JACKSAM: 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.
JACKSAM
Largest movements
- Tangible fixed assets -€156,062
down €156,062 (-5.2%), from €3.0m to €2.8m
of which Land and buildings: -€125,158
- Cash +€98,208
up €98,208 (+189.2%), from €51,917 to €150,125
mainly Depreciation (+€156,062) and Net result for the year (+€49,837)
- Debts after one year -€155,195
down €155,195 (-19.4%), from €801,083 to €645,888
of which Financial debts: -€155,655
- Profit (loss) carried forward +€81,407
up €81,407 (+13.7%), from -€592,867 to -€511,461
- Reserves -€31,570
down €31,570 (-6.6%), from €476,731 to €445,161
of which Tax-exempt reserves: -€31,570
- Write-downs -€111,286
down €111,286, from €55,643 to -€55,643
- Other operating charges +€60,951
up €60,951 (+147.1%), from €41,425 to €102,376
- Gross operating margin +€57,749
up €57,749 (+18.6%), from €310,708 to €368,457
- Financial charges -€5,206
down €5,206 (-4.3%), from €121,511 to €116,305
- Financial income -€4,530
down €4,530 (-90.4%), from €5,009 to €479
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 | €3,067,646 | €3,009,158 | -€58,489 | -1.9% |
| Fixed assets | 21/28 | €2,987,819 | €2,831,757 | -€156,062 | -5.2% |
| Tangible fixed assets | 22/27 | €2,987,819 | €2,831,757 | -€156,062 | -5.2% |
| Land and buildings | 22 | €2,572,044 | €2,446,885 | -€125,158 | -4.9% |
| Plant, machinery and equipment | 23 | €415,775 | €384,872 | -€30,903 | -7.4% |
| Current assets | 29/58 | €79,827 | €177,401 | +€97,573 | +122.2% |
| Amounts receivable within one year | 40/41 | €16,971 | €16,720 | -€252 | -1.5% |
| Trade receivables | 40 | €15,428 | €15,697 | +€269 | +1.7% |
| Other amounts receivable | 41 | €1,544 | €1,023 | -€521 | -33.7% |
| Cash at bank and in hand | 54/58 | €51,917 | €150,125 | +€98,208 | +189.2% |
| Deferred charges and accrued income | 490/1 | €10,939 | €10,556 | -€383 | -3.5% |
| Total equity and liabilities | 10/49 | €3,067,646 | €3,009,158 | -€58,489 | -1.9% |
| Equity | 10/15 | €883,863 | €933,700 | +€49,837 | +5.6% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €476,731 | €445,161 | -€31,570 | -6.6% |
| Non-distributable reserves | 130/1 | €687 | €687 | = | 0.0% |
| Legal reserve | 130 | €687 | €687 | = | 0.0% |
| Tax-exempt reserves | 132 | €476,044 | €444,474 | -€31,570 | -6.6% |
| Profit (loss) carried forward | 14 | -€592,867 | -€511,461 | +€81,407 | +13.7% |
| Amounts payable | 17/49 | €2,183,783 | €2,075,458 | -€108,325 | -5.0% |
| Amounts payable after more than one year | 17 | €801,083 | €645,888 | -€155,195 | -19.4% |
| Financial debts | 170/4 | €762,880 | €607,225 | -€155,655 | -20.4% |
| Other amounts payable | 178/9 | €38,203 | €38,664 | +€460 | +1.2% |
| Amounts payable within one year | 42/48 | €1,356,687 | €1,390,113 | +€33,427 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €148,935 | €155,655 | +€6,721 | +4.5% |
| Trade debts | 44 | €6,570 | €6,379 | -€191 | -2.9% |
| Suppliers | 440/4 | €6,570 | €6,379 | -€191 | -2.9% |
| Taxes, remuneration and social security | 45 | €12,381 | €29,476 | +€17,095 | +138.1% |
| Taxes | 450/3 | €12,381 | €29,476 | +€17,095 | +138.1% |
| Other amounts payable | 47/48 | €1,188,801 | €1,198,603 | +€9,802 | +0.8% |
| Accrued charges and deferred income | 492/3 | €26,013 | €39,456 | +€13,444 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,475 | €156,062 | +€1,587 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €55,643 | -€55,643 | -€111,286 | |
| Other operating charges | 640/8 | €41,425 | €102,376 | +€60,951 | +147.1% |
| Gross operating margin | 9900 | €310,708 | €368,457 | +€57,749 | +18.6% |
| Operating profit (loss) | 9901 | €59,165 | €165,662 | +€106,497 | +180.0% |
| Financial income | 75/76B | €5,009 | €479 | -€4,530 | -90.4% |
| Recurring financial income | 75 | €5,009 | €479 | -€4,530 | -90.4% |
| Financial charges | 65/66B | €121,511 | €116,305 | -€5,206 | -4.3% |
| Recurring financial charges | 65 | €121,511 | €116,305 | -€5,206 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€57,337 | €49,837 | +€107,173 | |
| Profit (loss) for the period | 9904 | -€57,337 | €49,837 | +€107,173 | |
| Transfer from tax-exempt reserves | 789 | €31,570 | €31,570 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,767 | €81,407 | +€107,173 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.