JACKY AUSSEMS: 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.
JACKY AUSSEMS
Largest movements
- Receivables within one year +€252,437
up €252,437 (+295%), from €85,640 to €338,077
of which Other amounts receivable: +€133,558
- Cash -€40,484
down €40,484 (-11.2%), from €361,050 to €320,566
mainly Receivables within one year (-€252,437) and Investment in fixed assets (net) (-€22,483)
- Tangible fixed assets +€10,645
up €10,645 (+23.8%), from €44,819 to €55,464
of which Plant, machinery and equipment: +€11,490
- Trade debts +€90,690
up €90,690 (+69.0%), from €131,469 to €222,159
- Advances received +€87,464
new in 2025: €87,464
- Reserves +€41,190
up €41,190 (+15.1%), from €273,167 to €314,357
of which Distributable reserves: +€41,190
- Tax, wage and social debts +€9,842
up €9,842 (+67.7%), from €14,539 to €24,381
of which Taxes: +€11,701
- Staff costs -€54,608
down €54,608 (-98.5%), from €55,427 to €819
- Gross operating margin -€22,676
down €22,676 (-21.4%), from €106,018 to €83,342
- Taxes +€6,025
up €6,025 (+46.6%), from €12,928 to €18,953
- Depreciation +€1,152
up €1,152 (+10.8%), from €10,686 to €11,838
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 | €501,042 | €723,420 | +€222,378 | +44.4% |
| Fixed assets | 21/28 | €45,119 | €55,764 | +€10,645 | +23.6% |
| Tangible fixed assets | 22/27 | €44,819 | €55,464 | +€10,645 | +23.8% |
| Land and buildings | 22 | €24,355 | €23,685 | -€670 | -2.8% |
| Plant, machinery and equipment | 23 | €1,173 | €12,662 | +€11,490 | +980% |
| Furniture and vehicles | 24 | €19,291 | €19,116 | -€174 | -0.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €455,923 | €667,656 | +€211,733 | +46.4% |
| Stocks and contracts in progress | 3 | €3,143 | €2,561 | -€583 | -18.5% |
| Stocks | 30/36 | €3,143 | €2,561 | -€583 | -18.5% |
| Amounts receivable within one year | 40/41 | €85,640 | €338,077 | +€252,437 | +295% |
| Trade receivables | 40 | €62,861 | €181,739 | +€118,878 | +189% |
| Other amounts receivable | 41 | €22,779 | €156,338 | +€133,558 | +586% |
| Cash at bank and in hand | 54/58 | €361,050 | €320,566 | -€40,484 | -11.2% |
| Deferred charges and accrued income | 490/1 | €6,089 | €6,453 | +€363 | +6.0% |
| Total equity and liabilities | 10/49 | €501,042 | €723,420 | +€222,378 | +44.4% |
| Equity | 10/15 | €291,767 | €332,957 | +€41,190 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €273,167 | €314,357 | +€41,190 | +15.1% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €265,167 | €306,357 | +€41,190 | +15.5% |
| Amounts payable | 17/49 | €209,275 | €390,463 | +€181,188 | +86.6% |
| Amounts payable within one year | 42/48 | €149,618 | €334,005 | +€184,387 | +123% |
| Trade debts | 44 | €131,469 | €222,159 | +€90,690 | +69.0% |
| Suppliers | 440/4 | €131,469 | €222,159 | +€90,690 | +69.0% |
| Advances received on contracts in progress | 46 | - | €87,464 | +€87,464 | |
| Taxes, remuneration and social security | 45 | €14,539 | €24,381 | +€9,842 | +67.7% |
| Taxes | 450/3 | €12,680 | €24,381 | +€11,701 | +92.3% |
| Remuneration and social security | 454/9 | €1,859 | - | -€1,859 | |
| Other amounts payable | 47/48 | €3,610 | - | -€3,610 | |
| Accrued charges and deferred income | 492/3 | €59,657 | €56,458 | -€3,199 | -5.4% |
| Non-recurring operating income | 76A | €9,214 | - | -€9,214 | |
| Remuneration, social security and pensions | 62 | €55,427 | €819 | -€54,608 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,686 | €11,838 | +€1,152 | +10.8% |
| Other operating charges | 640/8 | €7,573 | €8,174 | +€600 | +7.9% |
| Non-recurring operating charges | 66A | - | €1,884 | +€1,884 | |
| Gross operating margin | 9900 | €106,018 | €83,342 | -€22,676 | -21.4% |
| Operating profit (loss) | 9901 | €32,331 | €60,628 | +€28,297 | +87.5% |
| Financial income | 75/76B | €6 | €22 | +€16 | +287% |
| Recurring financial income | 75 | €6 | €22 | +€16 | +287% |
| Financial charges | 65/66B | €1,373 | €506 | -€867 | -63.1% |
| Recurring financial charges | 65 | €1,373 | €506 | -€867 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €30,964 | €60,143 | +€29,180 | +94.2% |
| Income taxes | 67/77 | €12,928 | €18,953 | +€6,025 | +46.6% |
| Profit (loss) for the period | 9904 | €18,036 | €41,190 | +€23,155 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €18,036 | €41,190 | +€23,155 | +128% |
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 28 October 2026 via checked.be.