JACK AND CO: 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 AND CO
Largest movements
- Tangible fixed assets -€159,349
down €159,349 (-56.8%), from €280,369 to €121,020
of which Furniture and vehicles: -€143,133
- Cash +€55,708
up €55,708 (+81.8%), from €68,108 to €123,816
mainly Investment in fixed assets (net) (+€116,040) and Net result for the year (+€104,884)
- Intangible fixed assets -€40,000
down €40,000 (-11.1%), from €360,000 to €320,000
- Other debts -€253,735
down €253,735 (-51.9%), from €489,311 to €235,576
- Profit (loss) carried forward +€104,884
up €104,884 (+116%), from €90,547 to €195,430
- Debts after one year +€18,768
up €18,768 (+24.5%), from €76,481 to €95,249
- Current portion of long-term debt -€9,720
down €9,720 (-22.7%), from €42,752 to €33,032
- Depreciation -€27,400
down €27,400 (-24.7%), from €110,709 to €83,309
- Gross operating margin -€13,334
down €13,334 (-5.2%), from €255,756 to €242,422
- Taxes +€6,576
up €6,576 (+26.2%), from €25,069 to €31,646
- Staff costs -€6,042
down €6,042 (-41.1%), from €14,702 to €8,659
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 | €730,130 | €588,278 | -€141,853 | -19.4% |
| Fixed assets | 21/28 | €640,369 | €441,020 | -€199,349 | -31.1% |
| Intangible fixed assets | 21 | €360,000 | €320,000 | -€40,000 | -11.1% |
| Tangible fixed assets | 22/27 | €280,369 | €121,020 | -€159,349 | -56.8% |
| Plant, machinery and equipment | 23 | €64,942 | €48,727 | -€16,216 | -25.0% |
| Furniture and vehicles | 24 | €215,427 | €72,294 | -€143,133 | -66.4% |
| Current assets | 29/58 | €89,761 | €147,257 | +€57,496 | +64.1% |
| Stocks and contracts in progress | 3 | €6,269 | €6,522 | +€253 | +4.0% |
| Stocks | 30/36 | €6,269 | €6,522 | +€253 | +4.0% |
| Amounts receivable within one year | 40/41 | €10,046 | €14,138 | +€4,093 | +40.7% |
| Trade receivables | 40 | €115 | €854 | +€738 | +642% |
| Other amounts receivable | 41 | €9,931 | €13,285 | +€3,354 | +33.8% |
| Cash at bank and in hand | 54/58 | €68,108 | €123,816 | +€55,708 | +81.8% |
| Deferred charges and accrued income | 490/1 | €5,338 | €2,781 | -€2,557 | -47.9% |
| Total equity and liabilities | 10/49 | €730,130 | €588,278 | -€141,853 | -19.4% |
| Equity | 10/15 | €100,547 | €205,430 | +€104,884 | +104% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,547 | €195,430 | +€104,884 | +116% |
| Amounts payable | 17/49 | €629,584 | €382,847 | -€246,736 | -39.2% |
| Amounts payable after more than one year | 17 | €76,481 | €95,249 | +€18,768 | +24.5% |
| Financial debts | 170/4 | €76,481 | €95,249 | +€18,768 | +24.5% |
| Amounts payable within one year | 42/48 | €553,103 | €287,599 | -€265,504 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €42,752 | €33,032 | -€9,720 | -22.7% |
| Trade debts | 44 | €16,090 | €12,856 | -€3,234 | -20.1% |
| Suppliers | 440/4 | €16,090 | €12,856 | -€3,234 | -20.1% |
| Taxes, remuneration and social security | 45 | €4,950 | €6,134 | +€1,184 | +23.9% |
| Taxes | 450/3 | €3,597 | €5,324 | +€1,727 | +48.0% |
| Remuneration and social security | 454/9 | €1,353 | €810 | -€543 | -40.1% |
| Other amounts payable | 47/48 | €489,311 | €235,576 | -€253,735 | -51.9% |
| Remuneration, social security and pensions | 62 | €14,702 | €8,659 | -€6,042 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,709 | €83,309 | -€27,400 | -24.7% |
| Other operating charges | 640/8 | €6,655 | €4,771 | -€1,884 | -28.3% |
| Gross operating margin | 9900 | €255,756 | €242,422 | -€13,334 | -5.2% |
| Operating profit (loss) | 9901 | €123,691 | €145,682 | +€21,991 | +17.8% |
| Financial income | 75/76B | €429 | €348 | -€81 | -18.9% |
| Recurring financial income | 75 | €429 | €348 | -€81 | -18.9% |
| Financial charges | 65/66B | €8,504 | €9,501 | +€996 | +11.7% |
| Recurring financial charges | 65 | €8,504 | €9,501 | +€996 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €115,616 | €136,529 | +€20,913 | +18.1% |
| Income taxes | 67/77 | €25,069 | €31,646 | +€6,576 | +26.2% |
| Profit (loss) for the period | 9904 | €90,547 | €104,884 | +€14,337 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €90,547 | €104,884 | +€14,337 | +15.8% |
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 26 October 2026 via checked.be.