JACKS: 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.
JACKS
Largest movements
- Cash +€3,165
up €3,165 (+19.4%), from €16,276 to €19,441
mainly Tax, wage and social debts (+€2,864) and Net result for the year (+€1,056)
- Tax, wage and social debts +€2,864
up €2,864 (+81.4%), from €3,519 to €6,383
- Profit (loss) carried forward +€1,056
up €1,056 (+75.2%), from -€1,404 to -€348
- Trade debts -€688
down €688 (-79.4%), from €867 to €179
- Gross operating margin +€385
up €385 (+33.8%), from €1,139 to €1,524
- Financial charges +€139
up €139 (+67.8%), from €205 to €344
- Other operating charges -€99
down €99 (-44.4%), from €223 to €124
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 | €21,552 | €25,024 | +€3,472 | +16.1% |
| Fixed assets | 21/28 | €74 | €74 | = | 0.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €21,478 | €24,950 | +€3,472 | +16.2% |
| Stocks and contracts in progress | 3 | €5,202 | €5,327 | +€125 | +2.4% |
| Stocks | 30/36 | €5,202 | €5,327 | +€125 | +2.4% |
| Cash at bank and in hand | 54/58 | €16,276 | €19,441 | +€3,165 | +19.4% |
| Deferred charges and accrued income | 490/1 | - | €182 | +€182 | |
| Total equity and liabilities | 10/49 | €21,552 | €25,024 | +€3,472 | +16.1% |
| Equity | 10/15 | €13,656 | €14,712 | +€1,056 | +7.7% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,404 | -€348 | +€1,056 | +75.2% |
| Amounts payable | 17/49 | €7,896 | €10,312 | +€2,416 | +30.6% |
| Amounts payable within one year | 42/48 | €4,386 | €6,562 | +€2,176 | +49.6% |
| Trade debts | 44 | €867 | €179 | -€688 | -79.4% |
| Suppliers | 440/4 | €867 | €179 | -€688 | -79.4% |
| Taxes, remuneration and social security | 45 | €3,519 | €6,383 | +€2,864 | +81.4% |
| Taxes | 450/3 | €3,519 | €6,383 | +€2,864 | +81.4% |
| Accrued charges and deferred income | 492/3 | €3,510 | €3,750 | +€240 | +6.8% |
| Other operating charges | 640/8 | €223 | €124 | -€99 | -44.4% |
| Gross operating margin | 9900 | €1,139 | €1,524 | +€385 | +33.8% |
| Operating profit (loss) | 9901 | €916 | €1,400 | +€484 | +52.8% |
| Financial charges | 65/66B | €205 | €344 | +€139 | +67.8% |
| Recurring financial charges | 65 | €205 | €344 | +€139 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | €711 | €1,056 | +€345 | +48.5% |
| Profit (loss) for the period | 9904 | €711 | €1,056 | +€345 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €711 | €1,056 | +€345 | +48.5% |
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 9 October 2026 via checked.be.