +€54,810
up €54,810 (+263%), from €20,840 to €75,651
of which Leasing and similar rights: +€58,456
- Receivables within one year +€24,097
up €24,097 (+448%), from €5,377 to €29,474
of which Trade receivables: +€21,875
- Debts after one year +€49,412
new in 2025: €49,412
of which Financial debts: +€39,412
- Other debts -€48,500
down €48,500 (-51.9%), from €93,500 to €45,000
- Trade debts +€12,411
up €12,411 (+688%), from €1,803 to €14,214
- Contributions -€10,000
down €10,000 (-53.8%), from €18,600 to €8,600
- Current portion of long-term debt +€8,720
new in 2025: €8,720
- Gross operating margin +€12,003
up €12,003 (+9.2%), from €129,922 to €141,925
- Taxes +€11,553
up €11,553 (+44.0%), from €26,258 to €37,811
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 | €165,871 | €179,828 | +€13,957 | +8.4% |
| Fixed assets | 21/28 | €20,840 | €75,651 | +€54,810 | +263% |
| Tangible fixed assets | 22/27 | €20,840 | €75,651 | +€54,810 | +263% |
| Plant, machinery and equipment | 23 | €1,874 | €883 | -€991 | -52.9% |
| Furniture and vehicles | 24 | €18,966 | €16,311 | -€2,655 | -14.0% |
| Leasing and similar rights | 25 | - | €58,456 | +€58,456 | |
| Current assets | 29/58 | €145,031 | €104,177 | -€40,854 | -28.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €1,609 | €0 | -€1,609 | -100% |
| Stocks | 30/36 | €1,609 | €0 | -€1,609 | -100% |
| Amounts receivable within one year | 40/41 | €5,377 | €29,474 | +€24,097 | +448% |
| Trade receivables | 40 | - | €21,875 | +€21,875 | |
| Other amounts receivable | 41 | €5,377 | €7,598 | +€2,221 | +41.3% |
| Cash at bank and in hand | 54/58 | €135,641 | €72,449 | -€63,192 | -46.6% |
| Deferred charges and accrued income | 490/1 | €2,404 | €2,254 | -€150 | -6.2% |
| Total equity and liabilities | 10/49 | €165,871 | €179,828 | +€13,957 | +8.4% |
| Equity | 10/15 | €36,877 | €26,418 | -€10,459 | -28.4% |
| Contributions | 10/11 | €18,600 | €8,600 | -€10,000 | -53.8% |
| Reserves | 13 | €18,002 | €17,500 | -€502 | -2.8% |
| Distributable reserves | 133 | €18,002 | €17,500 | -€502 | -2.8% |
| Profit (loss) carried forward | 14 | €276 | €318 | +€42 | +15.4% |
| Amounts payable | 17/49 | €128,994 | €153,410 | +€24,416 | +18.9% |
| Amounts payable after more than one year | 17 | - | €49,412 | +€49,412 | |
| Financial debts | 170/4 | - | €39,412 | +€39,412 | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €128,817 | €103,477 | -€25,340 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,720 | +€8,720 | |
| Trade debts | 44 | €1,803 | €14,214 | +€12,411 | +688% |
| Suppliers | 440/4 | €1,803 | €14,214 | +€12,411 | +688% |
| Taxes, remuneration and social security | 45 | €33,514 | €35,543 | +€2,029 | +6.1% |
| Taxes | 450/3 | €33,034 | €35,543 | +€2,509 | +7.6% |
| Remuneration and social security | 454/9 | €480 | €0 | -€480 | -100% |
| Other amounts payable | 47/48 | €93,500 | €45,000 | -€48,500 | -51.9% |
| Accrued charges and deferred income | 492/3 | €177 | €520 | +€343 | +194% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,476 | €7,289 | -€1,187 | -14.0% |
| Other operating charges | 640/8 | €1,841 | €1,912 | +€71 | +3.8% |
| Gross operating margin | 9900 | €129,922 | €141,925 | +€12,003 | +9.2% |
| Operating profit (loss) | 9901 | €119,606 | €132,725 | +€13,119 | +11.0% |
| Financial income | 75/76B | €163 | €353 | +€190 | +117% |
| Recurring financial income | 75 | €163 | €353 | +€190 | +117% |
| Financial charges | 65/66B | €138 | €226 | +€88 | +63.4% |
| Recurring financial charges | 65 | €138 | €226 | +€88 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €119,630 | €132,852 | +€13,222 | +11.1% |
| Income taxes | 67/77 | €26,258 | €37,811 | +€11,553 | +44.0% |
| Profit (loss) for the period | 9904 | €93,372 | €95,041 | +€1,669 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €93,372 | €95,041 | +€1,669 | +1.8% |
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 26 October 2026 via checked.be.