JACCI: 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.
JACCI
Largest movements
- Receivables within one year +€305,846
up €305,846 (+819%), from €37,325 to €343,170
of which Other amounts receivable: +€305,846
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Profit (loss) carried forward +€167,816
new in 2025: €167,816
- Financial income +€47,891
up €47,891 (+46.0%), from €104,013 to €151,904
- Gross operating margin -€30,733
down €30,733 (-39.8%), from €77,182 to €46,449
- Taxes -€8,526
down €8,526 (-40.5%), from €21,049 to €12,523
- Other operating charges +€1,755
up €1,755 (+133%), from €1,323 to €3,078
- Depreciation -€1,027
down €1,027 (-6.7%), from €15,415 to €14,388
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 | €3,197,608 | €3,369,380 | +€171,772 | +5.4% |
| Fixed assets | 21/28 | €2,983,778 | €2,970,346 | -€13,432 | -0.5% |
| Tangible fixed assets | 22/27 | €22,577 | €9,145 | -€13,432 | -59.5% |
| Furniture and vehicles | 24 | €22,577 | €9,145 | -€13,432 | -59.5% |
| Financial fixed assets | 28 | €2,961,201 | €2,961,201 | = | 0.0% |
| Current assets | 29/58 | €213,830 | €399,034 | +€185,204 | +86.6% |
| Amounts receivable within one year | 40/41 | €37,325 | €343,170 | +€305,846 | +819% |
| Trade receivables | 40 | €32,247 | €32,247 | = | 0.0% |
| Other amounts receivable | 41 | €5,078 | €310,924 | +€305,846 | +6,023% |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €54,772 | €46,652 | -€8,120 | -14.8% |
| Deferred charges and accrued income | 490/1 | €1,734 | €9,212 | +€7,479 | +431% |
| Total equity and liabilities | 10/49 | €3,197,608 | €3,369,380 | +€171,772 | +5.4% |
| Equity | 10/15 | €3,180,136 | €3,347,952 | +€167,816 | +5.3% |
| Contributions | 10/11 | €1,560,000 | €1,560,000 | = | 0.0% |
| Reserves | 13 | €1,620,136 | €1,620,136 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,317 | €1,317 | = | 0.0% |
| Distributable reserves | 133 | €1,618,819 | €1,618,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €167,816 | +€167,816 | |
| Amounts payable | 17/49 | €17,472 | €21,428 | +€3,957 | +22.6% |
| Amounts payable within one year | 42/48 | €16,972 | €21,428 | +€4,457 | +26.3% |
| Trade debts | 44 | €7,774 | €17,980 | +€10,206 | +131% |
| Suppliers | 440/4 | €7,774 | €17,980 | +€10,206 | +131% |
| Taxes, remuneration and social security | 45 | €5,399 | €2,457 | -€2,942 | -54.5% |
| Taxes | 450/3 | €5,399 | €2,457 | -€2,942 | -54.5% |
| Other amounts payable | 47/48 | €3,799 | €992 | -€2,807 | -73.9% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,415 | €14,388 | -€1,027 | -6.7% |
| Other operating charges | 640/8 | €1,323 | €3,078 | +€1,755 | +133% |
| Gross operating margin | 9900 | €77,182 | €46,449 | -€30,733 | -39.8% |
| Operating profit (loss) | 9901 | €60,444 | €28,983 | -€31,461 | -52.0% |
| Financial income | 75/76B | €104,013 | €151,904 | +€47,891 | +46.0% |
| Recurring financial income | 75 | €104,013 | €151,904 | +€47,891 | +46.0% |
| Financial charges | 65/66B | €251 | €548 | +€298 | +119% |
| Recurring financial charges | 65 | €251 | €548 | +€298 | +119% |
| Profit (loss) for the period before taxes | 9903 | €164,206 | €180,338 | +€16,132 | +9.8% |
| Income taxes | 67/77 | €21,049 | €12,523 | -€8,526 | -40.5% |
| Profit (loss) for the period | 9904 | €143,158 | €167,816 | +€24,658 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €143,158 | €167,816 | +€24,658 | +17.2% |
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 24 October 2026 via checked.be.