JACKIJO: 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.
JACKIJO
Largest movements
- Cash +€6,404
up €6,404 (+71.0%), from €9,023 to €15,427
mainly Depreciation (+€7,277) and Tax, wage and social debts (+€3,926)
- Tangible fixed assets -€6,159
down €6,159 (-21.8%), from €28,227 to €22,068
- Receivables within one year +€589
up €589 (+9.0%), from €6,579 to €7,168
of which Trade receivables: +€1,525
- Reserves +€11,975
new in 2025: €11,975
- Profit (loss) carried forward -€9,993
down €9,993 (-100.0%), from €9,993 to €0
- Debts after one year -€6,695
down €6,695 (-32.0%), from €20,917 to €14,222
- Tax, wage and social debts +€3,926
up €3,926 (+75.3%), from €5,217 to €9,142
of which Taxes: +€2,274
- Current portion of long-term debt +€688
up €688 (+14.6%), from €4,702 to €5,389
- Gross operating margin -€8,436
down €8,436 (-41.2%), from €20,453 to €12,017
- Taxes -€1,633
down €1,633 (-56.8%), from €2,875 to €1,242
- Other operating charges +€1,019
up €1,019 (+247.8%), from €411 to €1,430
- Depreciation +€221
up €221 (+3.1%), from €7,057 to €7,277
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 | €43,829 | €44,663 | +€834 | +1.9% |
| Fixed assets | 21/28 | €28,227 | €22,068 | -€6,159 | -21.8% |
| Tangible fixed assets | 22/27 | €28,227 | €22,068 | -€6,159 | -21.8% |
| Furniture and vehicles | 24 | €28,227 | €22,068 | -€6,159 | -21.8% |
| Current assets | 29/58 | €15,602 | €22,595 | +€6,993 | +44.8% |
| Amounts receivable within one year | 40/41 | €6,579 | €7,168 | +€589 | +9.0% |
| Trade receivables | 40 | €5,643 | €7,168 | +€1,525 | +27.0% |
| Other amounts receivable | 41 | €936 | €0 | -€936 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,023 | €15,427 | +€6,404 | +71.0% |
| Total equity and liabilities | 10/49 | €43,829 | €44,663 | +€834 | +1.9% |
| Equity | 10/15 | €12,993 | €14,975 | +€1,982 | +15.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €11,975 | +€11,975 | |
| Distributable reserves | 133 | - | €11,975 | +€11,975 | |
| Profit (loss) carried forward | 14 | €9,993 | €0 | -€9,993 | -100.0% |
| Amounts payable | 17/49 | €30,835 | €29,688 | -€1,147 | -3.7% |
| Amounts payable after more than one year | 17 | €20,917 | €14,222 | -€6,695 | -32.0% |
| Financial debts | 170/4 | €20,917 | €14,222 | -€6,695 | -32.0% |
| Amounts payable within one year | 42/48 | €9,918 | €15,466 | +€5,548 | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €4,702 | €5,389 | +€688 | +14.6% |
| Trade debts | 44 | - | €676 | +€676 | |
| Suppliers | 440/4 | - | €676 | +€676 | |
| Taxes, remuneration and social security | 45 | €5,217 | €9,142 | +€3,926 | +75.3% |
| Taxes | 450/3 | €5,217 | €7,490 | +€2,274 | +43.6% |
| Remuneration and social security | 454/9 | - | €1,652 | +€1,652 | |
| Other amounts payable | 47/48 | - | €259 | +€259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,057 | €7,277 | +€221 | +3.1% |
| Other operating charges | 640/8 | €411 | €1,430 | +€1,019 | +247.8% |
| Gross operating margin | 9900 | €20,453 | €12,017 | -€8,436 | -41.2% |
| Operating profit (loss) | 9901 | €12,985 | €3,310 | -€9,675 | -74.5% |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €172 | €86 | -€85 | -49.7% |
| Recurring financial charges | 65 | €172 | €86 | -€85 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €12,868 | €3,224 | -€9,645 | -74.9% |
| Income taxes | 67/77 | €2,875 | €1,242 | -€1,633 | -56.8% |
| Profit (loss) for the period | 9904 | €9,993 | €1,982 | -€8,012 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,993 | €1,982 | -€8,012 | -80.2% |
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.