JACKAERT: 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.
JACKAERT
Largest movements
- Receivables within one year -€36,830
down €36,830 (-26.1%), from €141,105 to €104,275
of which Other amounts receivable: -€49,470
- Profit (loss) carried forward -€30,346
down €30,346 (-23.8%), from €127,424 to €97,078
- Tax, wage and social debts -€4,037
down €4,037 (-17.7%), from €22,872 to €18,835
- Debts after one year -€3,200
down €3,200 (-5.6%), from €56,728 to €53,528
- Financial charges -€6,676
down €6,676 (-71.2%), from €9,377 to €2,700
- Taxes +€4,544
up €4,544 (+995.9%), from €456 to €5,000
- Gross operating margin +€3,794
up €3,794 (+18.2%), from -€20,796 to -€17,002
- Depreciation +€726
up €726 (+46.7%), from €1,555 to €2,281
- Other operating charges -€443
down €443 (-11.6%), from €3,806 to €3,363
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 | €246,967 | €209,321 | -€37,647 | -15.2% |
| Fixed assets | 21/28 | €94,834 | €93,061 | -€1,773 | -1.9% |
| Tangible fixed assets | 22/27 | €94,834 | €93,061 | -€1,773 | -1.9% |
| Land and buildings | 22 | €80,025 | €80,025 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,900 | €3,827 | -€72 | -1.9% |
| Furniture and vehicles | 24 | €5,168 | €4,167 | -€1,002 | -19.4% |
| Other tangible fixed assets | 26 | €5,742 | €5,042 | -€699 | -12.2% |
| Current assets | 29/58 | €152,133 | €116,260 | -€35,873 | -23.6% |
| Amounts receivable within one year | 40/41 | €141,105 | €104,275 | -€36,830 | -26.1% |
| Trade receivables | 40 | €18,150 | €30,790 | +€12,640 | +69.6% |
| Other amounts receivable | 41 | €122,955 | €73,485 | -€49,470 | -40.2% |
| Cash at bank and in hand | 54/58 | €11,025 | €11,985 | +€960 | +8.7% |
| Deferred charges and accrued income | 490/1 | €3 | - | -€3 | |
| Total equity and liabilities | 10/49 | €246,967 | €209,321 | -€37,647 | -15.2% |
| Equity | 10/15 | €156,884 | €126,538 | -€30,346 | -19.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €16,960 | €16,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,100 | €15,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,424 | €97,078 | -€30,346 | -23.8% |
| Amounts payable | 17/49 | €90,084 | €82,783 | -€7,301 | -8.1% |
| Amounts payable after more than one year | 17 | €56,728 | €53,528 | -€3,200 | -5.6% |
| Financial debts | 170/4 | €56,728 | €53,528 | -€3,200 | -5.6% |
| Amounts payable within one year | 42/48 | €33,355 | €29,255 | -€4,101 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €6,660 | €6,825 | +€165 | +2.5% |
| Trade debts | 44 | €3,824 | €3,595 | -€229 | -6.0% |
| Suppliers | 440/4 | €3,824 | €3,595 | -€229 | -6.0% |
| Taxes, remuneration and social security | 45 | €22,872 | €18,835 | -€4,037 | -17.7% |
| Taxes | 450/3 | €22,872 | €18,835 | -€4,037 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,555 | €2,281 | +€726 | +46.7% |
| Other operating charges | 640/8 | €3,806 | €3,363 | -€443 | -11.6% |
| Gross operating margin | 9900 | -€20,796 | -€17,002 | +€3,794 | +18.2% |
| Operating profit (loss) | 9901 | -€26,156 | -€22,646 | +€3,510 | +13.4% |
| Financial income | 75/76B | €45 | €1 | -€45 | -98.8% |
| Recurring financial income | 75 | €45 | €1 | -€45 | -98.8% |
| Financial charges | 65/66B | €9,377 | €2,700 | -€6,676 | -71.2% |
| Recurring financial charges | 65 | €9,377 | €2,700 | -€6,676 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,488 | -€25,346 | +€10,142 | +28.6% |
| Income taxes | 67/77 | €456 | €5,000 | +€4,544 | +995.9% |
| Profit (loss) for the period | 9904 | -€35,944 | -€30,346 | +€5,599 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,944 | -€30,346 | +€5,599 | +15.6% |
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 1 October 2026 via checked.be.