JACK ONLINE: 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 ONLINE
Largest movements
- Cash -€2,184
down €2,184 (-45.2%), from €4,829 to €2,645
mainly Net result for the year (-€2,969) and Receivables within one year (-€702)
- Receivables within one year +€702
up €702 (+129.8%), from €541 to €1,243
of which Trade receivables: +€887
- Deferred charges and accrued income +€252
new in 2025: €252
- Profit (loss) carried forward -€2,969
down €2,969 (-71.4%), from -€4,157 to -€7,126
- Trade debts +€1,487
up €1,487 (+5507.4%), from €27 to €1,514
- Accrued charges and deferred income +€252
new in 2025: €252
- Gross operating margin -€2,605
down €2,605, from €1,022 to -€1,583
- Write-downs +€612
new in 2025: €612
- Other operating charges -€285
down €285 (-31.1%), from €915 to €630
- Depreciation -€101
no longer reported in 2025 (was €101)
- Financial charges -€93
down €93 (-39.2%), from €237 to €144
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 | €5,370 | €4,140 | -€1,230 | -22.9% |
| Current assets | 29/58 | €5,370 | €4,140 | -€1,230 | -22.9% |
| Amounts receivable within one year | 40/41 | €541 | €1,243 | +€702 | +129.8% |
| Trade receivables | 40 | €216 | €1,103 | +€887 | +410.6% |
| Other amounts receivable | 41 | €325 | €140 | -€185 | -56.9% |
| Cash at bank and in hand | 54/58 | €4,829 | €2,645 | -€2,184 | -45.2% |
| Deferred charges and accrued income | 490/1 | - | €252 | +€252 | |
| Total equity and liabilities | 10/49 | €5,370 | €4,140 | -€1,230 | -22.9% |
| Equity | 10/15 | €843 | -€2,126 | -€2,969 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,157 | -€7,126 | -€2,969 | -71.4% |
| Amounts payable | 17/49 | €4,527 | €6,266 | +€1,739 | +38.4% |
| Amounts payable within one year | 42/48 | €4,527 | €6,014 | +€1,487 | +32.8% |
| Trade debts | 44 | €27 | €1,514 | +€1,487 | +5507.4% |
| Suppliers | 440/4 | €27 | €1,514 | +€1,487 | +5507.4% |
| Other amounts payable | 47/48 | €4,500 | €4,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €252 | +€252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | - | -€101 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €612 | +€612 | |
| Other operating charges | 640/8 | €915 | €630 | -€285 | -31.1% |
| Non-recurring operating charges | 66A | €49 | - | -€49 | |
| Gross operating margin | 9900 | €1,022 | -€1,583 | -€2,605 | |
| Operating profit (loss) | 9901 | -€43 | -€2,825 | -€2,782 | -6469.8% |
| Financial charges | 65/66B | €237 | €144 | -€93 | -39.2% |
| Recurring financial charges | 65 | €237 | €144 | -€93 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | -€280 | -€2,969 | -€2,689 | -960.4% |
| Profit (loss) for the period | 9904 | -€280 | -€2,969 | -€2,689 | -960.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€280 | -€2,969 | -€2,689 | -960.4% |
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 9 October 2026 via checked.be.