JACIS: 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.
JACIS
Largest movements
- Intangible fixed assets -€51,458
down €51,458 (-41.3%), from €124,689 to €73,231
- Cash -€31,054
down €31,054 (-82.1%), from €37,823 to €6,770
mainly Net result for the year (-€47,340) and Trade debts (-€30,917)
- Receivables within one year +€8,682
up €8,682 (+23.3%), from €37,343 to €46,025
of which Other amounts receivable: +€6,000
- Deferred charges and accrued income +€5,659
up €5,659 (+103%), from €5,478 to €11,137
- Profit (loss) carried forward -€47,340
down €47,340, from €6,433 to -€40,907
- Trade debts -€30,917
down €30,917 (-71.2%), from €43,428 to €12,511
- Tax, wage and social debts +€30,120
up €30,120 (+711%), from €4,237 to €34,358
of which Remuneration and social security: +€30,023
- Debts after one year -€12,250
down €12,250 (-80.3%), from €15,250 to €3,000
of which Financial debts: -€15,250
- Accrued charges and deferred income -€6,002
no longer reported in 2025 (was €6,002)
- Staff costs +€63,273
up €63,273 (+31.2%), from €202,900 to €266,174
- Gross operating margin +€36,967
up €36,967 (+15.4%), from €239,572 to €276,539
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 | €220,851 | €151,806 | -€69,045 | -31.3% |
| Fixed assets | 21/28 | €140,207 | €87,874 | -€52,333 | -37.3% |
| Intangible fixed assets | 21 | €124,689 | €73,231 | -€51,458 | -41.3% |
| Tangible fixed assets | 22/27 | €11,542 | €10,668 | -€875 | -7.6% |
| Plant, machinery and equipment | 23 | €1,241 | €800 | -€441 | -35.5% |
| Furniture and vehicles | 24 | €3,797 | €4,452 | +€656 | +17.3% |
| Leasing and similar rights | 25 | €3,838 | €3,030 | -€808 | -21.1% |
| Other tangible fixed assets | 26 | €2,667 | €2,385 | -€281 | -10.6% |
| Financial fixed assets | 28 | €3,975 | €3,975 | = | 0.0% |
| Current assets | 29/58 | €80,644 | €63,932 | -€16,712 | -20.7% |
| Amounts receivable within one year | 40/41 | €37,343 | €46,025 | +€8,682 | +23.3% |
| Trade receivables | 40 | €34,343 | €37,025 | +€2,682 | +7.8% |
| Other amounts receivable | 41 | €3,000 | €9,000 | +€6,000 | +200% |
| Cash at bank and in hand | 54/58 | €37,823 | €6,770 | -€31,054 | -82.1% |
| Deferred charges and accrued income | 490/1 | €5,478 | €11,137 | +€5,659 | +103% |
| Total equity and liabilities | 10/49 | €220,851 | €151,806 | -€69,045 | -31.3% |
| Equity | 10/15 | €130,566 | €83,226 | -€47,340 | -36.3% |
| Contributions | 10/11 | €43,539 | €43,539 | = | 0.0% |
| Reserves | 13 | €80,593 | €80,593 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €5,593 | €5,593 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,433 | -€40,907 | -€47,340 | |
| Amounts payable | 17/49 | €90,285 | €68,580 | -€21,705 | -24.0% |
| Amounts payable after more than one year | 17 | €15,250 | €3,000 | -€12,250 | -80.3% |
| Financial debts | 170/4 | €15,250 | - | -€15,250 | |
| Other amounts payable | 178/9 | - | €3,000 | +€3,000 | |
| Amounts payable within one year | 42/48 | €69,033 | €65,580 | -€3,454 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €20,333 | €15,250 | -€5,083 | -25.0% |
| Trade debts | 44 | €43,428 | €12,511 | -€30,917 | -71.2% |
| Suppliers | 440/4 | €43,428 | €12,511 | -€30,917 | -71.2% |
| Taxes, remuneration and social security | 45 | €4,237 | €34,358 | +€30,120 | +711% |
| Taxes | 450/3 | €108 | €206 | +€97 | +89.8% |
| Remuneration and social security | 454/9 | €4,129 | €34,152 | +€30,023 | +727% |
| Other amounts payable | 47/48 | €1,034 | €3,461 | +€2,426 | +235% |
| Accrued charges and deferred income | 492/3 | €6,002 | - | -€6,002 | |
| Remuneration, social security and pensions | 62 | €202,900 | €266,174 | +€63,273 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,648 | €55,629 | -€1,019 | -1.8% |
| Other operating charges | 640/8 | €2,487 | €958 | -€1,528 | -61.5% |
| Non-recurring operating charges | 66A | - | €212 | +€212 | |
| Gross operating margin | 9900 | €239,572 | €276,539 | +€36,967 | +15.4% |
| Operating profit (loss) | 9901 | -€22,463 | -€46,434 | -€23,971 | -107% |
| Financial income | 75/76B | - | €413 | +€413 | |
| Recurring financial income | 75 | - | €413 | +€413 | |
| Financial charges | 65/66B | €3,065 | €1,319 | -€1,746 | -57.0% |
| Recurring financial charges | 65 | €3,065 | €1,319 | -€1,746 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,528 | -€47,340 | -€21,812 | -85.4% |
| Profit (loss) for the period | 9904 | -€25,528 | -€47,340 | -€21,812 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,528 | -€47,340 | -€21,812 | -85.4% |
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 16 October 2026 via checked.be.