JACK: 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.
JACK
Largest movements
- Receivables within one year -€8,478
down €8,478 (-52.2%), from €16,241 to €7,763
of which Trade receivables: -€4,472
- Tangible fixed assets -€3,954
down €3,954 (-30.3%), from €13,069 to €9,115
- Cash +€366
up €366 (+82.4%), from €444 to €810
mainly Receivables within one year (+€8,478) and Depreciation (+€3,954)
- Profit (loss) carried forward -€10,216
down €10,216 (-36.0%), from -€28,414 to -€38,630
- Other debts -€2,002
down €2,002 (-61.6%), from €3,251 to €1,249
- Tax, wage and social debts +€1,186
up €1,186 (+56.2%), from €2,108 to €3,294
of which Remuneration and social security: +€1,071
- Trade debts -€920
down €920 (-11.7%), from €7,871 to €6,950
- Gross operating margin -€4,401
down €4,401 (-525.4%), from -€838 to -€5,239
- Financial charges -€2,572
down €2,572 (-96.2%), from €2,674 to €102
of which Non-recurring financial charges: -€2,578
- Taxes -€299
no longer reported in 2023 (was €299)
- Other operating charges -€285
down €285 (-23.6%), from €1,206 to €921
- Depreciation -€104
down €104 (-2.6%), from €4,058 to €3,954
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,164 | €18,211 | -€11,953 | -39.6% |
| Fixed assets | 21/28 | €13,069 | €9,115 | -€3,954 | -30.3% |
| Tangible fixed assets | 22/27 | €13,069 | €9,115 | -€3,954 | -30.3% |
| Furniture and vehicles | 24 | €13,069 | €9,115 | -€3,954 | -30.3% |
| Current assets | 29/58 | €17,095 | €9,096 | -€7,999 | -46.8% |
| Stocks and contracts in progress | 3 | €410 | €522 | +€113 | +27.5% |
| Stocks | 30/36 | €410 | €522 | +€113 | +27.5% |
| Amounts receivable within one year | 40/41 | €16,241 | €7,763 | -€8,478 | -52.2% |
| Trade receivables | 40 | €9,367 | €4,895 | -€4,472 | -47.7% |
| Other amounts receivable | 41 | €6,874 | €2,868 | -€4,006 | -58.3% |
| Cash at bank and in hand | 54/58 | €444 | €810 | +€366 | +82.4% |
| Total equity and liabilities | 10/49 | €30,164 | €18,211 | -€11,953 | -39.6% |
| Equity | 10/15 | -€16,017 | -€26,233 | -€10,216 | -63.8% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,414 | -€38,630 | -€10,216 | -36.0% |
| Amounts payable | 17/49 | €46,181 | €44,444 | -€1,737 | -3.8% |
| Amounts payable after more than one year | 17 | €32,951 | €32,951 | = | 0.0% |
| Other amounts payable | 178/9 | €32,951 | €32,951 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,230 | €11,493 | -€1,737 | -13.1% |
| Trade debts | 44 | €7,871 | €6,950 | -€920 | -11.7% |
| Suppliers | 440/4 | €7,871 | €6,950 | -€920 | -11.7% |
| Taxes, remuneration and social security | 45 | €2,108 | €3,294 | +€1,186 | +56.2% |
| Taxes | 450/3 | €1,243 | €1,358 | +€115 | +9.2% |
| Remuneration and social security | 454/9 | €865 | €1,936 | +€1,071 | +123.8% |
| Other amounts payable | 47/48 | €3,251 | €1,249 | -€2,002 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,058 | €3,954 | -€104 | -2.6% |
| Other operating charges | 640/8 | €1,206 | €921 | -€285 | -23.6% |
| Gross operating margin | 9900 | -€838 | -€5,239 | -€4,401 | -525.4% |
| Operating profit (loss) | 9901 | -€6,101 | -€10,114 | -€4,012 | -65.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,674 | €102 | -€2,572 | -96.2% |
| Recurring financial charges | 65 | €97 | €102 | +€5 | +5.6% |
| Non-recurring financial charges | 66B | €2,578 | - | -€2,578 | |
| Profit (loss) for the period before taxes | 9903 | -€8,775 | -€10,216 | -€1,441 | -16.4% |
| Income taxes | 67/77 | €299 | - | -€299 | |
| Profit (loss) for the period | 9904 | -€9,074 | -€10,216 | -€1,142 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,074 | -€10,216 | -€1,142 | -12.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.