JACKY TOURS: 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 TOURS
Largest movements
- Cash +€191,240
up €191,240 (+48.2%), from €396,538 to €587,777
mainly Depreciation (+€402,396) and Net result for the year (+€140,900)
- Tangible fixed assets +€49,839
up €49,839 (+4.7%), from €1.1m to €1.1m
of which Furniture and vehicles: +€50,188
- Reserves +€140,000
up €140,000 (+12.6%), from €1.1m to €1.3m
of which Tax-exempt reserves: +€72,857
- Debts after one year +€110,498
up €110,498 (+88.4%), from €125,015 to €235,513
- Trade debts -€86,624
down €86,624 (-37.6%), from €230,168 to €143,544
- Current portion of long-term debt +€71,901
up €71,901 (+71.9%), from €99,996 to €171,897
- Staff costs +€41,289
up €41,289 (+3.6%), from €1.2m to €1.2m
- Gross operating margin +€30,624
up €30,624 (+1.7%), from €1.8m to €1.8m
- Depreciation +€20,322
up €20,322 (+5.3%), from €382,073 to €402,396
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 | €1,818,580 | €2,051,288 | +€232,708 | +12.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,064,404 | €1,114,243 | +€49,839 | +4.7% |
| Tangible fixed assets | 22/27 | €1,064,404 | €1,114,243 | +€49,839 | +4.7% |
| Land and buildings | 22 | €1,755 | €282 | -€1,473 | -83.9% |
| Plant, machinery and equipment | 23 | €20,808 | €21,932 | +€1,124 | +5.4% |
| Furniture and vehicles | 24 | €1,041,841 | €1,092,029 | +€50,188 | +4.8% |
| Current assets | 29/58 | €754,176 | €937,045 | +€182,868 | +24.2% |
| Stocks and contracts in progress | 3 | €8,330 | - | -€8,330 | |
| Stocks | 30/36 | €8,330 | - | -€8,330 | |
| Amounts receivable within one year | 40/41 | €349,309 | €349,268 | -€42 | 0.0% |
| Trade receivables | 40 | €295,643 | €286,536 | -€9,107 | -3.1% |
| Other amounts receivable | 41 | €53,666 | €62,732 | +€9,065 | +16.9% |
| Cash at bank and in hand | 54/58 | €396,538 | €587,777 | +€191,240 | +48.2% |
| Total equity and liabilities | 10/49 | €1,818,580 | €2,051,288 | +€232,708 | +12.8% |
| Equity | 10/15 | €1,237,931 | €1,378,831 | +€140,900 | +11.4% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €1,113,846 | €1,253,846 | +€140,000 | +12.6% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €72,857 | +€72,857 | |
| Distributable reserves | 133 | €1,101,451 | €1,168,594 | +€67,143 | +6.1% |
| Profit (loss) carried forward | 14 | €139 | €1,039 | +€900 | +649.4% |
| Amounts payable | 17/49 | €580,649 | €672,457 | +€91,807 | +15.8% |
| Amounts payable after more than one year | 17 | €125,015 | €235,513 | +€110,498 | +88.4% |
| Financial debts | 170/4 | €125,015 | €235,513 | +€110,498 | +88.4% |
| Amounts payable within one year | 42/48 | €447,301 | €428,611 | -€18,691 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €99,996 | €171,897 | +€71,901 | +71.9% |
| Trade debts | 44 | €230,168 | €143,544 | -€86,624 | -37.6% |
| Suppliers | 440/4 | €230,168 | €143,544 | -€86,624 | -37.6% |
| Taxes, remuneration and social security | 45 | €113,762 | €109,794 | -€3,968 | -3.5% |
| Taxes | 450/3 | €12,401 | €19,092 | +€6,691 | +54.0% |
| Remuneration and social security | 454/9 | €101,361 | €90,702 | -€10,659 | -10.5% |
| Other amounts payable | 47/48 | €3,376 | €3,376 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,333 | €8,333 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €1,161,644 | €1,202,932 | +€41,289 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382,073 | €402,396 | +€20,322 | +5.3% |
| Other operating charges | 640/8 | €2,945 | €4,982 | +€2,038 | +69.2% |
| Gross operating margin | 9900 | €1,782,360 | €1,812,983 | +€30,624 | +1.7% |
| Operating profit (loss) | 9901 | €235,698 | €202,673 | -€33,025 | -14.0% |
| Financial charges | 65/66B | €5,733 | €7,369 | +€1,636 | +28.5% |
| Recurring financial charges | 65 | €5,733 | €7,369 | +€1,636 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €229,965 | €195,304 | -€34,661 | -15.1% |
| Income taxes | 67/77 | €63,431 | €54,403 | -€9,028 | -14.2% |
| Profit (loss) for the period | 9904 | €166,533 | €140,900 | -€25,633 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €166,533 | €140,900 | -€25,633 | -15.4% |
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.