JACKY GLASS: what changed
What changed
JACKY GLASS
NACE 43.240, Other construction installation
filed annual accounts (NBB)
Net result for the year
€1,239
2025 · €2,575-€1,336
Equity
€45,316
2025 · €44,076+€1,239
Cash
€14,609
2025 · €42,083-€27,474
Balance sheet total
€171,769
2025 · €190,540-€18,771
Largest movements
Assets
- Cash -€27,474
down €27,474 (-65.3%), from €42,083 to €14,609
mainly Investment in fixed assets (net) (-€35,374) and Debts after one year (-€19,244)
- Tangible fixed assets +€8,236
up €8,236 (+11.4%), from €72,049 to €80,285
Equity and liabilities
- Debts after one year -€19,244
down €19,244 (-32.1%), from €59,944 to €40,700
- Advances received +€9,804
up €9,804 (+34.8%), from €28,184 to €37,988
- Trade debts -€6,333
down €6,333 (-20.9%), from €30,361 to €24,028
- Current portion of long-term debt -€4,138
down €4,138 (-17.7%), from €23,381 to €19,244
Income statement
- Gross operating margin +€3,855
up €3,855 (+11.3%), from €34,000 to €37,855
- Other operating charges +€3,340
up €3,340 (+275%), from €1,216 to €4,555
- Depreciation +€2,380
up €2,380 (+9.6%), from €24,759 to €27,139
- Taxes -€900
down €900 (-25.4%), from €3,545 to €2,645
- Financial charges +€669
up €669 (+23.9%), from €2,798 to €3,467
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€2,575
Gross operating margin
+€3,855
Depreciation
-€2,380
Other operating charges
-€3,340
Financial income
+€298
Financial charges
-€669
Taxes
+€900
Result 2026
€1,239
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€31,281
Investment
-€35,374
Financing
-€23,381
Cash 2025
€42,083
From operations (derived)
+€31,281
Net result for the year
+€1,239
Depreciation
+€27,139
Stocks and contracts
-€1,468
Receivables within one year
-€683
Deferred charges and accrued income
+€1,683
Trade debts
-€6,333
Tax, wage and social debts
-€100
Advances received
+€9,804
Investment (derived)
-€35,374
Investment in fixed assets (net)
-€35,374
Financing
-€23,381
Debts after one year
-€19,244
Current portion of long-term debt
-€4,138
Cash 2026
€14,609
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,540 | €171,769 | -€18,771 | -9.9% |
| Fixed assets | 21/28 | €72,049 | €80,285 | +€8,236 | +11.4% |
| Tangible fixed assets | 22/27 | €72,049 | €80,285 | +€8,236 | +11.4% |
| Furniture and vehicles | 24 | €72,049 | €80,285 | +€8,236 | +11.4% |
| Current assets | 29/58 | €118,490 | €91,484 | -€27,006 | -22.8% |
| Stocks and contracts in progress | 3 | €10,559 | €12,027 | +€1,468 | +13.9% |
| Contracts in progress | 37 | €10,559 | €12,027 | +€1,468 | +13.9% |
| Amounts receivable within one year | 40/41 | €63,141 | €63,824 | +€683 | +1.1% |
| Trade receivables | 40 | €46,128 | €41,101 | -€5,028 | -10.9% |
| Other amounts receivable | 41 | €17,013 | €22,724 | +€5,710 | +33.6% |
| Cash at bank and in hand | 54/58 | €42,083 | €14,609 | -€27,474 | -65.3% |
| Deferred charges and accrued income | 490/1 | €2,707 | €1,024 | -€1,683 | -62.2% |
| Total equity and liabilities | 10/49 | €190,540 | €171,769 | -€18,771 | -9.9% |
| Equity | 10/15 | €44,076 | €45,316 | +€1,239 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,860 | €26,099 | +€1,239 | +5.0% |
| Distributable reserves | 133 | €24,860 | €26,099 | +€1,239 | +5.0% |
| Profit (loss) carried forward | 14 | €616 | €616 | = | 0.0% |
| Amounts payable | 17/49 | €146,464 | €126,453 | -€20,010 | -13.7% |
| Amounts payable after more than one year | 17 | €59,944 | €40,700 | -€19,244 | -32.1% |
| Financial debts | 170/4 | €59,944 | €40,700 | -€19,244 | -32.1% |
| Amounts payable within one year | 42/48 | €86,520 | €85,753 | -€766 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €23,381 | €19,244 | -€4,138 | -17.7% |
| Trade debts | 44 | €30,361 | €24,028 | -€6,333 | -20.9% |
| Suppliers | 440/4 | €30,361 | €24,028 | -€6,333 | -20.9% |
| Advances received on contracts in progress | 46 | €28,184 | €37,988 | +€9,804 | +34.8% |
| Taxes, remuneration and social security | 45 | €4,593 | €4,493 | -€100 | -2.2% |
| Taxes | 450/3 | €3,793 | €2,893 | -€900 | -23.7% |
| Remuneration and social security | 454/9 | €800 | €1,600 | +€800 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,759 | €27,139 | +€2,380 | +9.6% |
| Other operating charges | 640/8 | €1,216 | €4,555 | +€3,340 | +275% |
| Gross operating margin | 9900 | €34,000 | €37,855 | +€3,855 | +11.3% |
| Operating profit (loss) | 9901 | €8,026 | €6,161 | -€1,865 | -23.2% |
| Financial income | 75/76B | €892 | €1,190 | +€298 | +33.4% |
| Recurring financial income | 75 | €892 | €1,190 | +€298 | +33.4% |
| Financial charges | 65/66B | €2,798 | €3,467 | +€669 | +23.9% |
| Recurring financial charges | 65 | €2,798 | €3,467 | +€669 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €6,120 | €3,884 | -€2,236 | -36.5% |
| Income taxes | 67/77 | €3,545 | €2,645 | -€900 | -25.4% |
| Profit (loss) for the period | 9904 | €2,575 | €1,239 | -€1,336 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,575 | €1,239 | -€1,336 | -51.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.