JACKANOVA: 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.
JACKANOVA
Largest movements
- Receivables within one year -€30,407
down €30,407 (-73.0%), from €41,649 to €11,242
of which Trade receivables: -€20,333
- Cash +€4,392
up €4,392 (+1492.8%), from €294 to €4,686
mainly Receivables within one year (+€30,407) and Net result for the year (+€11,578)
- Tangible fixed assets -€2,523
down €2,523 (-65.3%), from €3,864 to €1,341
of which Furniture and vehicles: -€1,710
- Trade debts -€43,789
down €43,789 (-93.6%), from €46,777 to €2,988
- Profit (loss) carried forward +€11,578
up €11,578 (+38.7%), from -€29,930 to -€18,352
- Tax, wage and social debts +€3,835
up €3,835 (+48.2%), from €7,949 to €11,784
of which Taxes: +€3,835
- Gross operating margin +€22,337
up €22,337, from -€4,678 to €17,659
- Taxes +€2,265
up €2,265 (+1623.6%), from €140 to €2,405
- Depreciation -€662
down €662 (-20.8%), from €3,185 to €2,523
- Other operating charges +€368
up €368 (+60.4%), from €610 to €979
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 | €46,298 | €17,915 | -€28,383 | -61.3% |
| Fixed assets | 21/28 | €4,355 | €1,832 | -€2,523 | -57.9% |
| Tangible fixed assets | 22/27 | €3,864 | €1,341 | -€2,523 | -65.3% |
| Furniture and vehicles | 24 | €3,050 | €1,341 | -€1,710 | -56.1% |
| Other tangible fixed assets | 26 | €813 | €0 | -€813 | -100.0% |
| Financial fixed assets | 28 | €491 | €491 | = | 0.0% |
| Current assets | 29/58 | €41,943 | €16,083 | -€25,860 | -61.7% |
| Amounts receivable within one year | 40/41 | €41,649 | €11,242 | -€30,407 | -73.0% |
| Trade receivables | 40 | €26,057 | €5,724 | -€20,333 | -78.0% |
| Other amounts receivable | 41 | €15,591 | €5,518 | -€10,073 | -64.6% |
| Cash at bank and in hand | 54/58 | €294 | €4,686 | +€4,392 | +1492.8% |
| Deferred charges and accrued income | 490/1 | €0 | €155 | +€155 | |
| Total equity and liabilities | 10/49 | €46,298 | €17,915 | -€28,383 | -61.3% |
| Equity | 10/15 | -€11,427 | €150 | +€11,578 | |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €1,303 | €1,303 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,303 | €1,303 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,303 | €1,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,930 | -€18,352 | +€11,578 | +38.7% |
| Amounts payable | 17/49 | €57,725 | €17,765 | -€39,961 | -69.2% |
| Amounts payable within one year | 42/48 | €57,725 | €17,765 | -€39,961 | -69.2% |
| Financial debts | 43 | €2,999 | €2,993 | -€6 | -0.2% |
| Credit institutions | 430/8 | €2,999 | €2,993 | -€6 | -0.2% |
| Trade debts | 44 | €46,777 | €2,988 | -€43,789 | -93.6% |
| Suppliers | 440/4 | €46,777 | €2,988 | -€43,789 | -93.6% |
| Taxes, remuneration and social security | 45 | €7,949 | €11,784 | +€3,835 | +48.2% |
| Taxes | 450/3 | €7,949 | €11,784 | +€3,835 | +48.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25 | €0 | -€25 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,185 | €2,523 | -€662 | -20.8% |
| Other operating charges | 640/8 | €610 | €979 | +€368 | +60.4% |
| Gross operating margin | 9900 | -€4,678 | €17,659 | +€22,337 | |
| Operating profit (loss) | 9901 | -€8,498 | €14,158 | +€22,656 | |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €311 | €176 | -€135 | -43.5% |
| Recurring financial charges | 65 | €311 | €176 | -€135 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,793 | €13,982 | +€22,775 | |
| Income taxes | 67/77 | €140 | €2,405 | +€2,265 | +1623.6% |
| Profit (loss) for the period | 9904 | -€8,932 | €11,578 | +€20,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,932 | €11,578 | +€20,510 |
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 8 October 2026 via checked.be.