JACHT: 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.
JACHT
Largest movements
- Tangible fixed assets +€14,638
up €14,638 (+7.8%), from €186,633 to €201,271
of which Land and buildings: +€16,414
- Cash +€3,542
up €3,542 (+241%), from €1,473 to €5,015
mainly Other debts (+€28,161) and Depreciation (+€11,520)
- Other debts +€28,161
up €28,161 (+79.2%), from €35,552 to €63,713
- Profit (loss) carried forward -€9,980
down €9,980 (-55.1%), from -€18,117 to -€28,097
- Gross operating margin -€6,726
down €6,726 (-59.9%), from €11,235 to €4,509
- Depreciation +€2,326
up €2,326 (+25.3%), from €9,194 to €11,520
- Other operating charges +€1,101
up €1,101 (+138%), from €799 to €1,900
- Financial charges +€735
up €735 (+220%), from €334 to €1,069
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 | €188,105 | €206,286 | +€18,181 | +9.7% |
| Fixed assets | 21/28 | €186,633 | €201,271 | +€14,638 | +7.8% |
| Tangible fixed assets | 22/27 | €186,633 | €201,271 | +€14,638 | +7.8% |
| Land and buildings | 22 | €172,403 | €188,817 | +€16,414 | +9.5% |
| Furniture and vehicles | 24 | €14,229 | €12,454 | -€1,775 | -12.5% |
| Current assets | 29/58 | €1,473 | €5,015 | +€3,542 | +241% |
| Cash at bank and in hand | 54/58 | €1,473 | €5,015 | +€3,542 | +241% |
| Total equity and liabilities | 10/49 | €188,105 | €206,286 | +€18,181 | +9.7% |
| Equity | 10/15 | €47,945 | €37,964 | -€9,981 | -20.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,061 | €4,061 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €4,061 | €4,061 | -€0 | 0.0% |
| Legal reserve | 130 | €4,061 | €4,061 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€18,117 | -€28,097 | -€9,980 | -55.1% |
| Amounts payable | 17/49 | €140,161 | €168,322 | +€28,161 | +20.1% |
| Amounts payable after more than one year | 17 | €102,000 | €102,000 | = | 0.0% |
| Financial debts | 170/4 | €102,000 | €102,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,161 | €66,322 | +€28,161 | +73.8% |
| Trade debts | 44 | €2,609 | €2,609 | -€0 | 0.0% |
| Suppliers | 440/4 | €2,609 | €2,609 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €35,552 | €63,713 | +€28,161 | +79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,194 | €11,520 | +€2,326 | +25.3% |
| Other operating charges | 640/8 | €799 | €1,900 | +€1,101 | +138% |
| Gross operating margin | 9900 | €11,235 | €4,509 | -€6,726 | -59.9% |
| Operating profit (loss) | 9901 | €1,242 | -€8,911 | -€10,153 | |
| Financial charges | 65/66B | €334 | €1,069 | +€735 | +220% |
| Recurring financial charges | 65 | €334 | €1,069 | +€735 | +220% |
| Profit (loss) for the period before taxes | 9903 | €908 | -€9,980 | -€10,888 | |
| Profit (loss) for the period | 9904 | €908 | -€9,980 | -€10,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €908 | -€9,980 | -€10,888 |
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 29 October 2026 via checked.be.