JACK & OY: 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 & OY
Largest movements
- Tangible fixed assets +€58,336
up €58,336 (+7.2%), from €812,804 to €871,140
of which Furniture and vehicles: +€52,294
- Receivables within one year -€56,232
down €56,232 (-85.2%), from €66,027 to €9,795
of which Trade receivables: -€55,541
- Cash -€22,490
down €22,490 (-36.7%), from €61,357 to €38,867
mainly Investment in fixed assets (net) (-€90,337) and Trade debts (-€30,065)
- Trade debts -€30,065
down €30,065 (-30.4%), from €98,806 to €68,741
- Other debts -€24,077
down €24,077 (-11.3%), from €213,150 to €189,073
- Reserves +€15,464
new in 2025: €15,464
- Profit (loss) carried forward +€14,684
no longer reported in 2025 (was -€14,684)
- Gross operating margin +€59,763
up €59,763 (+477.7%), from €12,509 to €72,272
- Depreciation +€6,662
up €6,662 (+26.3%), from €25,339 to €32,001
- Other operating charges +€6,111
up €6,111 (+324.6%), from €1,883 to €7,993
- Taxes +€3,936
new in 2025: €3,936
- Financial income +€2,172
up €2,172 (+2609.0%), from €83 to €2,255
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 | €940,188 | €921,412 | -€18,776 | -2.0% |
| Fixed assets | 21/28 | €812,804 | €871,140 | +€58,336 | +7.2% |
| Tangible fixed assets | 22/27 | €812,804 | €871,140 | +€58,336 | +7.2% |
| Land and buildings | 22 | €805,823 | €811,346 | +€5,523 | +0.7% |
| Plant, machinery and equipment | 23 | - | €519 | +€519 | |
| Furniture and vehicles | 24 | €6,980 | €59,274 | +€52,294 | +749.2% |
| Current assets | 29/58 | €127,385 | €50,273 | -€77,112 | -60.5% |
| Amounts receivable within one year | 40/41 | €66,027 | €9,795 | -€56,232 | -85.2% |
| Trade receivables | 40 | €65,277 | €9,736 | -€55,541 | -85.1% |
| Other amounts receivable | 41 | €750 | €59 | -€691 | -92.1% |
| Cash at bank and in hand | 54/58 | €61,357 | €38,867 | -€22,490 | -36.7% |
| Deferred charges and accrued income | 490/1 | - | €1,610 | +€1,610 | |
| Total equity and liabilities | 10/49 | €940,188 | €921,412 | -€18,776 | -2.0% |
| Equity | 10/15 | -€12,684 | €17,464 | +€30,147 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €15,464 | +€15,464 | |
| Distributable reserves | 133 | - | €15,464 | +€15,464 | |
| Profit (loss) carried forward | 14 | -€14,684 | - | +€14,684 | |
| Amounts payable | 17/49 | €952,872 | €903,949 | -€48,923 | -5.1% |
| Amounts payable after more than one year | 17 | €631,000 | €631,000 | = | 0.0% |
| Other amounts payable | 178/9 | €631,000 | €631,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €321,872 | €272,949 | -€48,923 | -15.2% |
| Trade debts | 44 | €98,806 | €68,741 | -€30,065 | -30.4% |
| Suppliers | 440/4 | €98,806 | €68,741 | -€30,065 | -30.4% |
| Taxes, remuneration and social security | 45 | €9,917 | €15,135 | +€5,218 | +52.6% |
| Taxes | 450/3 | €9,917 | €15,135 | +€5,218 | +52.6% |
| Other amounts payable | 47/48 | €213,150 | €189,073 | -€24,077 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,339 | €32,001 | +€6,662 | +26.3% |
| Other operating charges | 640/8 | €1,883 | €7,993 | +€6,111 | +324.6% |
| Gross operating margin | 9900 | €12,509 | €72,272 | +€59,763 | +477.7% |
| Operating profit (loss) | 9901 | -€14,712 | €32,279 | +€46,991 | |
| Financial income | 75/76B | €83 | €2,255 | +€2,172 | +2609.0% |
| Recurring financial income | 75 | €83 | €2,255 | +€2,172 | +2609.0% |
| Financial charges | 65/66B | €55 | €451 | +€396 | +720.4% |
| Recurring financial charges | 65 | €55 | €451 | +€396 | +720.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,684 | €34,084 | +€48,767 | |
| Income taxes | 67/77 | - | €3,936 | +€3,936 | |
| Profit (loss) for the period | 9904 | -€14,684 | €30,147 | +€44,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,684 | €30,147 | +€44,831 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.