JACK & DJUNE: 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 & DJUNE
Largest movements
- Cash +€31,726
up €31,726 (+222%), from €14,299 to €46,025
mainly Receivables within one year (+€11,305) and Net result for the year (+€10,130)
- Receivables within one year -€11,305
down €11,305 (-37.0%), from €30,521 to €19,216
of which Trade receivables: -€15,972
- Tangible fixed assets -€1,852
down €1,852 (-45.0%), from €4,117 to €2,265
- Reserves +€10,130
up €10,130 (+31.5%), from €32,168 to €42,298
- Tax, wage and social debts +€8,288
up €8,288 (+51.0%), from €16,250 to €24,537
of which Taxes: +€4,167
- Gross operating margin +€30,468
up €30,468 (+50.5%), from €60,313 to €90,781
- Staff costs +€25,445
up €25,445 (+54.0%), from €47,096 to €72,541
- Taxes +€2,415
up €2,415 (+71.6%), from €3,373 to €5,788
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 | €48,937 | €67,506 | +€18,569 | +37.9% |
| Fixed assets | 21/28 | €4,117 | €2,265 | -€1,852 | -45.0% |
| Tangible fixed assets | 22/27 | €4,117 | €2,265 | -€1,852 | -45.0% |
| Furniture and vehicles | 24 | €4,117 | €2,265 | -€1,852 | -45.0% |
| Current assets | 29/58 | €44,821 | €65,241 | +€20,421 | +45.6% |
| Amounts receivable within one year | 40/41 | €30,521 | €19,216 | -€11,305 | -37.0% |
| Trade receivables | 40 | €27,878 | €11,906 | -€15,972 | -57.3% |
| Other amounts receivable | 41 | €2,643 | €7,310 | +€4,667 | +177% |
| Cash at bank and in hand | 54/58 | €14,299 | €46,025 | +€31,726 | +222% |
| Total equity and liabilities | 10/49 | €48,937 | €67,506 | +€18,569 | +37.9% |
| Equity | 10/15 | €32,688 | €42,818 | +€10,130 | +31.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €32,168 | €42,298 | +€10,130 | +31.5% |
| Distributable reserves | 133 | €32,168 | €42,298 | +€10,130 | +31.5% |
| Profit (loss) carried forward | 14 | €20 | €20 | +€0 | +0.5% |
| Amounts payable | 17/49 | €16,250 | €24,689 | +€8,439 | +51.9% |
| Amounts payable within one year | 42/48 | €16,250 | €24,689 | +€8,439 | +51.9% |
| Trade debts | 44 | - | €151 | +€151 | |
| Suppliers | 440/4 | - | €151 | +€151 | |
| Taxes, remuneration and social security | 45 | €16,250 | €24,537 | +€8,288 | +51.0% |
| Taxes | 450/3 | €9,632 | €13,799 | +€4,167 | +43.3% |
| Remuneration and social security | 454/9 | €6,617 | €10,738 | +€4,120 | +62.3% |
| Remuneration, social security and pensions | 62 | €47,096 | €72,541 | +€25,445 | +54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,084 | €1,852 | -€232 | -11.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €60,313 | €90,781 | +€30,468 | +50.5% |
| Operating profit (loss) | 9901 | €10,746 | €15,989 | +€5,243 | +48.8% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €72 | €78 | +€6 | +8.1% |
| Recurring financial charges | 65 | €72 | €78 | +€6 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €10,674 | €15,918 | +€5,243 | +49.1% |
| Income taxes | 67/77 | €3,373 | €5,788 | +€2,415 | +71.6% |
| Profit (loss) for the period | 9904 | €7,302 | €10,130 | +€2,828 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,302 | €10,130 | +€2,828 | +38.7% |
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 19 October 2026 via checked.be.