JACDI: 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.
JACDI
Largest movements
- Current investments +€60,000
up €60,000 (+600.0%), from €10,000 to €70,000
- Cash +€26,203
up €26,203 (+24.6%), from €106,409 to €132,611
mainly Other debts (+€168,171) and Net result for the year (+€66,551)
- Receivables within one year -€8,585
down €8,585 (-38.0%), from €22,583 to €13,998
of which Other amounts receivable: -€10,400
- Other debts +€168,171
up €168,171 (+29406.3%), from €572 to €168,743
- Profit (loss) carried forward -€131,141
no longer reported in 2025 (was €131,141)
- Tax, wage and social debts +€40,502
up €40,502 (+3535.5%), from €1,146 to €41,648
- Gross operating margin +€89,265
up €89,265, from -€5,520 to €83,746
- Taxes +€16,655
up €16,655 (+4771.9%), from €349 to €17,004
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 | €138,992 | €216,609 | +€77,617 | +55.8% |
| Current assets | 29/58 | €138,992 | €216,609 | +€77,617 | +55.8% |
| Amounts receivable within one year | 40/41 | €22,583 | €13,998 | -€8,585 | -38.0% |
| Trade receivables | 40 | €9,075 | €10,890 | +€1,815 | +20.0% |
| Other amounts receivable | 41 | €13,508 | €3,108 | -€10,400 | -77.0% |
| Current investments | 50/53 | €10,000 | €70,000 | +€60,000 | +600.0% |
| Cash at bank and in hand | 54/58 | €106,409 | €132,611 | +€26,203 | +24.6% |
| Total equity and liabilities | 10/49 | €138,992 | €216,609 | +€77,617 | +55.8% |
| Equity | 10/15 | €136,141 | €5,000 | -€131,141 | -96.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,141 | - | -€131,141 | |
| Amounts payable | 17/49 | €2,851 | €211,609 | +€208,759 | +7323.0% |
| Amounts payable within one year | 42/48 | €2,851 | €211,609 | +€208,759 | +7323.0% |
| Trade debts | 44 | €1,133 | €1,218 | +€85 | +7.5% |
| Suppliers | 440/4 | €1,133 | €1,218 | +€85 | +7.5% |
| Taxes, remuneration and social security | 45 | €1,146 | €41,648 | +€40,502 | +3535.5% |
| Taxes | 450/3 | €1,146 | €41,648 | +€40,502 | +3535.5% |
| Other amounts payable | 47/48 | €572 | €168,743 | +€168,171 | +29406.3% |
| Other operating charges | 640/8 | €650 | €520 | -€130 | -20.0% |
| Gross operating margin | 9900 | -€5,520 | €83,746 | +€89,265 | |
| Operating profit (loss) | 9901 | -€6,169 | €83,226 | +€89,395 | |
| Financial income | 75/76B | - | €374 | +€374 | |
| Recurring financial income | 75 | - | €374 | +€374 | |
| Financial charges | 65/66B | €47 | €45 | -€1 | -2.3% |
| Recurring financial charges | 65 | €47 | €45 | -€1 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,216 | €83,554 | +€89,770 | |
| Income taxes | 67/77 | €349 | €17,004 | +€16,655 | +4771.9% |
| Profit (loss) for the period | 9904 | -€6,565 | €66,551 | +€73,116 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,565 | €66,551 | +€73,116 |
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 11 October 2026 via checked.be.