JACIT: what changed
Two fiscal 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.
JACIT
Largest movements
- Cash -€51,471
down €51,471 (-68.3%), from €75,406 to €23,935
mainly Contributions, distributions and other (-€114,032) and Receivables within one year (-€9,210)
- Receivables within one year +€9,210
up €9,210 (+20.6%), from €44,660 to €53,870
of which Trade receivables: +€14,105
- Deferred charges and accrued income -€2,612
down €2,612 (-59.2%), from €4,415 to €1,804
- Reserves -€110,537
down €110,537 (-96.9%), from €114,032 to €3,494
- Profit (loss) carried forward +€51,500
new in 2025: €51,500
- Tax, wage and social debts +€6,671
up €6,671 (+100.2%), from €6,656 to €13,327
- Other debts +€5,384
up €5,384 (+3005.4%), from €179 to €5,563
- Trade debts +€1,619
up €1,619 (+62.4%), from €2,594 to €4,214
- Gross operating margin +€24,339
up €24,339 (+49.3%), from €49,324 to €73,663
- Taxes +€4,745
up €4,745 (+46.0%), from €10,306 to €15,050
- Financial income -€865
down €865 (-99.1%), from €873 to €8
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 | €128,461 | €83,098 | -€45,363 | -35.3% |
| Fixed assets | 21/28 | €3,980 | €3,490 | -€490 | -12.3% |
| Tangible fixed assets | 22/27 | €3,980 | €3,490 | -€490 | -12.3% |
| Land and buildings | 22 | €3,980 | €3,490 | -€490 | -12.3% |
| Current assets | 29/58 | €124,481 | €79,608 | -€44,873 | -36.0% |
| Amounts receivable within one year | 40/41 | €44,660 | €53,870 | +€9,210 | +20.6% |
| Trade receivables | 40 | €39,765 | €53,870 | +€14,105 | +35.5% |
| Other amounts receivable | 41 | €4,895 | - | -€4,895 | |
| Cash at bank and in hand | 54/58 | €75,406 | €23,935 | -€51,471 | -68.3% |
| Deferred charges and accrued income | 490/1 | €4,415 | €1,804 | -€2,612 | -59.2% |
| Total equity and liabilities | 10/49 | €128,461 | €83,098 | -€45,363 | -35.3% |
| Equity | 10/15 | €119,032 | €59,994 | -€59,037 | -49.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €114,032 | €3,494 | -€110,537 | -96.9% |
| Distributable reserves | 133 | €114,032 | €3,494 | -€110,537 | -96.9% |
| Profit (loss) carried forward | 14 | - | €51,500 | +€51,500 | |
| Amounts payable | 17/49 | €9,429 | €23,104 | +€13,674 | +145.0% |
| Amounts payable within one year | 42/48 | €9,429 | €23,104 | +€13,674 | +145.0% |
| Trade debts | 44 | €2,594 | €4,214 | +€1,619 | +62.4% |
| Suppliers | 440/4 | €2,594 | €4,214 | +€1,619 | +62.4% |
| Taxes, remuneration and social security | 45 | €6,656 | €13,327 | +€6,671 | +100.2% |
| Taxes | 450/3 | €6,656 | €13,327 | +€6,671 | +100.2% |
| Other amounts payable | 47/48 | €179 | €5,563 | +€5,384 | +3005.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €490 | = | 0.0% |
| Other operating charges | 640/8 | €760 | €991 | +€231 | +30.4% |
| Gross operating margin | 9900 | €49,324 | €73,663 | +€24,339 | +49.3% |
| Operating profit (loss) | 9901 | €48,074 | €72,182 | +€24,108 | +50.1% |
| Financial income | 75/76B | €873 | €8 | -€865 | -99.1% |
| Recurring financial income | 75 | €873 | €8 | -€865 | -99.1% |
| Financial charges | 65/66B | €2,316 | €2,145 | -€171 | -7.4% |
| Recurring financial charges | 65 | €2,316 | €2,145 | -€171 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €46,631 | €70,045 | +€23,414 | +50.2% |
| Income taxes | 67/77 | €10,306 | €15,050 | +€4,745 | +46.0% |
| Profit (loss) for the period | 9904 | €36,325 | €54,994 | +€18,669 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,325 | €54,994 | +€18,669 | +51.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.