Jacky M: 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 M
Largest movements
- Cash +€14,394
up €14,394 (+471.9%), from €3,050 to €17,444
mainly Net result for the year (+€9,967) and Tax, wage and social debts (+€3,668)
- Deferred charges and accrued income +€2,246
up €2,246 (+43.5%), from €5,164 to €7,411
- Tangible fixed assets +€1,389
new in 2025: €1,389
- Reserves +€9,967
up €9,967 (+690.1%), from €1,444 to €11,412
- Tax, wage and social debts +€3,668
up €3,668 (+1015.7%), from €361 to €4,029
- Trade debts +€3,359
up €3,359 (+3081.2%), from €109 to €3,468
- Other debts +€1,035
up €1,035 (+31.4%), from €3,300 to €4,335
- Gross operating margin +€12,334
up €12,334 (+683.2%), from €1,805 to €14,140
- Taxes +€2,918
up €2,918 (+808.0%), from €361 to €3,279
- Depreciation +€658
new in 2025: €658
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 | €8,214 | €26,243 | +€18,029 | +219.5% |
| Fixed assets | 21/28 | - | €1,389 | +€1,389 | |
| Tangible fixed assets | 22/27 | - | €1,389 | +€1,389 | |
| Furniture and vehicles | 24 | - | €1,389 | +€1,389 | |
| Current assets | 29/58 | €8,214 | €24,855 | +€16,640 | +202.6% |
| Cash at bank and in hand | 54/58 | €3,050 | €17,444 | +€14,394 | +471.9% |
| Deferred charges and accrued income | 490/1 | €5,164 | €7,411 | +€2,246 | +43.5% |
| Total equity and liabilities | 10/49 | €8,214 | €26,243 | +€18,029 | +219.5% |
| Equity | 10/15 | €4,444 | €14,412 | +€9,967 | +224.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,444 | €11,412 | +€9,967 | +690.1% |
| Distributable reserves | 133 | €1,444 | €11,412 | +€9,967 | +690.1% |
| Amounts payable | 17/49 | €3,770 | €11,832 | +€8,062 | +213.8% |
| Amounts payable within one year | 42/48 | €3,770 | €11,832 | +€8,062 | +213.8% |
| Trade debts | 44 | €109 | €3,468 | +€3,359 | +3081.2% |
| Suppliers | 440/4 | €109 | €3,468 | +€3,359 | +3081.2% |
| Taxes, remuneration and social security | 45 | €361 | €4,029 | +€3,668 | +1015.7% |
| Taxes | 450/3 | €361 | €4,029 | +€3,668 | +1015.7% |
| Other amounts payable | 47/48 | €3,300 | €4,335 | +€1,035 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €658 | +€658 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €1,805 | €14,140 | +€12,334 | +683.2% |
| Operating profit (loss) | 9901 | €1,805 | €13,362 | +€11,556 | +640.1% |
| Financial charges | 65/66B | - | €116 | +€116 | |
| Recurring financial charges | 65 | - | €116 | +€116 | |
| Profit (loss) for the period before taxes | 9903 | €1,805 | €13,246 | +€11,440 | +633.6% |
| Income taxes | 67/77 | €361 | €3,279 | +€2,918 | +808.0% |
| Profit (loss) for the period | 9904 | €1,444 | €9,967 | +€8,523 | +590.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,444 | €9,967 | +€8,523 | +590.1% |
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 8 October 2026 via checked.be.