JACK.PM: 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.PM
Largest movements
- Cash +€10,032
up €10,032 (+26.3%), from €38,160 to €48,191
mainly Net result for the year (+€21,106) and Other debts (+€2,805)
- Receivables within one year +€8,270
up €8,270 (+46.8%), from €17,688 to €25,958
of which Trade receivables: +€10,706
- Tangible fixed assets +€943
up €943 (+88.0%), from €1,072 to €2,016
of which Plant, machinery and equipment: +€943
- Reserves +€21,106
up €21,106 (+182.9%), from €11,539 to €32,646
- Tax, wage and social debts -€6,699
down €6,699 (-22.6%), from €29,598 to €22,898
of which Taxes: -€26,031
- Other debts +€2,805
up €2,805 (+86.4%), from €3,247 to €6,052
- Trade debts +€1,942
up €1,942 (+758.7%), from €256 to €2,198
- Other operating charges -€28,355
down €28,355 (-95.5%), from €29,682 to €1,327
- Purchases and services +€27,974
up €27,974 (+42.8%), from €65,344 to €93,318
- Turnover +€24,804
up €24,804 (+24.9%), from €99,547 to €124,351
- Taxes +€6,999
up €6,999 (+427.0%), from €1,639 to €8,638
- Gross operating margin -€2,164
down €2,164 (-6.3%), from €34,203 to €32,039
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 | €57,040 | €76,285 | +€19,245 | +33.7% |
| Fixed assets | 21/28 | €1,072 | €2,016 | +€943 | +88.0% |
| Tangible fixed assets | 22/27 | €1,072 | €2,016 | +€943 | +88.0% |
| Plant, machinery and equipment | 23 | €1,072 | €2,016 | +€943 | +88.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €55,968 | €74,270 | +€18,302 | +32.7% |
| Amounts receivable within one year | 40/41 | €17,688 | €25,958 | +€8,270 | +46.8% |
| Trade receivables | 40 | €14,530 | €25,236 | +€10,706 | +73.7% |
| Other amounts receivable | 41 | €3,158 | €722 | -€2,436 | -77.1% |
| Cash at bank and in hand | 54/58 | €38,160 | €48,191 | +€10,032 | +26.3% |
| Deferred charges and accrued income | 490/1 | €120 | €120 | = | 0.0% |
| Total equity and liabilities | 10/49 | €57,040 | €76,285 | +€19,245 | +33.7% |
| Equity | 10/15 | €23,939 | €45,046 | +€21,106 | +88.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,539 | €32,646 | +€21,106 | +182.9% |
| Distributable reserves | 133 | €11,539 | €32,646 | +€21,106 | +182.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,101 | €31,240 | -€1,861 | -5.6% |
| Amounts payable within one year | 42/48 | €33,101 | €31,148 | -€1,953 | -5.9% |
| Trade debts | 44 | €256 | €2,198 | +€1,942 | +758.7% |
| Suppliers | 440/4 | €256 | €2,198 | +€1,942 | +758.7% |
| Taxes, remuneration and social security | 45 | €29,598 | €22,898 | -€6,699 | -22.6% |
| Taxes | 450/3 | €29,598 | €3,567 | -€26,031 | -87.9% |
| Remuneration and social security | 454/9 | - | €19,331 | +€19,331 | |
| Other amounts payable | 47/48 | €3,247 | €6,052 | +€2,805 | +86.4% |
| Accrued charges and deferred income | 492/3 | - | €92 | +€92 | |
| Turnover | 70 | €99,547 | €124,351 | +€24,804 | +24.9% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €65,344 | €93,318 | +€27,974 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €491 | -€230 | -31.9% |
| Other operating charges | 640/8 | €29,682 | €1,327 | -€28,355 | -95.5% |
| Gross operating margin | 9900 | €34,203 | €32,039 | -€2,164 | -6.3% |
| Operating profit (loss) | 9901 | €3,800 | €30,221 | +€26,421 | +695.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €193 | €477 | +€284 | +146.9% |
| Recurring financial charges | 65 | €193 | €477 | +€284 | +146.9% |
| Profit (loss) for the period before taxes | 9903 | €3,607 | €29,744 | +€26,137 | +724.6% |
| Income taxes | 67/77 | €1,639 | €8,638 | +€6,999 | +427.0% |
| Profit (loss) for the period | 9904 | €1,968 | €21,106 | +€19,138 | +972.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,968 | €21,106 | +€19,138 | +972.4% |
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 11 October 2026 via checked.be.