Jack & Harper: 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 & Harper
Largest movements
- Cash +€105,113
up €105,113 (+56.9%), from €184,862 to €289,974
mainly Net result for the year (+€91,752) and Other debts (+€6,195)
- Receivables within one year -€3,920
down €3,920 (-16.4%), from €23,885 to €19,965
of which Other amounts receivable: -€3,460
- Reserves +€91,752
up €91,752 (+47.7%), from €192,196 to €283,948
- Other debts +€6,195
up €6,195 (+68.4%), from €9,058 to €15,253
- Gross operating margin +€18,970
up €18,970 (+16.6%), from €114,211 to €133,181
- Taxes +€5,016
up €5,016 (+15.9%), from €31,540 to €36,555
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 | €219,379 | €319,875 | +€100,496 | +45.8% |
| Fixed assets | 21/28 | €9,212 | €8,136 | -€1,075 | -11.7% |
| Tangible fixed assets | 22/27 | €9,212 | €8,136 | -€1,075 | -11.7% |
| Plant, machinery and equipment | 23 | €493 | €286 | -€207 | -42.0% |
| Furniture and vehicles | 24 | €3,622 | €3,382 | -€240 | -6.6% |
| Other tangible fixed assets | 26 | €5,097 | €4,469 | -€628 | -12.3% |
| Current assets | 29/58 | €210,167 | €311,738 | +€101,571 | +48.3% |
| Amounts receivable within one year | 40/41 | €23,885 | €19,965 | -€3,920 | -16.4% |
| Trade receivables | 40 | €20,425 | €19,965 | -€460 | -2.3% |
| Other amounts receivable | 41 | €3,460 | - | -€3,460 | |
| Cash at bank and in hand | 54/58 | €184,862 | €289,974 | +€105,113 | +56.9% |
| Deferred charges and accrued income | 490/1 | €1,421 | €1,799 | +€378 | +26.6% |
| Total equity and liabilities | 10/49 | €219,379 | €319,875 | +€100,496 | +45.8% |
| Equity | 10/15 | €197,196 | €288,948 | +€91,752 | +46.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €192,196 | €283,948 | +€91,752 | +47.7% |
| Distributable reserves | 133 | €192,196 | €283,948 | +€91,752 | +47.7% |
| Amounts payable | 17/49 | €22,183 | €30,927 | +€8,744 | +39.4% |
| Amounts payable within one year | 42/48 | €19,860 | €28,303 | +€8,443 | +42.5% |
| Trade debts | 44 | €829 | €726 | -€104 | -12.5% |
| Suppliers | 440/4 | €829 | €726 | -€104 | -12.5% |
| Taxes, remuneration and social security | 45 | €9,972 | €12,324 | +€2,352 | +23.6% |
| Taxes | 450/3 | €9,972 | €12,324 | +€2,352 | +23.6% |
| Other amounts payable | 47/48 | €9,058 | €15,253 | +€6,195 | +68.4% |
| Accrued charges and deferred income | 492/3 | €2,323 | €2,624 | +€301 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,171 | €2,256 | +€85 | +3.9% |
| Other operating charges | 640/8 | €784 | €1,552 | +€768 | +98.0% |
| Gross operating margin | 9900 | €114,211 | €133,181 | +€18,970 | +16.6% |
| Operating profit (loss) | 9901 | €111,256 | €129,373 | +€18,117 | +16.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €697 | €1,066 | +€369 | +52.9% |
| Recurring financial charges | 65 | €697 | €1,066 | +€369 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €110,559 | €128,307 | +€17,748 | +16.1% |
| Income taxes | 67/77 | €31,540 | €36,555 | +€5,016 | +15.9% |
| Profit (loss) for the period | 9904 | €79,019 | €91,752 | +€12,733 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,019 | €91,752 | +€12,733 | +16.1% |
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 3 October 2026 via checked.be.