JACKERS EINDAFWERKING: 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.
JACKERS EINDAFWERKING
Largest movements
- Tangible fixed assets -€47,765
down €47,765 (-49.0%), from €97,467 to €49,703
of which Furniture and vehicles: -€46,320
- Stocks and contracts +€40,181
up €40,181 (+201%), from €20,000 to €60,181
- Deferred charges and accrued income +€10,906
up €10,906 (+199%), from €5,481 to €16,387
- Receivables within one year -€4,233
down €4,233 (-6.0%), from €71,149 to €66,915
of which Trade receivables: -€33,952
- Debts after one year -€17,843
down €17,843 (-50.0%), from €35,706 to €17,863
- Tax, wage and social debts +€14,573
up €14,573 (+86.7%), from €16,817 to €31,390
of which Remuneration and social security: +€14,627
- Short-term financial debts +€11,259
up €11,259 (+26.9%), from €41,904 to €53,163
of which Other loans: +€50,000
- Trade debts -€5,944
down €5,944 (-9.7%), from €61,479 to €55,535
- Current portion of long-term debt -€3,018
down €3,018 (-14.5%), from €20,862 to €17,843
- Gross operating margin +€89,345
up €89,345 (+61.3%), from €145,643 to €234,988
- Financial charges +€31,631
up €31,631 (+182%), from €17,423 to €49,054
- Staff costs +€13,645
up €13,645 (+11.7%), from €116,560 to €130,204
- Depreciation -€3,862
down €3,862 (-16.8%), from €23,013 to €19,152
- Taxes +€3,602
up €3,602 (+1,060%), from €340 to €3,942
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.
Derived cash bridge
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 | €195,397 | €194,486 | -€911 | -0.5% |
| Fixed assets | 21/28 | €98,767 | €51,003 | -€47,765 | -48.4% |
| Tangible fixed assets | 22/27 | €97,467 | €49,703 | -€47,765 | -49.0% |
| Land and buildings | 22 | €2,445 | €1,745 | -€700 | -28.6% |
| Plant, machinery and equipment | 23 | €2,105 | €1,361 | -€745 | -35.4% |
| Furniture and vehicles | 24 | €92,917 | €46,597 | -€46,320 | -49.9% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €96,629 | €143,483 | +€46,854 | +48.5% |
| Stocks and contracts in progress | 3 | €20,000 | €60,181 | +€40,181 | +201% |
| Contracts in progress | 37 | €20,000 | €60,181 | +€40,181 | +201% |
| Amounts receivable within one year | 40/41 | €71,149 | €66,915 | -€4,233 | -6.0% |
| Trade receivables | 40 | €58,332 | €24,381 | -€33,952 | -58.2% |
| Other amounts receivable | 41 | €12,817 | €42,535 | +€29,718 | +232% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €5,481 | €16,387 | +€10,906 | +199% |
| Total equity and liabilities | 10/49 | €195,397 | €194,486 | -€911 | -0.5% |
| Equity | 10/15 | €18,629 | €18,692 | +€63 | +0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,875 | €16,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,149 | €1,149 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,149 | €1,149 | = | 0.0% |
| Distributable reserves | 133 | €15,726 | €15,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,838 | -€16,775 | +€63 | +0.4% |
| Amounts payable | 17/49 | €176,768 | €175,794 | -€974 | -0.6% |
| Amounts payable after more than one year | 17 | €35,706 | €17,863 | -€17,843 | -50.0% |
| Financial debts | 170/4 | €35,706 | €17,863 | -€17,843 | -50.0% |
| Amounts payable within one year | 42/48 | €141,062 | €157,931 | +€16,869 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €20,862 | €17,843 | -€3,018 | -14.5% |
| Financial debts | 43 | €41,904 | €53,163 | +€11,259 | +26.9% |
| Credit institutions | 430/8 | €41,904 | €3,163 | -€38,741 | -92.5% |
| Other loans | 439 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €61,479 | €55,535 | -€5,944 | -9.7% |
| Suppliers | 440/4 | €61,479 | €55,535 | -€5,944 | -9.7% |
| Taxes, remuneration and social security | 45 | €16,817 | €31,390 | +€14,573 | +86.7% |
| Taxes | 450/3 | €7,728 | €7,673 | -€54 | -0.7% |
| Remuneration and social security | 454/9 | €9,090 | €23,716 | +€14,627 | +161% |
| Non-recurring operating income | 76A | €661 | €10,878 | +€10,217 | +1,545% |
| Remuneration, social security and pensions | 62 | €116,560 | €130,204 | +€13,645 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,013 | €19,152 | -€3,862 | -16.8% |
| Other operating charges | 640/8 | €4,108 | €3,585 | -€524 | -12.7% |
| Non-recurring operating charges | 66A | - | €30,415 | +€30,415 | |
| Gross operating margin | 9900 | €145,643 | €234,988 | +€89,345 | +61.3% |
| Operating profit (loss) | 9901 | €1,961 | €51,632 | +€49,671 | +2,532% |
| Financial income | 75/76B | €362 | €1,426 | +€1,064 | +294% |
| Recurring financial income | 75 | €362 | €1,426 | +€1,064 | +294% |
| Financial charges | 65/66B | €17,423 | €49,054 | +€31,631 | +182% |
| Recurring financial charges | 65 | €17,423 | €49,054 | +€31,631 | +182% |
| Profit (loss) for the period before taxes | 9903 | -€15,100 | €4,005 | +€19,104 | |
| Income taxes | 67/77 | €340 | €3,942 | +€3,602 | +1,060% |
| Profit (loss) for the period | 9904 | -€15,439 | €63 | +€15,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,439 | €63 | +€15,502 |
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 13 October 2026 via checked.be.