Jacky: 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.
Jacky
Largest movements
- Cash +€59,519
up €59,519 (+159.4%), from €37,334 to €96,853
mainly Other debts (+€112,268) and Net result for the year (+€68,196)
- Tangible fixed assets -€5,544
down €5,544 (-8.9%), from €62,508 to €56,965
of which Plant, machinery and equipment: -€3,300
- Receivables within one year +€4,051
up €4,051 (+31.4%), from €12,886 to €16,937
- Other debts +€112,268
up €112,268 (+1394.1%), from €8,053 to €120,322
- Profit (loss) carried forward -€63,523
no longer reported in 2025 (was €63,523)
- Tax, wage and social debts +€10,306
up €10,306 (+113.5%), from €9,082 to €19,387
of which Taxes: +€11,984
- Debts after one year -€6,041
down €6,041 (-33.2%), from €18,180 to €12,139
- Trade debts +€5,084
up €5,084 (+449.3%), from €1,132 to €6,216
- Gross operating margin +€59,487
up €59,487 (+113.4%), from €52,435 to €111,922
- Taxes +€17,679
up €17,679 (+215.1%), from €8,220 to €25,899
- Depreciation +€3,947
up €3,947 (+35.1%), from €11,257 to €15,204
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 | €115,634 | €174,105 | +€58,471 | +50.6% |
| Fixed assets | 21/28 | €63,511 | €57,610 | -€5,902 | -9.3% |
| Intangible fixed assets | 21 | €1,003 | €645 | -€358 | -35.7% |
| Tangible fixed assets | 22/27 | €62,508 | €56,965 | -€5,544 | -8.9% |
| Plant, machinery and equipment | 23 | €24,232 | €20,932 | -€3,300 | -13.6% |
| Other tangible fixed assets | 26 | €38,277 | €36,033 | -€2,244 | -5.9% |
| Current assets | 29/58 | €52,122 | €116,495 | +€64,373 | +123.5% |
| Stocks and contracts in progress | 3 | €1,408 | €2,116 | +€709 | +50.3% |
| Stocks | 30/36 | €1,408 | €2,116 | +€709 | +50.3% |
| Amounts receivable within one year | 40/41 | €12,886 | €16,937 | +€4,051 | +31.4% |
| Trade receivables | 40 | €12,886 | €16,937 | +€4,051 | +31.4% |
| Cash at bank and in hand | 54/58 | €37,334 | €96,853 | +€59,519 | +159.4% |
| Deferred charges and accrued income | 490/1 | €494 | €589 | +€95 | +19.2% |
| Total equity and liabilities | 10/49 | €115,634 | €174,105 | +€58,471 | +50.6% |
| Equity | 10/15 | €73,523 | €10,000 | -€63,523 | -86.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,523 | - | -€63,523 | |
| Amounts payable | 17/49 | €42,110 | €164,105 | +€121,994 | +289.7% |
| Amounts payable after more than one year | 17 | €18,180 | €12,139 | -€6,041 | -33.2% |
| Financial debts | 170/4 | €18,180 | €12,139 | -€6,041 | -33.2% |
| Amounts payable within one year | 42/48 | €23,930 | €151,966 | +€128,035 | +535.0% |
| Current portion of amounts payable after more than one year | 42 | €5,664 | €6,041 | +€377 | +6.7% |
| Trade debts | 44 | €1,132 | €6,216 | +€5,084 | +449.3% |
| Suppliers | 440/4 | €1,132 | €6,216 | +€5,084 | +449.3% |
| Taxes, remuneration and social security | 45 | €9,082 | €19,387 | +€10,306 | +113.5% |
| Taxes | 450/3 | €7,403 | €19,387 | +€11,984 | +161.9% |
| Remuneration and social security | 454/9 | €1,679 | - | -€1,679 | |
| Other amounts payable | 47/48 | €8,053 | €120,322 | +€112,268 | +1394.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,257 | €15,204 | +€3,947 | +35.1% |
| Other operating charges | 640/8 | €458 | €408 | -€50 | -10.9% |
| Gross operating margin | 9900 | €52,435 | €111,922 | +€59,487 | +113.4% |
| Operating profit (loss) | 9901 | €40,720 | €96,310 | +€55,590 | +136.5% |
| Financial income | 75/76B | €21 | €265 | +€244 | +1155.9% |
| Recurring financial income | 75 | €21 | €265 | +€244 | +1155.9% |
| Financial charges | 65/66B | €3,401 | €2,480 | -€921 | -27.1% |
| Recurring financial charges | 65 | €3,401 | €2,480 | -€921 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €37,340 | €94,095 | +€56,755 | +152.0% |
| Income taxes | 67/77 | €8,220 | €25,899 | +€17,679 | +215.1% |
| Profit (loss) for the period | 9904 | €29,120 | €68,196 | +€39,076 | +134.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,120 | €68,196 | +€39,076 | +134.2% |
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 6 October 2026 via checked.be.