JACC: 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.
JACC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€281
up €281 (+7.7%), from -€3,668 to -€3,386
- Financial income -€160
down €160 (-10.1%), from €1,579 to €1,419
- Gross operating margin -€98
down €98 (-16.3%), from -€604 to -€702
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €26,332 | €26,614 | +€281 | +1.1% |
| Current assets | 29/58 | €26,332 | €26,614 | +€281 | +1.1% |
| Amounts receivable within one year | 40/41 | €26,162 | €26,211 | +€49 | +0.2% |
| Other amounts receivable | 41 | €26,162 | €26,211 | +€49 | +0.2% |
| Cash at bank and in hand | 54/58 | €171 | €403 | +€232 | +136.0% |
| Total equity and liabilities | 10/49 | €26,332 | €26,614 | +€281 | +1.1% |
| Equity | 10/15 | €26,332 | €26,614 | +€281 | +1.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,668 | -€3,386 | +€281 | +7.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€604 | -€702 | -€98 | -16.3% |
| Operating profit (loss) | 9901 | -€991 | -€1,102 | -€111 | -11.2% |
| Financial income | 75/76B | €1,579 | €1,419 | -€160 | -10.1% |
| Recurring financial income | 75 | €1,579 | €1,419 | -€160 | -10.1% |
| Financial charges | 65/66B | €41 | €36 | -€5 | -11.9% |
| Recurring financial charges | 65 | €41 | €36 | -€5 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €547 | €281 | -€266 | -48.6% |
| Profit (loss) for the period | 9904 | €547 | €281 | -€266 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €547 | €281 | -€266 | -48.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.