JACK & PRAAT: 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 & PRAAT
Largest movements
- Cash +€14,762
up €14,762 (+142%), from €10,383 to €25,145
mainly Receivables within one year (+€14,584) and Depreciation (+€13,259)
- Receivables within one year -€14,584
down €14,584 (-26.9%), from €54,129 to €39,544
of which Other amounts receivable: -€7,607
- Tangible fixed assets +€2,697
up €2,697 (+4.2%), from €64,403 to €67,099
of which Plant, machinery and equipment: +€3,814
- Trade debts -€7,235
down €7,235 (-55.5%), from €13,048 to €5,813
- Reserves +€5,870
up €5,870 (+8.0%), from €73,201 to €79,071
of which Distributable reserves: +€5,870
- Debts after one year -€4,461
down €4,461 (-17.1%), from €26,020 to €21,560
- Tax, wage and social debts +€3,894
up €3,894 (+29.9%), from €13,002 to €16,896
- Other debts +€3,221
new in 2024: €3,221
- Other operating charges -€8,625
down €8,625 (-90.1%), from €9,573 to €948
- Gross operating margin +€5,373
up €5,373 (+28.8%), from €18,628 to €24,001
- Depreciation +€4,816
up €4,816 (+57.1%), from €8,442 to €13,259
- Taxes +€1,812
up €1,812 (+204%), from €889 to €2,701
- Financial charges +€996
up €996 (+439%), from €227 to €1,223
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 | €135,932 | €137,964 | +€2,032 | +1.5% |
| Fixed assets | 21/28 | €64,403 | €67,099 | +€2,697 | +4.2% |
| Tangible fixed assets | 22/27 | €64,403 | €67,099 | +€2,697 | +4.2% |
| Plant, machinery and equipment | 23 | €57,859 | €61,673 | +€3,814 | +6.6% |
| Furniture and vehicles | 24 | €6,544 | €5,426 | -€1,118 | -17.1% |
| Current assets | 29/58 | €71,530 | €70,865 | -€665 | -0.9% |
| Amounts receivable within one year | 40/41 | €54,129 | €39,544 | -€14,584 | -26.9% |
| Trade receivables | 40 | €45,421 | €38,444 | -€6,977 | -15.4% |
| Other amounts receivable | 41 | €8,707 | €1,100 | -€7,607 | -87.4% |
| Cash at bank and in hand | 54/58 | €10,383 | €25,145 | +€14,762 | +142% |
| Deferred charges and accrued income | 490/1 | €7,018 | €6,176 | -€842 | -12.0% |
| Total equity and liabilities | 10/49 | €135,932 | €137,964 | +€2,032 | +1.5% |
| Equity | 10/15 | €79,401 | €85,271 | +€5,870 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,201 | €79,071 | +€5,870 | +8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,341 | €77,211 | +€5,870 | +8.2% |
| Amounts payable | 17/49 | €56,531 | €52,693 | -€3,838 | -6.8% |
| Amounts payable after more than one year | 17 | €26,020 | €21,560 | -€4,461 | -17.1% |
| Financial debts | 170/4 | €26,020 | €21,560 | -€4,461 | -17.1% |
| Amounts payable within one year | 42/48 | €30,511 | €31,133 | +€623 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €4,461 | €5,204 | +€743 | +16.7% |
| Trade debts | 44 | €13,048 | €5,813 | -€7,235 | -55.5% |
| Suppliers | 440/4 | €13,048 | €5,813 | -€7,235 | -55.5% |
| Taxes, remuneration and social security | 45 | €13,002 | €16,896 | +€3,894 | +29.9% |
| Taxes | 450/3 | €13,002 | €16,896 | +€3,894 | +29.9% |
| Other amounts payable | 47/48 | - | €3,221 | +€3,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,442 | €13,259 | +€4,816 | +57.1% |
| Other operating charges | 640/8 | €9,573 | €948 | -€8,625 | -90.1% |
| Gross operating margin | 9900 | €18,628 | €24,001 | +€5,373 | +28.8% |
| Operating profit (loss) | 9901 | €613 | €9,794 | +€9,182 | +1,498% |
| Financial income | 75/76B | €948 | - | -€948 | |
| Recurring financial income | 75 | €948 | - | -€948 | |
| Financial charges | 65/66B | €227 | €1,223 | +€996 | +439% |
| Recurring financial charges | 65 | €227 | €1,223 | +€996 | +439% |
| Profit (loss) for the period before taxes | 9903 | €1,334 | €8,571 | +€7,237 | +543% |
| Income taxes | 67/77 | €889 | €2,701 | +€1,812 | +204% |
| Profit (loss) for the period | 9904 | €445 | €5,870 | +€5,425 | +1,219% |
| Profit (loss) for the period to be appropriated | 9905 | €445 | €5,870 | +€5,425 | +1,219% |
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 18 October 2026 via checked.be.