JACK AND JANE IMMO: 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.
What changed
JACK AND JANE IMMO
NACE 46.641, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€51,651
2024 · -€60,268+€111,919
Equity
€1.5m
2024 · €1.4m+€51,651
Cash
€103,014
2024 · €69,175+€33,839
Balance sheet total
€5.2m
2024 · €6.0m-€796,289
Largest movements
Assets
- Receivables within one year -€437,109
down €437,109 (-31.0%), from €1.4m to €973,761
of which Other amounts receivable: -€1.0m
- Tangible fixed assets -€384,250
down €384,250 (-9.0%), from €4.2m to €3.9m
Equity and liabilities
- Trade debts -€441,969
down €441,969 (-93.0%), from €475,298 to €33,329
- Debts after one year -€318,859
down €318,859 (-9.6%), from €3.3m to €3.0m
Income statement
- Gross operating margin -€242,881
down €242,881 (-28.2%), from €860,717 to €617,836
- Financial income +€14,118
up €14,118 (+194%), from €7,294 to €21,413
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.
Result 2024
-€60,268
Gross operating margin
-€242,881
Staff costs
+€768
Depreciation
-€1,554
Other operating charges
-€916
Other operating items
+€335,821
Financial income
+€14,118
Financial charges
+€6,562
Result 2025
€51,651
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€403,325
Investment
+€3,180
Financing
-€372,666
Cash 2024
€69,175
From operations (derived)
+€403,325
Net result for the year
+€51,651
Depreciation
+€381,470
Stocks and contracts
+€31,856
Receivables within one year
+€437,109
Deferred charges and accrued income
-€23,486
Trade debts
-€441,969
Tax, wage and social debts
-€21,031
Other debts
-€11,095
Accrued charges and deferred income
-€1,179
Investment (derived)
+€3,180
Investment in fixed assets (net)
+€3,180
Financing
-€372,666
Debts after one year
-€318,859
Current portion of long-term debt
-€54,059
Short-term financial debts
+€252
Cash 2025
€103,014
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,953,217 | €5,156,928 | -€796,289 | -13.4% |
| Fixed assets | 21/28 | €4,249,012 | €3,864,362 | -€384,650 | -9.1% |
| Intangible fixed assets | 21 | €400 | €0 | -€400 | -100% |
| Tangible fixed assets | 22/27 | €4,248,362 | €3,864,112 | -€384,250 | -9.0% |
| Land and buildings | 22 | €3,450,965 | €3,266,080 | -€184,884 | -5.4% |
| Plant, machinery and equipment | 23 | €239,725 | €163,083 | -€76,641 | -32.0% |
| Furniture and vehicles | 24 | €39,840 | €19,691 | -€20,149 | -50.6% |
| Leasing and similar rights | 25 | €517,833 | €415,258 | -€102,575 | -19.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,704,205 | €1,292,566 | -€411,639 | -24.2% |
| Stocks and contracts in progress | 3 | €223,785 | €191,929 | -€31,856 | -14.2% |
| Stocks | 30/36 | €223,785 | €191,929 | -€31,856 | -14.2% |
| Amounts receivable within one year | 40/41 | €1,410,869 | €973,761 | -€437,109 | -31.0% |
| Trade receivables | 40 | €323,150 | €898,709 | +€575,558 | +178% |
| Other amounts receivable | 41 | €1,087,719 | €75,052 | -€1.0m | -93.1% |
| Cash at bank and in hand | 54/58 | €69,175 | €103,014 | +€33,839 | +48.9% |
| Deferred charges and accrued income | 490/1 | €376 | €23,862 | +€23,486 | +6,250% |
| Total equity and liabilities | 10/49 | €5,953,217 | €5,156,928 | -€796,289 | -13.4% |
| Equity | 10/15 | €1,412,909 | €1,464,560 | +€51,651 | +3.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,392,909 | €1,444,560 | +€51,651 | +3.7% |
| Distributable reserves | 133 | €1,392,909 | €1,444,560 | +€51,651 | +3.7% |
| Amounts payable | 17/49 | €4,540,307 | €3,692,368 | -€847,939 | -18.7% |
| Amounts payable after more than one year | 17 | €3,328,939 | €3,010,081 | -€318,859 | -9.6% |
| Financial debts | 170/4 | €3,328,939 | €3,010,081 | -€318,859 | -9.6% |
| Amounts payable within one year | 42/48 | €1,166,934 | €639,032 | -€527,902 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €386,388 | €332,329 | -€54,059 | -14.0% |
| Financial debts | 43 | €250,000 | €250,252 | +€252 | +0.1% |
| Credit institutions | 430/8 | €250,000 | €250,252 | +€252 | +0.1% |
| Trade debts | 44 | €475,298 | €33,329 | -€441,969 | -93.0% |
| Suppliers | 440/4 | €475,298 | €33,329 | -€441,969 | -93.0% |
| Taxes, remuneration and social security | 45 | €29,998 | €8,967 | -€21,031 | -70.1% |
| Taxes | 450/3 | €22,239 | €2,493 | -€19,746 | -88.8% |
| Remuneration and social security | 454/9 | €7,759 | €6,473 | -€1,285 | -16.6% |
| Other amounts payable | 47/48 | €25,250 | €14,155 | -€11,095 | -43.9% |
| Accrued charges and deferred income | 492/3 | €44,434 | €43,255 | -€1,179 | -2.7% |
| Non-recurring operating income | 76A | €335,821 | €0 | -€335,821 | -100% |
| Remuneration, social security and pensions | 62 | €80,716 | €79,947 | -€768 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379,916 | €381,470 | +€1,554 | +0.4% |
| Other operating charges | 640/8 | €2,550 | €3,466 | +€916 | +35.9% |
| Non-recurring operating charges | 66A | €335,821 | €0 | -€335,821 | -100% |
| Gross operating margin | 9900 | €860,717 | €617,836 | -€242,881 | -28.2% |
| Operating profit (loss) | 9901 | €61,715 | €152,953 | +€91,239 | +148% |
| Financial income | 75/76B | €7,294 | €21,413 | +€14,118 | +194% |
| Recurring financial income | 75 | €7,294 | €21,413 | +€14,118 | +194% |
| Financial charges | 65/66B | €129,277 | €122,715 | -€6,562 | -5.1% |
| Recurring financial charges | 65 | €129,277 | €122,715 | -€6,562 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€60,268 | €51,651 | +€111,919 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€60,268 | €51,651 | +€111,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,268 | €51,651 | +€111,919 |
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 23 October 2026 via checked.be.