JACK'O: 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'O
Largest movements
- Tangible fixed assets -€11,722
down €11,722 (-25.1%), from €46,735 to €35,013
of which Furniture and vehicles: -€6,564
- Deferred charges and accrued income +€11,692
new in 2024: €11,692
- Receivables within one year -€7,547
down €7,547 (-2.6%), from €287,702 to €280,155
of which Trade receivables: -€17,368
- Tax, wage and social debts -€7,993
down €7,993 (-33.7%), from €23,686 to €15,692
- Gross operating margin -€31,227
down €31,227 (-74.5%), from €41,899 to €10,672
- Taxes -€8,663
down €8,663 (-71.0%), from €12,201 to €3,538
- Depreciation -€3,346
down €3,346 (-22.2%), from €15,068 to €11,722
- Financial charges +€1,285
up €1,285 (+201.6%), from €637 to €1,922
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 | €387,433 | €378,801 | -€8,632 | -2.2% |
| Fixed assets | 21/28 | €96,735 | €85,113 | -€11,622 | -12.0% |
| Tangible fixed assets | 22/27 | €46,735 | €35,013 | -€11,722 | -25.1% |
| Plant, machinery and equipment | 23 | €21,535 | €16,377 | -€5,158 | -24.0% |
| Furniture and vehicles | 24 | €25,200 | €18,635 | -€6,564 | -26.0% |
| Financial fixed assets | 28 | €50,000 | €50,100 | +€100 | +0.2% |
| Current assets | 29/58 | €290,698 | €293,688 | +€2,990 | +1.0% |
| Amounts receivable within one year | 40/41 | €287,702 | €280,155 | -€7,547 | -2.6% |
| Trade receivables | 40 | €17,368 | - | -€17,368 | |
| Other amounts receivable | 41 | €270,334 | €280,155 | +€9,821 | +3.6% |
| Cash at bank and in hand | 54/58 | €2,996 | €1,841 | -€1,155 | -38.5% |
| Deferred charges and accrued income | 490/1 | - | €11,692 | +€11,692 | |
| Total equity and liabilities | 10/49 | €387,433 | €378,801 | -€8,632 | -2.2% |
| Equity | 10/15 | €324,681 | €327,663 | +€2,982 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €306,081 | €309,063 | +€2,982 | +1.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €302,331 | €305,313 | +€2,982 | +1.0% |
| Amounts payable | 17/49 | €62,752 | €51,138 | -€11,614 | -18.5% |
| Amounts payable within one year | 42/48 | €62,752 | €51,138 | -€11,614 | -18.5% |
| Trade debts | 44 | €3,791 | €3,096 | -€696 | -18.3% |
| Suppliers | 440/4 | €3,791 | €3,096 | -€696 | -18.3% |
| Advances received on contracts in progress | 46 | €3,025 | - | -€3,025 | |
| Taxes, remuneration and social security | 45 | €23,686 | €15,692 | -€7,993 | -33.7% |
| Taxes | 450/3 | €23,686 | €15,692 | -€7,993 | -33.7% |
| Other amounts payable | 47/48 | €32,250 | €32,350 | +€100 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,068 | €11,722 | -€3,346 | -22.2% |
| Other operating charges | 640/8 | €909 | €1,032 | +€123 | +13.5% |
| Gross operating margin | 9900 | €41,899 | €10,672 | -€31,227 | -74.5% |
| Operating profit (loss) | 9901 | €25,922 | -€2,081 | -€28,003 | |
| Financial income | 75/76B | €10,301 | €10,523 | +€222 | +2.2% |
| Recurring financial income | 75 | €10,301 | €10,523 | +€222 | +2.2% |
| Financial charges | 65/66B | €637 | €1,922 | +€1,285 | +201.6% |
| Recurring financial charges | 65 | €637 | €1,922 | +€1,285 | +201.6% |
| Profit (loss) for the period before taxes | 9903 | €35,586 | €6,519 | -€29,066 | -81.7% |
| Income taxes | 67/77 | €12,201 | €3,538 | -€8,663 | -71.0% |
| Profit (loss) for the period | 9904 | €23,385 | €2,982 | -€20,403 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,385 | €2,982 | -€20,403 | -87.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.