JACK!: what changed
What changed
JACK!
NACE 56.309, Food and beverage service activities
filed annual accounts (NBB)
Net result for the year
€56,826
2024 · €7,181+€49,646
Equity
€88,862
2024 · €33,702+€55,160
Cash
€33,526
2024 · €5,259+€28,267
Balance sheet total
€179,095
2024 · €92,602+€86,493
Largest movements
Assets
- Current investments +€50,000
new in 2025: €50,000
- Cash +€28,267
up €28,267 (+537%), from €5,259 to €33,526
mainly Net result for the year (+€56,826) and Accrued charges and deferred income (+€32,000)
- Receivables within one year +€13,392
up €13,392 (+46.6%), from €28,715 to €42,106
of which Trade receivables: +€16,792
- Stocks and contracts -€3,345
down €3,345 (-39.8%), from €8,400 to €5,055
Equity and liabilities
- Reserves +€55,160
up €55,160 (+263%), from €20,952 to €76,112
- Accrued charges and deferred income +€32,000
new in 2025: €32,000
- Trade debts +€5,543
up €5,543 (+18.7%), from €29,621 to €35,164
- Debts after one year -€4,988
down €4,988 (-100%), from €4,988 to €0
of which Financial debts: -€4,610
- Current portion of long-term debt -€4,483
down €4,483 (-49.3%), from €9,093 to €4,610
Income statement
- Gross operating margin +€47,127
up €47,127 (+56.9%), from €82,877 to €130,005
- Taxes +€20,626
up €20,626 (+1,626%), from €1,268 to €21,894
- Staff costs -€18,319
down €18,319 (-34.2%), from €53,631 to €35,312
- Depreciation -€5,063
down €5,063 (-27.7%), from €18,294 to €13,231
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,181
Gross operating margin
+€47,127
Staff costs
+€18,319
Depreciation
+€5,063
Other operating charges
+€225
Financial income
-€961
Financial charges
+€499
Taxes
-€20,626
Result 2025
€56,826
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€101,861
Investment
-€62,489
Financing
-€11,105
Cash 2024
€5,259
From operations (derived)
+€101,861
Net result for the year
+€56,826
Depreciation
+€13,231
Stocks and contracts
+€3,345
Receivables within one year
-€13,392
Deferred charges and accrued income
+€1,079
Trade debts
+€5,543
Tax, wage and social debts
+€1,563
Other debts
+€1,666
Accrued charges and deferred income
+€32,000
Investment (derived)
-€62,489
Investment in fixed assets (net)
-€12,489
Current investments
-€50,000
Financing
-€11,105
Debts after one year
-€4,988
Current portion of long-term debt
-€4,483
Short-term financial debts
+€32
Contributions, distributions and other
-€1,666
Cash 2025
€33,526
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,602 | €179,095 | +€86,493 | +93.4% |
| Fixed assets | 21/28 | €49,149 | €48,407 | -€742 | -1.5% |
| Tangible fixed assets | 22/27 | €47,317 | €46,575 | -€742 | -1.6% |
| Plant, machinery and equipment | 23 | €17,445 | €18,882 | +€1,438 | +8.2% |
| Furniture and vehicles | 24 | €14,061 | €0 | -€14,061 | -100% |
| Other tangible fixed assets | 26 | €15,811 | €27,693 | +€11,881 | +75.1% |
| Financial fixed assets | 28 | €1,832 | €1,832 | = | 0.0% |
| Current assets | 29/58 | €43,453 | €130,688 | +€87,235 | +201% |
| Stocks and contracts in progress | 3 | €8,400 | €5,055 | -€3,345 | -39.8% |
| Stocks | 30/36 | €8,400 | €5,055 | -€3,345 | -39.8% |
| Amounts receivable within one year | 40/41 | €28,715 | €42,106 | +€13,392 | +46.6% |
| Trade receivables | 40 | €25,315 | €42,106 | +€16,792 | +66.3% |
| Other amounts receivable | 41 | €3,400 | €0 | -€3,400 | -100% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €5,259 | €33,526 | +€28,267 | +537% |
| Deferred charges and accrued income | 490/1 | €1,079 | €0 | -€1,079 | -100% |
| Total equity and liabilities | 10/49 | €92,602 | €179,095 | +€86,493 | +93.4% |
| Equity | 10/15 | €33,702 | €88,862 | +€55,160 | +164% |
| Contributions | 10/11 | €12,750 | €12,750 | = | 0.0% |
| Reserves | 13 | €20,952 | €76,112 | +€55,160 | +263% |
| Distributable reserves | 133 | €20,952 | €76,112 | +€55,160 | +263% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €58,900 | €90,233 | +€31,333 | +53.2% |
| Amounts payable after more than one year | 17 | €4,988 | €0 | -€4,988 | -100% |
| Financial debts | 170/4 | €4,610 | €0 | -€4,610 | -100% |
| Other amounts payable | 178/9 | €379 | €0 | -€379 | -100% |
| Amounts payable within one year | 42/48 | €53,912 | €58,233 | +€4,321 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €9,093 | €4,610 | -€4,483 | -49.3% |
| Financial debts | 43 | - | €32 | +€32 | |
| Credit institutions | 430/8 | - | €32 | +€32 | |
| Trade debts | 44 | €29,621 | €35,164 | +€5,543 | +18.7% |
| Suppliers | 440/4 | €29,621 | €35,164 | +€5,543 | +18.7% |
| Taxes, remuneration and social security | 45 | €15,198 | €16,762 | +€1,563 | +10.3% |
| Taxes | 450/3 | €10,406 | €14,789 | +€4,383 | +42.1% |
| Remuneration and social security | 454/9 | €4,792 | €1,973 | -€2,820 | -58.8% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | - | €32,000 | +€32,000 | |
| Remuneration, social security and pensions | 62 | €53,631 | €35,312 | -€18,319 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,294 | €13,231 | -€5,063 | -27.7% |
| Other operating charges | 640/8 | €1,245 | €1,020 | -€225 | -18.0% |
| Gross operating margin | 9900 | €82,877 | €130,005 | +€47,127 | +56.9% |
| Operating profit (loss) | 9901 | €9,708 | €80,442 | +€70,734 | +729% |
| Financial income | 75/76B | €962 | €1 | -€961 | -99.9% |
| Recurring financial income | 75 | €962 | €1 | -€961 | -99.9% |
| Financial charges | 65/66B | €2,221 | €1,722 | -€499 | -22.5% |
| Recurring financial charges | 65 | €2,221 | €1,722 | -€499 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €8,449 | €78,721 | +€70,271 | +832% |
| Income taxes | 67/77 | €1,268 | €21,894 | +€20,626 | +1,626% |
| Profit (loss) for the period | 9904 | €7,181 | €56,826 | +€49,646 | +691% |
| Profit (loss) for the period to be appropriated | 9905 | €7,181 | €56,826 | +€49,646 | +691% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.