Jack & June: 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 & June
Largest movements
- Tangible fixed assets +€407,172
up €407,172 (+1,596%), from €25,506 to €432,678
of which Land and buildings: +€417,418
- Cash -€38,783
down €38,783 (-69.6%), from €55,689 to €16,906
mainly Investment in fixed assets (net) (-€421,886) and Tax, wage and social debts (-€16,187)
- Receivables within one year +€6,034
up €6,034 (+9.8%), from €61,429 to €67,463
of which Trade receivables: +€20,131
- Debts after one year +€331,300
up €331,300 (+1,845%), from €17,961 to €349,262
- Profit (loss) carried forward +€30,414
up €30,414 (+38.6%), from €78,804 to €109,218
- Tax, wage and social debts -€16,187
down €16,187 (-40.3%), from €40,199 to €24,012
of which Taxes: -€19,421
- Current portion of long-term debt +€15,513
up €15,513 (+218%), from €7,121 to €22,634
- Other debts +€11,021
new in 2024: €11,021
- Other operating charges +€41,967
up €41,967 (+8,173%), from €513 to €42,480
- Gross operating margin +€24,196
up €24,196 (+18.0%), from €134,723 to €158,919
- Taxes -€19,369
down €19,369 (-83.1%), from €23,309 to €3,940
- Financial charges +€15,840
up €15,840 (+1,461%), from €1,085 to €16,924
- Staff costs +€13,877
up €13,877 (+37.8%), from €36,713 to €50,590
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.
Derived cash bridge
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 | €146,085 | €520,514 | +€374,429 | +256% |
| Fixed assets | 21/28 | €28,741 | €435,913 | +€407,172 | +1,417% |
| Tangible fixed assets | 22/27 | €25,506 | €432,678 | +€407,172 | +1,596% |
| Land and buildings | 22 | €4,516 | €421,933 | +€417,418 | +9,244% |
| Furniture and vehicles | 24 | €20,990 | €8,345 | -€12,645 | -60.2% |
| Other tangible fixed assets | 26 | - | €2,400 | +€2,400 | |
| Financial fixed assets | 28 | €3,235 | €3,235 | = | 0.0% |
| Current assets | 29/58 | €117,345 | €84,601 | -€32,743 | -27.9% |
| Amounts receivable within one year | 40/41 | €61,429 | €67,463 | +€6,034 | +9.8% |
| Trade receivables | 40 | €47,331 | €67,463 | +€20,131 | +42.5% |
| Other amounts receivable | 41 | €14,097 | - | -€14,097 | |
| Cash at bank and in hand | 54/58 | €55,689 | €16,906 | -€38,783 | -69.6% |
| Deferred charges and accrued income | 490/1 | €227 | €232 | +€5 | +2.3% |
| Total equity and liabilities | 10/49 | €146,085 | €520,514 | +€374,429 | +256% |
| Equity | 10/15 | €80,804 | €111,218 | +€30,414 | +37.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,804 | €109,218 | +€30,414 | +38.6% |
| Amounts payable | 17/49 | €65,281 | €409,296 | +€344,015 | +527% |
| Amounts payable after more than one year | 17 | €17,961 | €349,262 | +€331,300 | +1,845% |
| Financial debts | 170/4 | €17,961 | €349,262 | +€331,300 | +1,845% |
| Amounts payable within one year | 42/48 | €47,320 | €60,035 | +€12,715 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €7,121 | €22,634 | +€15,513 | +218% |
| Trade debts | 44 | - | €2,368 | +€2,368 | |
| Suppliers | 440/4 | - | €2,368 | +€2,368 | |
| Taxes, remuneration and social security | 45 | €40,199 | €24,012 | -€16,187 | -40.3% |
| Taxes | 450/3 | €34,134 | €14,713 | -€19,421 | -56.9% |
| Remuneration and social security | 454/9 | €6,065 | €9,299 | +€3,234 | +53.3% |
| Other amounts payable | 47/48 | - | €11,021 | +€11,021 | |
| Remuneration, social security and pensions | 62 | €36,713 | €50,590 | +€13,877 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,315 | €14,713 | +€398 | +2.8% |
| Other operating charges | 640/8 | €513 | €42,480 | +€41,967 | +8,173% |
| Gross operating margin | 9900 | €134,723 | €158,919 | +€24,196 | +18.0% |
| Operating profit (loss) | 9901 | €83,181 | €51,136 | -€32,046 | -38.5% |
| Financial income | 75/76B | €567 | €143 | -€424 | -74.8% |
| Recurring financial income | 75 | €567 | €143 | -€424 | -74.8% |
| Financial charges | 65/66B | €1,085 | €16,924 | +€15,840 | +1,461% |
| Recurring financial charges | 65 | €1,085 | €16,924 | +€15,840 | +1,461% |
| Profit (loss) for the period before taxes | 9903 | €82,664 | €34,354 | -€48,310 | -58.4% |
| Income taxes | 67/77 | €23,309 | €3,940 | -€19,369 | -83.1% |
| Profit (loss) for the period | 9904 | €59,355 | €30,414 | -€28,941 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,355 | €30,414 | -€28,941 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.