JACO SYSTEMS: what changed
JACO SYSTEMS
Largest movements
- Stocks and contracts -€14,924
down €14,924 (-96.8%), from €15,420 to €496
- Cash +€11,472
up €11,472 (+49.7%), from €23,081 to €34,553
mainly Net result for the year (+€16,226) and Stocks and contracts (+€14,924)
- Receivables within one year +€6,823
up €6,823 (+27.3%), from €25,008 to €31,830
of which Trade receivables: +€4,143
- Tangible fixed assets +€781
up €781 (+18.0%), from €4,339 to €5,121
of which Plant, machinery and equipment: +€1,190
- Other debts +€12,188
up €12,188 (+93.0%), from €13,100 to €25,288
- Reserves -€7,771
no longer reported in 2025 (was €7,771)
- Tax, wage and social debts -€2,213
down €2,213 (-12.5%), from €17,764 to €15,551
of which Taxes: -€5,117
- Trade debts +€1,338
up €1,338 (+11.5%), from €11,681 to €13,020
- Gross operating margin +€6,211
up €6,211 (+8.5%), from €73,147 to €79,358
- Staff costs +€2,091
up €2,091 (+4.0%), from €52,671 to €54,762
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,916 | €72,458 | +€3,542 | +5.1% |
| Fixed assets | 21/28 | €4,339 | €5,121 | +€781 | +18.0% |
| Tangible fixed assets | 22/27 | €4,339 | €5,121 | +€781 | +18.0% |
| Plant, machinery and equipment | 23 | €1,083 | €2,273 | +€1,190 | +110% |
| Furniture and vehicles | 24 | €3,256 | €2,848 | -€408 | -12.5% |
| Current assets | 29/58 | €64,577 | €67,338 | +€2,761 | +4.3% |
| Stocks and contracts in progress | 3 | €15,420 | €496 | -€14,924 | -96.8% |
| Stocks | 30/36 | €15,420 | €496 | -€14,924 | -96.8% |
| Amounts receivable within one year | 40/41 | €25,008 | €31,830 | +€6,823 | +27.3% |
| Trade receivables | 40 | €25,008 | €29,151 | +€4,143 | +16.6% |
| Other amounts receivable | 41 | - | €2,679 | +€2,679 | |
| Cash at bank and in hand | 54/58 | €23,081 | €34,553 | +€11,472 | +49.7% |
| Deferred charges and accrued income | 490/1 | €1,069 | €458 | -€610 | -57.1% |
| Total equity and liabilities | 10/49 | €68,916 | €72,458 | +€3,542 | +5.1% |
| Equity | 10/15 | €26,371 | €18,600 | -€7,771 | -29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,771 | - | -€7,771 | |
| Distributable reserves | 133 | €7,771 | - | -€7,771 | |
| Amounts payable | 17/49 | €42,545 | €53,858 | +€11,313 | +26.6% |
| Amounts payable within one year | 42/48 | €42,545 | €53,858 | +€11,313 | +26.6% |
| Trade debts | 44 | €11,681 | €13,020 | +€1,338 | +11.5% |
| Suppliers | 440/4 | €11,681 | €13,020 | +€1,338 | +11.5% |
| Taxes, remuneration and social security | 45 | €17,764 | €15,551 | -€2,213 | -12.5% |
| Taxes | 450/3 | €5,933 | €816 | -€5,117 | -86.2% |
| Remuneration and social security | 454/9 | €11,831 | €14,735 | +€2,904 | +24.5% |
| Other amounts payable | 47/48 | €13,100 | €25,288 | +€12,188 | +93.0% |
| Non-recurring operating income | 76A | - | €3,645 | +€3,645 | |
| Remuneration, social security and pensions | 62 | €52,671 | €54,762 | +€2,091 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,040 | €1,767 | -€273 | -13.4% |
| Other operating charges | 640/8 | €687 | €585 | -€103 | -15.0% |
| Gross operating margin | 9900 | €73,147 | €79,358 | +€6,211 | +8.5% |
| Operating profit (loss) | 9901 | €17,748 | €22,243 | +€4,495 | +25.3% |
| Financial income | 75/76B | €301 | €123 | -€178 | -59.0% |
| Recurring financial income | 75 | €0 | €123 | +€123 | +41,040% |
| Non-recurring financial income | 76B | €301 | - | -€301 | |
| Financial charges | 65/66B | €373 | €325 | -€48 | -12.9% |
| Recurring financial charges | 65 | €373 | €325 | -€48 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €17,676 | €22,042 | +€4,366 | +24.7% |
| Income taxes | 67/77 | €5,080 | €5,816 | +€736 | +14.5% |
| Profit (loss) for the period | 9904 | €12,596 | €16,226 | +€3,630 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,596 | €16,226 | +€3,630 | +28.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.