JACK & GREEN: 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 & GREEN
Largest movements
- Receivables within one year +€95,584
up €95,584 (+244.9%), from €39,028 to €134,613
of which Trade receivables: +€97,013
- Cash -€54,886
down €54,886 (-66.3%), from €82,834 to €27,948
mainly Debts after one year (-€272,720) and Receivables within one year (-€95,584)
- Debts after one year -€272,720
down €272,720 (-13.6%), from €2.0m to €1.7m
- Profit (loss) carried forward +€230,737
up €230,737 (+170.3%), from €135,491 to €366,228
- Current portion of long-term debt +€66,721
up €66,721 (+30.4%), from €219,421 to €286,141
- Financial income +€120,096
up €120,096 (+92.3%), from €130,066 to €250,162
- Gross operating margin -€18,069
down €18,069 (-20.1%), from €89,796 to €71,726
- Financial charges +€6,227
up €6,227 (+7.6%), from €82,470 to €88,697
- Taxes -€1,470
down €1,470 (-95.2%), from €1,545 to €75
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 | €2,416,158 | €2,454,876 | +€38,718 | +1.6% |
| Fixed assets | 21/28 | €2,282,827 | €2,280,847 | -€1,980 | -0.1% |
| Tangible fixed assets | 22/27 | €2,827 | €847 | -€1,980 | -70.1% |
| Plant, machinery and equipment | 23 | €1,586 | €847 | -€740 | -46.6% |
| Furniture and vehicles | 24 | €1,241 | - | -€1,241 | |
| Financial fixed assets | 28 | €2,280,000 | €2,280,000 | = | 0.0% |
| Current assets | 29/58 | €133,331 | €174,029 | +€40,698 | +30.5% |
| Stocks and contracts in progress | 3 | €11,469 | €11,469 | = | 0.0% |
| Stocks | 30/36 | €11,469 | €11,469 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,028 | €134,613 | +€95,584 | +244.9% |
| Trade receivables | 40 | €37,600 | €134,613 | +€97,013 | +258.0% |
| Other amounts receivable | 41 | €1,428 | - | -€1,428 | |
| Cash at bank and in hand | 54/58 | €82,834 | €27,948 | -€54,886 | -66.3% |
| Total equity and liabilities | 10/49 | €2,416,158 | €2,454,876 | +€38,718 | +1.6% |
| Equity | 10/15 | €187,549 | €418,286 | +€230,737 | +123.0% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €39,457 | €39,457 | = | 0.0% |
| Distributable reserves | 133 | €39,457 | €39,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,491 | €366,228 | +€230,737 | +170.3% |
| Amounts payable | 17/49 | €2,228,609 | €2,036,590 | -€192,019 | -8.6% |
| Amounts payable after more than one year | 17 | €2,007,280 | €1,734,561 | -€272,720 | -13.6% |
| Financial debts | 170/4 | €2,007,280 | €1,734,561 | -€272,720 | -13.6% |
| Amounts payable within one year | 42/48 | €221,329 | €302,030 | +€80,701 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €219,421 | €286,141 | +€66,721 | +30.4% |
| Trade debts | 44 | €363 | €410 | +€47 | +12.9% |
| Suppliers | 440/4 | €363 | €410 | +€47 | +12.9% |
| Taxes, remuneration and social security | 45 | €1,545 | €15,478 | +€13,933 | +901.7% |
| Taxes | 450/3 | €1,545 | €15,478 | +€13,933 | +901.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,627 | €1,980 | -€647 | -24.6% |
| Other operating charges | 640/8 | €500 | €400 | -€100 | -20.0% |
| Gross operating margin | 9900 | €89,796 | €71,726 | -€18,069 | -20.1% |
| Operating profit (loss) | 9901 | €86,669 | €69,346 | -€17,323 | -20.0% |
| Financial income | 75/76B | €130,066 | €250,162 | +€120,096 | +92.3% |
| Recurring financial income | 75 | €130,066 | €250,162 | +€120,096 | +92.3% |
| Financial charges | 65/66B | €82,470 | €88,697 | +€6,227 | +7.6% |
| Recurring financial charges | 65 | €82,470 | €88,697 | +€6,227 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €134,266 | €230,812 | +€96,546 | +71.9% |
| Income taxes | 67/77 | €1,545 | €75 | -€1,470 | -95.2% |
| Profit (loss) for the period | 9904 | €132,721 | €230,737 | +€98,016 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €132,721 | €230,737 | +€98,016 | +73.9% |
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 6 October 2026 via checked.be.