JACO: 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.
JACO
Largest movements
- Receivables within one year +€28,434
up €28,434 (+118.5%), from €24,005 to €52,440
of which Trade receivables: +€29,939
- Profit (loss) carried forward +€12,435
up €12,435, from -€1,517 to €10,918
- Gross operating margin +€15,640
up €15,640 (+594.3%), from €2,631 to €18,271
- Taxes +€3,042
up €3,042 (+3337.5%), from €91 to €3,134
- Other operating charges -€1,195
down €1,195 (-30.4%), from €3,939 to €2,743
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,121,709 | €1,144,277 | +€22,568 | +2.0% |
| Fixed assets | 21/28 | €1,087,000 | €1,087,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,087,000 | €1,087,000 | = | 0.0% |
| Land and buildings | 22 | €1,087,000 | €1,087,000 | = | 0.0% |
| Current assets | 29/58 | €34,709 | €57,277 | +€22,568 | +65.0% |
| Amounts receivable within one year | 40/41 | €24,005 | €52,440 | +€28,434 | +118.5% |
| Trade receivables | 40 | €19,607 | €49,546 | +€29,939 | +152.7% |
| Other amounts receivable | 41 | €4,398 | €2,893 | -€1,505 | -34.2% |
| Cash at bank and in hand | 54/58 | €10,487 | €4,620 | -€5,867 | -55.9% |
| Deferred charges and accrued income | 490/1 | €217 | €217 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,121,709 | €1,144,277 | +€22,568 | +2.0% |
| Equity | 10/15 | €1,099,528 | €1,111,963 | +€12,435 | +1.1% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Reserves | 13 | €1,045 | €1,045 | = | 0.0% |
| Distributable reserves | 133 | €1,045 | €1,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,517 | €10,918 | +€12,435 | |
| Amounts payable | 17/49 | €22,181 | €32,314 | +€10,133 | +45.7% |
| Amounts payable within one year | 42/48 | €19,189 | €32,314 | +€13,125 | +68.4% |
| Trade debts | 44 | €19,097 | €26,097 | +€6,999 | +36.7% |
| Suppliers | 440/4 | €19,097 | €26,097 | +€6,999 | +36.7% |
| Taxes, remuneration and social security | 45 | €91 | €3,225 | +€3,134 | +3437.5% |
| Taxes | 450/3 | €91 | €3,225 | +€3,134 | +3437.5% |
| Other amounts payable | 47/48 | - | €2,993 | +€2,993 | |
| Accrued charges and deferred income | 492/3 | €2,993 | - | -€2,993 | |
| Other operating charges | 640/8 | €3,939 | €2,743 | -€1,195 | -30.4% |
| Gross operating margin | 9900 | €2,631 | €18,271 | +€15,640 | +594.3% |
| Operating profit (loss) | 9901 | -€1,308 | €15,528 | +€16,835 | |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €118 | - | -€118 | |
| Recurring financial charges | 65 | €118 | - | -€118 | |
| Profit (loss) for the period before taxes | 9903 | -€1,426 | €15,568 | +€16,994 | |
| Income taxes | 67/77 | €91 | €3,134 | +€3,042 | +3337.5% |
| Profit (loss) for the period | 9904 | -€1,517 | €12,435 | +€13,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,517 | €12,435 | +€13,951 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.