JACK & JACK: 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 & JACK
Largest movements
- Cash +€47,196
up €47,196 (+30.3%), from €155,550 to €202,746
mainly Net result for the year (+€80,546) and Depreciation (+€2,184)
- Receivables within one year +€10,171
up €10,171 (+26.8%), from €37,931 to €48,103
of which Trade receivables: +€13,549
- Current investments +€2,900
new in 2025: €2,900
- Profit (loss) carried forward +€80,546
up €80,546 (+55.9%), from €144,152 to €224,697
- Other debts -€14,390
down €14,390 (-61.6%), from €23,356 to €8,967
- Tax, wage and social debts -€7,429
down €7,429 (-34.3%), from €21,634 to €14,205
- Gross operating margin +€35,597
up €35,597 (+45.0%), from €79,028 to €114,626
- Taxes +€8,226
up €8,226 (+50.6%), from €16,244 to €24,471
- Staff costs -€3,199
down €3,199 (-33.8%), from €9,467 to €6,268
- Financial income -€3,027
down €3,027 (-85.3%), from €3,548 to €522
- Depreciation +€1,223
up €1,223 (+127%), from €961 to €2,184
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 | €203,909 | €262,248 | +€58,339 | +28.6% |
| Fixed assets | 21/28 | €9,220 | €7,221 | -€1,999 | -21.7% |
| Tangible fixed assets | 22/27 | €8,290 | €7,221 | -€1,069 | -12.9% |
| Furniture and vehicles | 24 | €8,290 | €7,221 | -€1,069 | -12.9% |
| Financial fixed assets | 28 | €930 | - | -€930 | |
| Current assets | 29/58 | €194,689 | €255,027 | +€60,338 | +31.0% |
| Amounts receivable within one year | 40/41 | €37,931 | €48,103 | +€10,171 | +26.8% |
| Trade receivables | 40 | €34,554 | €48,103 | +€13,549 | +39.2% |
| Other amounts receivable | 41 | €3,377 | - | -€3,377 | |
| Current investments | 50/53 | - | €2,900 | +€2,900 | |
| Cash at bank and in hand | 54/58 | €155,550 | €202,746 | +€47,196 | +30.3% |
| Deferred charges and accrued income | 490/1 | €1,208 | €1,279 | +€71 | +5.9% |
| Total equity and liabilities | 10/49 | €203,909 | €262,248 | +€58,339 | +28.6% |
| Equity | 10/15 | €154,152 | €234,697 | +€80,546 | +52.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,152 | €224,697 | +€80,546 | +55.9% |
| Amounts payable | 17/49 | €49,757 | €27,550 | -€22,207 | -44.6% |
| Amounts payable within one year | 42/48 | €48,692 | €26,983 | -€21,708 | -44.6% |
| Trade debts | 44 | €3,701 | €3,812 | +€111 | +3.0% |
| Suppliers | 440/4 | €3,701 | €3,812 | +€111 | +3.0% |
| Taxes, remuneration and social security | 45 | €21,634 | €14,205 | -€7,429 | -34.3% |
| Taxes | 450/3 | €21,634 | €14,205 | -€7,429 | -34.3% |
| Other amounts payable | 47/48 | €23,356 | €8,967 | -€14,390 | -61.6% |
| Accrued charges and deferred income | 492/3 | €1,066 | €567 | -€499 | -46.8% |
| Remuneration, social security and pensions | 62 | €9,467 | €6,268 | -€3,199 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €2,184 | +€1,223 | +127% |
| Other operating charges | 640/8 | €1,202 | €1,214 | +€12 | +1.0% |
| Gross operating margin | 9900 | €79,028 | €114,626 | +€35,597 | +45.0% |
| Operating profit (loss) | 9901 | €67,398 | €104,959 | +€37,561 | +55.7% |
| Financial income | 75/76B | €3,548 | €522 | -€3,027 | -85.3% |
| Recurring financial income | 75 | €3,548 | €522 | -€3,027 | -85.3% |
| Financial charges | 65/66B | €523 | €464 | -€59 | -11.2% |
| Recurring financial charges | 65 | €523 | €464 | -€59 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €70,424 | €105,017 | +€34,593 | +49.1% |
| Income taxes | 67/77 | €16,244 | €24,471 | +€8,226 | +50.6% |
| Profit (loss) for the period | 9904 | €54,179 | €80,546 | +€26,367 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,179 | €80,546 | +€26,367 | +48.7% |
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 16 October 2026 via checked.be.