JACKY TRANS: 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 TRANS
Largest movements
- Tangible fixed assets -€24,260
down €24,260 (-25.3%), from €95,882 to €71,622
of which Furniture and vehicles: -€29,619
- Deferred charges and accrued income +€18,670
up €18,670 (+1113.3%), from €1,677 to €20,347
- Receivables within one year -€11,323
down €11,323 (-26.8%), from €42,198 to €30,875
of which Trade receivables: -€11,310
- Cash -€3,268
down €3,268 (-60.8%), from €5,373 to €2,105
mainly Contributions, distributions and other (-€32,623) and Deferred charges and accrued income (-€18,670)
- Financial fixed assets -€2,537
down €2,537 (-92.3%), from €2,750 to €213
- Reserves -€31,855
down €31,855 (-94.3%), from €33,787 to €1,932
- Debts after one year -€17,372
down €17,372 (-21.7%), from €80,097 to €62,725
- Trade debts +€13,972
up €13,972 (+539.1%), from €2,592 to €16,564
- Profit (loss) carried forward +€8,017
up €8,017, from -€8,017 to €0
- Short-term financial debts +€6,846
up €6,846 (+493.8%), from €1,386 to €8,233
- Gross operating margin +€30,413
up €30,413 (+69.2%), from €43,945 to €74,358
- Taxes +€3,712
up €3,712 (+1307.0%), from €284 to €3,996
- Write-downs +€2,420
new in 2025: €2,420
- Financial charges -€2,373
down €2,373 (-19.9%), from €11,927 to €9,554
- Other operating charges -€1,390
down €1,390 (-42.0%), from €3,312 to €1,923
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 | €147,880 | €125,161 | -€22,718 | -15.4% |
| Fixed assets | 21/28 | €98,632 | €71,834 | -€26,798 | -27.2% |
| Tangible fixed assets | 22/27 | €95,882 | €71,622 | -€24,260 | -25.3% |
| Plant, machinery and equipment | 23 | €266 | €5,624 | +€5,359 | +2018.1% |
| Furniture and vehicles | 24 | €95,616 | €65,997 | -€29,619 | -31.0% |
| Financial fixed assets | 28 | €2,750 | €213 | -€2,537 | -92.3% |
| Current assets | 29/58 | €49,248 | €53,327 | +€4,079 | +8.3% |
| Amounts receivable within one year | 40/41 | €42,198 | €30,875 | -€11,323 | -26.8% |
| Trade receivables | 40 | €25,104 | €13,795 | -€11,310 | -45.1% |
| Other amounts receivable | 41 | €17,093 | €17,080 | -€13 | -0.1% |
| Cash at bank and in hand | 54/58 | €5,373 | €2,105 | -€3,268 | -60.8% |
| Deferred charges and accrued income | 490/1 | €1,677 | €20,347 | +€18,670 | +1113.3% |
| Total equity and liabilities | 10/49 | €147,880 | €125,161 | -€22,718 | -15.4% |
| Equity | 10/15 | €31,971 | €8,132 | -€23,839 | -74.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,787 | €1,932 | -€31,855 | -94.3% |
| Distributable reserves | 133 | €33,787 | €1,932 | -€31,855 | -94.3% |
| Profit (loss) carried forward | 14 | -€8,017 | €0 | +€8,017 | |
| Amounts payable | 17/49 | €115,909 | €117,029 | +€1,120 | +1.0% |
| Amounts payable after more than one year | 17 | €80,097 | €62,725 | -€17,372 | -21.7% |
| Financial debts | 170/4 | €80,097 | €62,725 | -€17,372 | -21.7% |
| Amounts payable within one year | 42/48 | €35,134 | €53,627 | +€18,493 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €19,050 | €17,372 | -€1,678 | -8.8% |
| Financial debts | 43 | €1,386 | €8,233 | +€6,846 | +493.8% |
| Credit institutions | 430/8 | €1,386 | €8,233 | +€6,846 | +493.8% |
| Trade debts | 44 | €2,592 | €16,564 | +€13,972 | +539.1% |
| Suppliers | 440/4 | €2,592 | €16,564 | +€13,972 | +539.1% |
| Taxes, remuneration and social security | 45 | €12,105 | €11,458 | -€648 | -5.3% |
| Taxes | 450/3 | €10,605 | €11,458 | +€852 | +8.0% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €678 | €677 | -€1 | -0.1% |
| Non-recurring operating income | 76A | €0 | €33,775 | +€33,775 | |
| Remuneration, social security and pensions | 62 | €0 | €358 | +€358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,673 | €36,513 | -€160 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,420 | +€2,420 | |
| Other operating charges | 640/8 | €3,312 | €1,923 | -€1,390 | -42.0% |
| Non-recurring operating charges | 66A | €0 | €10,815 | +€10,815 | |
| Gross operating margin | 9900 | €43,945 | €74,358 | +€30,413 | +69.2% |
| Operating profit (loss) | 9901 | €3,959 | €22,329 | +€18,370 | +464.0% |
| Financial income | 75/76B | €235 | €5 | -€230 | -97.9% |
| Recurring financial income | 75 | €235 | €5 | -€230 | -97.9% |
| Financial charges | 65/66B | €11,927 | €9,554 | -€2,373 | -19.9% |
| Recurring financial charges | 65 | €11,927 | €9,554 | -€2,373 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,732 | €12,781 | +€20,513 | |
| Income taxes | 67/77 | €284 | €3,996 | +€3,712 | +1307.0% |
| Profit (loss) for the period | 9904 | -€8,017 | €8,784 | +€16,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,017 | €8,784 | +€16,801 |
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 7 October 2026 via checked.be.