JACKIE OR: 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 OR
Largest movements
- Receivables within one year +€22,836
up €22,836, from €0 to €22,836
of which Other amounts receivable: +€16,327
- Stocks and contracts -€11,000
down €11,000 (-10.0%), from €110,169 to €99,169
- Cash +€5,901
up €5,901 (+1,295%), from €456 to €6,356
mainly Contributions, distributions and other (+€19,200) and Trade debts (+€17,957)
- Other debts -€27,687
no longer reported in 2025 (was €27,687)
- Trade debts +€17,957
up €17,957 (+128%), from €14,057 to €32,014
- Profit (loss) carried forward +€13,895
up €13,895 (+7.9%), from -€175,409 to -€161,515
- Advances received +€13,656
new in 2025: €13,656
- Gross operating margin -€14,207
down €14,207, from €9,121 to -€5,086
- Other operating charges -€1,553
down €1,553 (-89.9%), from €1,727 to €174
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 | €111,350 | €128,725 | +€17,375 | +15.6% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €110,987 | €128,362 | +€17,375 | +15.7% |
| Stocks and contracts in progress | 3 | €110,169 | €99,169 | -€11,000 | -10.0% |
| Stocks | 30/36 | €110,169 | €99,169 | -€11,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €0 | €22,836 | +€22,836 | |
| Trade receivables | 40 | €0 | €6,509 | +€6,509 | |
| Other amounts receivable | 41 | - | €16,327 | +€16,327 | |
| Cash at bank and in hand | 54/58 | €456 | €6,356 | +€5,901 | +1,295% |
| Deferred charges and accrued income | 490/1 | €362 | - | -€362 | |
| Total equity and liabilities | 10/49 | €111,350 | €128,725 | +€17,375 | +15.6% |
| Equity | 10/15 | -€156,809 | -€142,915 | +€13,895 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,409 | -€161,515 | +€13,895 | +7.9% |
| Amounts payable | 17/49 | €268,159 | €271,639 | +€3,480 | +1.3% |
| Amounts payable after more than one year | 17 | €225,970 | €225,970 | = | 0.0% |
| Financial debts | 170/4 | €225,970 | €225,970 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,190 | €45,670 | +€3,480 | +8.2% |
| Trade debts | 44 | €14,057 | €32,014 | +€17,957 | +128% |
| Suppliers | 440/4 | €14,057 | €32,014 | +€17,957 | +128% |
| Advances received on contracts in progress | 46 | - | €13,656 | +€13,656 | |
| Taxes, remuneration and social security | 45 | €445 | - | -€445 | |
| Taxes | 450/3 | €445 | - | -€445 | |
| Other amounts payable | 47/48 | €27,687 | - | -€27,687 | |
| Other operating charges | 640/8 | €1,727 | €174 | -€1,553 | -89.9% |
| Gross operating margin | 9900 | €9,121 | -€5,086 | -€14,207 | |
| Operating profit (loss) | 9901 | €7,394 | -€5,260 | -€12,653 | |
| Financial charges | 65/66B | €30 | €46 | +€16 | +53.8% |
| Recurring financial charges | 65 | €30 | €46 | +€16 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €7,364 | -€5,305 | -€12,669 | |
| Profit (loss) for the period | 9904 | €7,364 | -€5,305 | -€12,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,364 | -€5,305 | -€12,669 |
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.