JACK & JAY: 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 & JAY
Largest movements
- Receivables within one year +€31,635
up €31,635 (+51.6%), from €61,257 to €92,892
of which Trade receivables: +€31,120
- Tangible fixed assets -€14,126
down €14,126 (-56.8%), from €24,881 to €10,755
of which Furniture and vehicles: -€13,540
- Cash -€10,143
down €10,143 (-84.1%), from €12,064 to €1,921
mainly Net result for the year (-€56,369) and Receivables within one year (-€31,635)
- Stocks and contracts +€1,437
up €1,437 (+24.1%), from €5,953 to €7,390
- Profit (loss) carried forward -€56,369
down €56,369, from €56,274 to -€95
- Trade debts +€47,828
up €47,828 (+344.3%), from €13,891 to €61,719
- Other debts +€20,430
new in 2024: €20,430
- Debts after one year -€6,081
down €6,081 (-33.1%), from €18,347 to €12,266
- Tax, wage and social debts +€1,803
up €1,803 (+52.1%), from €3,461 to €5,264
of which Taxes: +€1,784
- Gross operating margin -€62,098
down €62,098, from €30,091 to -€32,007
- Staff costs -€5,913
down €5,913 (-55.9%), from €10,573 to €4,660
- Other operating charges +€1,764
up €1,764 (+159.0%), from €1,110 to €2,874
- Taxes -€1,546
down €1,546, from €513 to -€1,032
- Financial income -€615
down €615 (-38.7%), from €1,589 to €974
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,019 | €115,092 | +€9,073 | +8.6% |
| Fixed assets | 21/28 | €25,150 | €11,024 | -€14,126 | -56.2% |
| Tangible fixed assets | 22/27 | €24,881 | €10,755 | -€14,126 | -56.8% |
| Plant, machinery and equipment | 23 | €586 | - | -€586 | |
| Furniture and vehicles | 24 | €24,295 | €10,755 | -€13,540 | -55.7% |
| Financial fixed assets | 28 | €269 | €269 | = | 0.0% |
| Current assets | 29/58 | €80,869 | €104,068 | +€23,199 | +28.7% |
| Stocks and contracts in progress | 3 | €5,953 | €7,390 | +€1,437 | +24.1% |
| Stocks | 30/36 | €5,953 | €7,390 | +€1,437 | +24.1% |
| Amounts receivable within one year | 40/41 | €61,257 | €92,892 | +€31,635 | +51.6% |
| Trade receivables | 40 | €44,613 | €75,733 | +€31,120 | +69.8% |
| Other amounts receivable | 41 | €16,644 | €17,159 | +€515 | +3.1% |
| Cash at bank and in hand | 54/58 | €12,064 | €1,921 | -€10,143 | -84.1% |
| Deferred charges and accrued income | 490/1 | €1,595 | €1,865 | +€271 | +17.0% |
| Total equity and liabilities | 10/49 | €106,019 | €115,092 | +€9,073 | +8.6% |
| Equity | 10/15 | €64,634 | €8,265 | -€56,369 | -87.2% |
| Contributions | 10/11 | €8,360 | €8,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,274 | -€95 | -€56,369 | |
| Amounts payable | 17/49 | €41,385 | €106,827 | +€65,442 | +158.1% |
| Amounts payable after more than one year | 17 | €18,347 | €12,266 | -€6,081 | -33.1% |
| Financial debts | 170/4 | €18,347 | €12,266 | -€6,081 | -33.1% |
| Amounts payable within one year | 42/48 | €23,038 | €94,560 | +€71,523 | +310.5% |
| Financial debts | 43 | €5,685 | €7,147 | +€1,462 | +25.7% |
| Credit institutions | 430/8 | €5,685 | €7,147 | +€1,462 | +25.7% |
| Trade debts | 44 | €13,891 | €61,719 | +€47,828 | +344.3% |
| Suppliers | 440/4 | €13,891 | €61,719 | +€47,828 | +344.3% |
| Taxes, remuneration and social security | 45 | €3,461 | €5,264 | +€1,803 | +52.1% |
| Taxes | 450/3 | €3,461 | €5,245 | +€1,784 | +51.5% |
| Remuneration and social security | 454/9 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | - | €20,430 | +€20,430 | |
| Remuneration, social security and pensions | 62 | €10,573 | €4,660 | -€5,913 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,427 | €14,126 | -€301 | -2.1% |
| Other operating charges | 640/8 | €1,110 | €2,874 | +€1,764 | +159.0% |
| Gross operating margin | 9900 | €30,091 | -€32,007 | -€62,098 | |
| Operating profit (loss) | 9901 | €3,982 | -€53,666 | -€57,648 | |
| Financial income | 75/76B | €1,589 | €974 | -€615 | -38.7% |
| Recurring financial income | 75 | €1,589 | €974 | -€615 | -38.7% |
| Financial charges | 65/66B | €4,643 | €4,709 | +€66 | +1.4% |
| Recurring financial charges | 65 | €4,643 | €4,709 | +€66 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €928 | -€57,401 | -€58,329 | |
| Income taxes | 67/77 | €513 | -€1,032 | -€1,546 | |
| Profit (loss) for the period | 9904 | €414 | -€56,369 | -€56,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €414 | -€56,369 | -€56,783 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.