JACK.B: 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.B
Largest movements
- Stocks and contracts +€12,893
up €12,893 (+1430.9%), from €901 to €13,794
- Receivables within one year +€9,383
up €9,383 (+42.0%), from €22,353 to €31,735
of which Trade receivables: +€17,174
- Tangible fixed assets +€4,307
new in 2023: €4,307
- Cash -€1,634
down €1,634 (-16.7%), from €9,763 to €8,130
- Profit (loss) carried forward +€10,329
up €10,329 (+144.6%), from €7,143 to €17,471
- Trade debts +€5,152
up €5,152 (+880.4%), from €585 to €5,737
- Tax, wage and social debts +€4,772
up €4,772 (+69.2%), from €6,900 to €11,672
- Other debts +€4,696
up €4,696 (+28.7%), from €16,389 to €21,086
- Purchases and services -€56,776
no longer reported in 2023 (was €56,776)
- Turnover -€43,465
no longer reported in 2023 (was €43,465)
- Gross operating margin +€7,755
up €7,755 (+81.2%), from -€9,551 to -€1,796
- Financial income -€5,805
down €5,805 (-89.2%), from €6,506 to €701
of which Non-recurring financial income: -€5,299
- Other operating charges +€2,577
up €2,577 (+199.3%), from €1,293 to €3,870
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,017 | €57,966 | +€24,949 | +75.6% |
| Fixed assets | 21/28 | - | €4,307 | +€4,307 | |
| Tangible fixed assets | 22/27 | - | €4,307 | +€4,307 | |
| Furniture and vehicles | 24 | - | €4,307 | +€4,307 | |
| Current assets | 29/58 | €33,017 | €53,659 | +€20,642 | +62.5% |
| Stocks and contracts in progress | 3 | €901 | €13,794 | +€12,893 | +1430.9% |
| Stocks | 30/36 | €901 | €13,794 | +€12,893 | +1430.9% |
| Amounts receivable within one year | 40/41 | €22,353 | €31,735 | +€9,383 | +42.0% |
| Trade receivables | 40 | €14,562 | €31,735 | +€17,174 | +117.9% |
| Other amounts receivable | 41 | €7,791 | - | -€7,791 | |
| Cash at bank and in hand | 54/58 | €9,763 | €8,130 | -€1,634 | -16.7% |
| Total equity and liabilities | 10/49 | €33,017 | €57,966 | +€24,949 | +75.6% |
| Equity | 10/15 | €9,143 | €19,471 | +€10,329 | +113.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,143 | €17,471 | +€10,329 | +144.6% |
| Amounts payable | 17/49 | €23,875 | €38,495 | +€14,620 | +61.2% |
| Amounts payable within one year | 42/48 | €23,875 | €38,495 | +€14,620 | +61.2% |
| Trade debts | 44 | €585 | €5,737 | +€5,152 | +880.4% |
| Suppliers | 440/4 | €585 | €5,737 | +€5,152 | +880.4% |
| Taxes, remuneration and social security | 45 | €6,900 | €11,672 | +€4,772 | +69.2% |
| Taxes | 450/3 | €6,900 | €11,672 | +€4,772 | +69.2% |
| Other amounts payable | 47/48 | €16,389 | €21,086 | +€4,696 | +28.7% |
| Turnover | 70 | €43,465 | - | -€43,465 | |
| Non-recurring operating income | 76A | €3,760 | - | -€3,760 | |
| Goods, raw materials, services and sundry goods | 60/61 | €56,776 | - | -€56,776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €529 | +€529 | |
| Other operating charges | 640/8 | €1,293 | €3,870 | +€2,577 | +199.3% |
| Gross operating margin | 9900 | -€9,551 | -€1,796 | +€7,755 | +81.2% |
| Operating profit (loss) | 9901 | -€10,844 | -€6,195 | +€4,650 | +42.9% |
| Financial income | 75/76B | €6,506 | €701 | -€5,805 | -89.2% |
| Recurring financial income | 75 | €506 | €701 | +€195 | +38.5% |
| Non-recurring financial income | 76B | €6,000 | €701 | -€5,299 | -88.3% |
| Financial charges | 65/66B | €145 | €209 | +€64 | +43.9% |
| Recurring financial charges | 65 | €145 | €209 | +€64 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,483 | -€5,702 | -€1,219 | -27.2% |
| Income taxes | 67/77 | -€633 | €78 | +€711 | |
| Profit (loss) for the period | 9904 | -€3,851 | -€5,781 | -€1,930 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,851 | -€5,781 | -€1,930 | -50.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.