JACKIE: 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.
JACKIE
Largest movements
- Receivables within one year -€19,556
down €19,556 (-74.6%), from €26,222 to €6,666
of which Other amounts receivable: -€17,077
- Tangible fixed assets +€14,602
up €14,602 (+46.3%), from €31,521 to €46,123
of which Other tangible fixed assets: +€14,386
- Cash +€8,254
up €8,254 (+27.3%), from €30,228 to €38,482
mainly Receivables within one year (+€19,556) and Net result for the year (+€13,235)
- Reserves +€13,235
up €13,235 (+61.8%), from €21,401 to €34,637
- Trade debts -€7,287
down €7,287 (-24.9%), from €29,216 to €21,929
- Tax, wage and social debts -€3,049
down €3,049 (-10.1%), from €30,333 to €27,284
of which Taxes: -€8,132
- Other debts -€1,924
down €1,924 (-45.0%), from €4,279 to €2,354
- Gross operating margin +€84,188
up €84,188 (+55.1%), from €152,825 to €237,012
- Staff costs +€60,755
up €60,755 (+53.0%), from €114,536 to €175,291
- Depreciation +€4,746
up €4,746 (+87.7%), from €5,414 to €10,159
- Other operating charges +€3,559
up €3,559 (+124.5%), from €2,858 to €6,417
- Financial charges +€3,261
up €3,261 (+251.1%), from €1,298 to €4,559
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 | €95,279 | €97,050 | +€1,772 | +1.9% |
| Fixed assets | 21/28 | €31,521 | €46,123 | +€14,602 | +46.3% |
| Tangible fixed assets | 22/27 | €31,521 | €46,123 | +€14,602 | +46.3% |
| Plant, machinery and equipment | 23 | €21,885 | €24,536 | +€2,652 | +12.1% |
| Furniture and vehicles | 24 | €6,136 | €3,701 | -€2,435 | -39.7% |
| Other tangible fixed assets | 26 | €3,500 | €17,886 | +€14,386 | +411.1% |
| Current assets | 29/58 | €63,758 | €50,927 | -€12,831 | -20.1% |
| Stocks and contracts in progress | 3 | €1,797 | €990 | -€808 | -44.9% |
| Stocks | 30/36 | €1,797 | €990 | -€808 | -44.9% |
| Amounts receivable within one year | 40/41 | €26,222 | €6,666 | -€19,556 | -74.6% |
| Trade receivables | 40 | €4,610 | €2,130 | -€2,479 | -53.8% |
| Other amounts receivable | 41 | €21,613 | €4,536 | -€17,077 | -79.0% |
| Cash at bank and in hand | 54/58 | €30,228 | €38,482 | +€8,254 | +27.3% |
| Deferred charges and accrued income | 490/1 | €5,510 | €4,790 | -€721 | -13.1% |
| Total equity and liabilities | 10/49 | €95,279 | €97,050 | +€1,772 | +1.9% |
| Equity | 10/15 | €31,401 | €44,637 | +€13,235 | +42.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €21,401 | €34,637 | +€13,235 | +61.8% |
| Distributable reserves | 133 | €21,401 | €34,637 | +€13,235 | +61.8% |
| Amounts payable | 17/49 | €63,877 | €52,414 | -€11,464 | -17.9% |
| Amounts payable within one year | 42/48 | €63,877 | €52,414 | -€11,464 | -17.9% |
| Financial debts | 43 | - | €847 | +€847 | |
| Credit institutions | 430/8 | - | €847 | +€847 | |
| Trade debts | 44 | €29,216 | €21,929 | -€7,287 | -24.9% |
| Suppliers | 440/4 | €29,216 | €21,929 | -€7,287 | -24.9% |
| Advances received on contracts in progress | 46 | €50 | - | -€50 | |
| Taxes, remuneration and social security | 45 | €30,333 | €27,284 | -€3,049 | -10.1% |
| Taxes | 450/3 | €18,155 | €10,023 | -€8,132 | -44.8% |
| Remuneration and social security | 454/9 | €12,177 | €17,261 | +€5,084 | +41.7% |
| Other amounts payable | 47/48 | €4,279 | €2,354 | -€1,924 | -45.0% |
| Remuneration, social security and pensions | 62 | €114,536 | €175,291 | +€60,755 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,414 | €10,159 | +€4,746 | +87.7% |
| Other operating charges | 640/8 | €2,858 | €6,417 | +€3,559 | +124.5% |
| Non-recurring operating charges | 66A | - | €22,842 | +€22,842 | |
| Gross operating margin | 9900 | €152,825 | €237,012 | +€84,188 | +55.1% |
| Operating profit (loss) | 9901 | €30,017 | €22,303 | -€7,714 | -25.7% |
| Financial income | 75/76B | €147 | €1,050 | +€903 | +614.5% |
| Recurring financial income | 75 | €147 | €1,050 | +€903 | +614.5% |
| Financial charges | 65/66B | €1,298 | €4,559 | +€3,261 | +251.1% |
| Recurring financial charges | 65 | €1,298 | €4,559 | +€3,261 | +251.1% |
| Profit (loss) for the period before taxes | 9903 | €28,865 | €18,794 | -€10,072 | -34.9% |
| Income taxes | 67/77 | €7,464 | €5,558 | -€1,906 | -25.5% |
| Profit (loss) for the period | 9904 | €21,401 | €13,235 | -€8,166 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,401 | €13,235 | -€8,166 | -38.2% |
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 12 October 2026 via checked.be.