JACCK: 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.
JACCK
Largest movements
- Cash +€117,043
up €117,043 (+319.5%), from €36,632 to €153,675
mainly Net result for the year (+€93,103) and Tax, wage and social debts (+€41,777)
- Tangible fixed assets -€9,520
down €9,520 (-2.5%), from €382,664 to €373,145
of which Land and buildings: -€9,375
- Deferred charges and accrued income +€8,424
up €8,424 (+65.7%), from €12,814 to €21,239
- Reserves +€72,392
up €72,392 (+37.8%), from €191,645 to €264,037
of which Distributable reserves: +€72,392
- Tax, wage and social debts +€41,777
up €41,777 (+175.7%), from €23,777 to €65,554
of which Remuneration and social security: +€29,700
- Debts after one year -€23,878
down €23,878 (-9.1%), from €261,694 to €237,817
- Trade debts +€16,666
up €16,666 (+165.7%), from €10,056 to €26,722
- Other debts +€10,322
up €10,322 (+92.9%), from €11,111 to €21,434
- Gross operating margin +€224,040
up €224,040 (+156.0%), from €143,654 to €367,694
- Staff costs +€129,984
up €129,984 (+178.7%), from €72,739 to €202,723
- Taxes +€28,255
up €28,255 (+211.9%), from €13,336 to €41,592
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 | €524,141 | €647,117 | +€122,975 | +23.5% |
| Fixed assets | 21/28 | €387,376 | €380,161 | -€7,215 | -1.9% |
| Intangible fixed assets | 21 | €4,711 | €7,016 | +€2,305 | +48.9% |
| Tangible fixed assets | 22/27 | €382,664 | €373,145 | -€9,520 | -2.5% |
| Land and buildings | 22 | €343,948 | €334,573 | -€9,375 | -2.7% |
| Plant, machinery and equipment | 23 | €5,835 | €8,330 | +€2,495 | +42.8% |
| Furniture and vehicles | 24 | €27,761 | €26,009 | -€1,752 | -6.3% |
| Other tangible fixed assets | 26 | €5,121 | €4,233 | -€888 | -17.3% |
| Current assets | 29/58 | €136,765 | €266,956 | +€130,190 | +95.2% |
| Amounts receivable within one year | 40/41 | €87,319 | €92,042 | +€4,722 | +5.4% |
| Trade receivables | 40 | €84,919 | €90,535 | +€5,615 | +6.6% |
| Other amounts receivable | 41 | €2,400 | €1,507 | -€893 | -37.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €36,632 | €153,675 | +€117,043 | +319.5% |
| Deferred charges and accrued income | 490/1 | €12,814 | €21,239 | +€8,424 | +65.7% |
| Total equity and liabilities | 10/49 | €524,141 | €647,117 | +€122,975 | +23.5% |
| Equity | 10/15 | €197,855 | €270,248 | +€72,393 | +36.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,645 | €264,037 | +€72,392 | +37.8% |
| Tax-exempt reserves | 132 | €1,575 | €1,575 | = | 0.0% |
| Distributable reserves | 133 | €190,069 | €262,462 | +€72,392 | +38.1% |
| Profit (loss) carried forward | 14 | €11 | €11 | +€0 | +0.1% |
| Amounts payable | 17/49 | €326,286 | €376,869 | +€50,583 | +15.5% |
| Amounts payable after more than one year | 17 | €261,694 | €237,817 | -€23,878 | -9.1% |
| Financial debts | 170/4 | €261,694 | €237,817 | -€23,878 | -9.1% |
| Amounts payable within one year | 42/48 | €64,526 | €139,052 | +€74,526 | +115.5% |
| Current portion of amounts payable after more than one year | 42 | €19,469 | €24,878 | +€5,408 | +27.8% |
| Financial debts | 43 | €113 | €465 | +€352 | +312.6% |
| Credit institutions | 430/8 | €113 | €465 | +€352 | +312.6% |
| Trade debts | 44 | €10,056 | €26,722 | +€16,666 | +165.7% |
| Suppliers | 440/4 | €10,056 | €26,722 | +€16,666 | +165.7% |
| Taxes, remuneration and social security | 45 | €23,777 | €65,554 | +€41,777 | +175.7% |
| Taxes | 450/3 | €14,469 | €26,546 | +€12,077 | +83.5% |
| Remuneration and social security | 454/9 | €9,308 | €39,008 | +€29,700 | +319.1% |
| Other amounts payable | 47/48 | €11,111 | €21,434 | +€10,322 | +92.9% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €72,739 | €202,723 | +€129,984 | +178.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,213 | €21,405 | +€3,192 | +17.5% |
| Other operating charges | 640/8 | €1,223 | €1,618 | +€395 | +32.3% |
| Gross operating margin | 9900 | €143,654 | €367,694 | +€224,040 | +156.0% |
| Operating profit (loss) | 9901 | €51,480 | €141,949 | +€90,469 | +175.7% |
| Financial income | 75/76B | €284 | €250 | -€34 | -11.9% |
| Recurring financial income | 75 | €284 | €250 | -€34 | -11.9% |
| Financial charges | 65/66B | €7,120 | €7,504 | +€384 | +5.4% |
| Recurring financial charges | 65 | €7,120 | €7,504 | +€384 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €44,643 | €134,695 | +€90,051 | +201.7% |
| Income taxes | 67/77 | €13,336 | €41,592 | +€28,255 | +211.9% |
| Profit (loss) for the period | 9904 | €31,307 | €93,103 | +€61,796 | +197.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,307 | €93,103 | +€61,796 | +197.4% |
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 10 October 2026 via checked.be.