JACKY GROUPE: 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 GROUPE
Largest movements
- Financial fixed assets +€193,750
up €193,750 (+388%), from €50,000 to €243,750
- Receivables within one year -€21,553
down €21,553 (-59.0%), from €36,526 to €14,973
- Cash +€11,838
up €11,838 (+93.4%), from €12,679 to €24,517
mainly Debts after one year (+€193,750) and Tax, wage and social debts (+€22,231)
- Debts after one year +€193,750
new in 2025: €193,750
- Tax, wage and social debts +€22,231
up €22,231 (+130%), from €17,047 to €39,277
of which Remuneration and social security: +€13,822
- Other debts -€17,912
down €17,912 (-13.2%), from €135,530 to €117,618
- Profit (loss) carried forward -€6,899
down €6,899, from €6,463 to -€435
- Trade debts -€5,683
down €5,683 (-54.8%), from €10,373 to €4,690
- Staff costs +€93,586
up €93,586 (+156%), from €59,959 to €153,545
- Gross operating margin +€80,212
up €80,212 (+111%), from €72,510 to €152,722
- Financial charges +€1,679
up €1,679 (+234%), from €719 to €2,398
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 | €170,413 | €355,900 | +€185,487 | +109% |
| Fixed assets | 21/28 | €50,000 | €243,750 | +€193,750 | +388% |
| Financial fixed assets | 28 | €50,000 | €243,750 | +€193,750 | +388% |
| Current assets | 29/58 | €120,413 | €112,150 | -€8,263 | -6.9% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,526 | €14,973 | -€21,553 | -59.0% |
| Trade receivables | 40 | €36,526 | €14,973 | -€21,553 | -59.0% |
| Cash at bank and in hand | 54/58 | €12,679 | €24,517 | +€11,838 | +93.4% |
| Deferred charges and accrued income | 490/1 | €6,208 | €7,660 | +€1,452 | +23.4% |
| Total equity and liabilities | 10/49 | €170,413 | €355,900 | +€185,487 | +109% |
| Equity | 10/15 | €7,463 | €565 | -€6,899 | -92.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,463 | -€435 | -€6,899 | |
| Amounts payable | 17/49 | €162,949 | €355,335 | +€192,386 | +118% |
| Amounts payable after more than one year | 17 | - | €193,750 | +€193,750 | |
| Other amounts payable | 178/9 | - | €193,750 | +€193,750 | |
| Amounts payable within one year | 42/48 | €162,949 | €161,585 | -€1,364 | -0.8% |
| Trade debts | 44 | €10,373 | €4,690 | -€5,683 | -54.8% |
| Suppliers | 440/4 | €10,373 | €4,690 | -€5,683 | -54.8% |
| Taxes, remuneration and social security | 45 | €17,047 | €39,277 | +€22,231 | +130% |
| Taxes | 450/3 | €9,516 | €17,925 | +€8,409 | +88.4% |
| Remuneration and social security | 454/9 | €7,531 | €21,352 | +€13,822 | +184% |
| Other amounts payable | 47/48 | €135,530 | €117,618 | -€17,912 | -13.2% |
| Remuneration, social security and pensions | 62 | €59,959 | €153,545 | +€93,586 | +156% |
| Other operating charges | 640/8 | €1,701 | €753 | -€948 | -55.7% |
| Gross operating margin | 9900 | €72,510 | €152,722 | +€80,212 | +111% |
| Operating profit (loss) | 9901 | €10,851 | -€1,576 | -€12,426 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +45,800% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +45,800% |
| Financial charges | 65/66B | €719 | €2,398 | +€1,679 | +234% |
| Recurring financial charges | 65 | €719 | €2,398 | +€1,679 | +234% |
| Profit (loss) for the period before taxes | 9903 | €10,132 | -€3,965 | -€14,097 | |
| Income taxes | 67/77 | €3,668 | €2,934 | -€734 | -20.0% |
| Profit (loss) for the period | 9904 | €6,463 | -€6,899 | -€13,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,463 | -€6,899 | -€13,362 |
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 18 October 2026 via checked.be.