JACK - ELI: what changed
Two fiscal 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 - ELI
Largest movements
- Tangible fixed assets -€16,142
down €16,142 (-2.8%), from €570,688 to €554,545
of which Land and buildings: -€20,835
- Cash -€12,956
down €12,956 (-49.9%), from €25,975 to €13,019
mainly Net result for the year (-€11,089) and Other debts (-€9,430)
- Reserves -€11,240
down €11,240 (-6.0%), from €188,106 to €176,866
- Other debts -€9,430
down €9,430 (-29.0%), from €32,519 to €23,089
- Gross operating margin +€7,401
up €7,401 (+298.5%), from €2,479 to €9,881
- Depreciation +€606
up €606 (+2.9%), from €21,274 to €21,880
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.
Cash bridge derived
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 | €597,250 | €568,169 | -€29,081 | -4.9% |
| Fixed assets | 21/28 | €570,688 | €554,545 | -€16,142 | -2.8% |
| Tangible fixed assets | 22/27 | €570,688 | €554,545 | -€16,142 | -2.8% |
| Land and buildings | 22 | €569,849 | €549,014 | -€20,835 | -3.7% |
| Plant, machinery and equipment | 23 | €838 | €5,531 | +€4,693 | +559.7% |
| Current assets | 29/58 | €26,563 | €13,624 | -€12,939 | -48.7% |
| Cash at bank and in hand | 54/58 | €25,975 | €13,019 | -€12,956 | -49.9% |
| Deferred charges and accrued income | 490/1 | €587 | €605 | +€18 | +3.0% |
| Total equity and liabilities | 10/49 | €597,250 | €568,169 | -€29,081 | -4.9% |
| Equity | 10/15 | €495,309 | €484,220 | -€11,089 | -2.2% |
| Contributions | 10/11 | €343,385 | €343,385 | = | 0.0% |
| Reserves | 13 | €188,106 | €176,866 | -€11,240 | -6.0% |
| Tax-exempt reserves | 132 | €188,106 | €176,866 | -€11,240 | -6.0% |
| Profit (loss) carried forward | 14 | -€36,182 | -€36,031 | +€151 | +0.4% |
| Provisions and deferred taxes | 16 | €62,702 | €58,955 | -€3,747 | -6.0% |
| Deferred taxes | 168 | €62,702 | €58,955 | -€3,747 | -6.0% |
| Amounts payable | 17/49 | €39,239 | €24,994 | -€14,245 | -36.3% |
| Amounts payable within one year | 42/48 | €39,239 | €24,994 | -€14,245 | -36.3% |
| Trade debts | 44 | €1,629 | €1,905 | +€276 | +16.9% |
| Suppliers | 440/4 | €1,629 | €1,905 | +€276 | +16.9% |
| Taxes, remuneration and social security | 45 | €5,091 | - | -€5,091 | |
| Taxes | 450/3 | €5,091 | - | -€5,091 | |
| Other amounts payable | 47/48 | €32,519 | €23,089 | -€9,430 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,274 | €21,880 | +€606 | +2.9% |
| Other operating charges | 640/8 | €2,734 | €2,764 | +€30 | +1.1% |
| Gross operating margin | 9900 | €2,479 | €9,881 | +€7,401 | +298.5% |
| Operating profit (loss) | 9901 | -€21,529 | -€14,763 | +€6,765 | +31.4% |
| Financial charges | 65/66B | €75 | €72 | -€3 | -3.9% |
| Recurring financial charges | 65 | €75 | €72 | -€3 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,604 | -€14,836 | +€6,768 | +31.3% |
| Transfer from deferred taxes | 780 | €3,753 | €3,747 | -€6 | -0.2% |
| Profit (loss) for the period | 9904 | -€17,851 | -€11,089 | +€6,762 | +37.9% |
| Transfer from tax-exempt reserves | 789 | €11,258 | €11,240 | -€18 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,593 | €151 | +€6,744 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.