Jaco-Tech: 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.
Jaco-Tech
Largest movements
- Tangible fixed assets +€443,488
up €443,488 (+222.0%), from €199,811 to €643,299
of which Land and buildings: +€379,947
- Receivables within one year +€69,251
up €69,251 (+599.0%), from €11,561 to €80,812
of which Other amounts receivable: +€80,177
- Cash -€19,979
down €19,979 (-14.1%), from €141,983 to €122,004
mainly Investment in fixed assets (net) (-€462,211) and Receivables within one year (-€69,251)
- Debts after one year +€451,893
up €451,893 (+296.6%), from €152,336 to €604,229
of which Financial debts: +€443,583
- Profit (loss) carried forward +€42,279
up €42,279 (+197.3%), from €21,424 to €63,702
- Current portion of long-term debt +€31,172
up €31,172 (+669.5%), from €4,656 to €35,828
- Other debts -€14,269
no longer reported in 2025 (was €14,269)
- Tax, wage and social debts -€13,586
down €13,586 (-34.7%), from €39,107 to €25,521
- Turnover -€269,956
no longer reported in 2025 (was €269,956)
- Purchases and services -€166,731
no longer reported in 2025 (was €166,731)
- Other operating charges +€43,912
up €43,912 (+4401.7%), from €998 to €44,909
- Gross operating margin +€19,042
up €19,042 (+16.7%), from €114,237 to €133,280
- Taxes -€17,960
down €17,960 (-63.9%), from €28,107 to €10,147
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 | €353,355 | €846,115 | +€492,760 | +139.5% |
| Fixed assets | 21/28 | €199,811 | €643,299 | +€443,488 | +222.0% |
| Tangible fixed assets | 22/27 | €199,811 | €643,299 | +€443,488 | +222.0% |
| Land and buildings | 22 | €199,811 | €579,758 | +€379,947 | +190.2% |
| Furniture and vehicles | 24 | - | €63,541 | +€63,541 | |
| Current assets | 29/58 | €153,544 | €202,816 | +€49,272 | +32.1% |
| Amounts receivable within one year | 40/41 | €11,561 | €80,812 | +€69,251 | +599.0% |
| Trade receivables | 40 | €10,925 | - | -€10,925 | |
| Other amounts receivable | 41 | €635 | €80,812 | +€80,177 | +12618.1% |
| Cash at bank and in hand | 54/58 | €141,983 | €122,004 | -€19,979 | -14.1% |
| Total equity and liabilities | 10/49 | €353,355 | €846,115 | +€492,760 | +139.5% |
| Equity | 10/15 | €113,376 | €155,654 | +€42,279 | +37.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €89,952 | €89,952 | = | 0.0% |
| Distributable reserves | 133 | €89,952 | €89,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,424 | €63,702 | +€42,279 | +197.3% |
| Amounts payable | 17/49 | €239,979 | €690,461 | +€450,482 | +187.7% |
| Amounts payable after more than one year | 17 | €152,336 | €604,229 | +€451,893 | +296.6% |
| Financial debts | 170/4 | €152,336 | €595,919 | +€443,583 | +291.2% |
| Other amounts payable | 178/9 | - | €8,310 | +€8,310 | |
| Amounts payable within one year | 42/48 | €87,255 | €86,231 | -€1,024 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €4,656 | €35,828 | +€31,172 | +669.5% |
| Trade debts | 44 | €27,513 | €24,882 | -€2,631 | -9.6% |
| Suppliers | 440/4 | €27,513 | €24,882 | -€2,631 | -9.6% |
| Advances received on contracts in progress | 46 | €1,710 | - | -€1,710 | |
| Taxes, remuneration and social security | 45 | €39,107 | €25,521 | -€13,586 | -34.7% |
| Taxes | 450/3 | €39,107 | €25,521 | -€13,586 | -34.7% |
| Other amounts payable | 47/48 | €14,269 | - | -€14,269 | |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Turnover | 70 | €269,956 | - | -€269,956 | |
| Goods, raw materials, services and sundry goods | 60/61 | €166,731 | - | -€166,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,139 | €18,723 | +€15,584 | +496.5% |
| Other operating charges | 640/8 | €998 | €44,909 | +€43,912 | +4401.7% |
| Gross operating margin | 9900 | €114,237 | €133,280 | +€19,042 | +16.7% |
| Operating profit (loss) | 9901 | €110,101 | €69,647 | -€40,454 | -36.7% |
| Financial income | 75/76B | €61 | €278 | +€217 | +356.3% |
| Recurring financial income | 75 | €61 | €278 | +€217 | +356.3% |
| Financial charges | 65/66B | €7,101 | €17,499 | +€10,398 | +146.4% |
| Recurring financial charges | 65 | €7,101 | €17,499 | +€10,398 | +146.4% |
| Profit (loss) for the period before taxes | 9903 | €103,061 | €52,426 | -€50,635 | -49.1% |
| Income taxes | 67/77 | €28,107 | €10,147 | -€17,960 | -63.9% |
| Profit (loss) for the period | 9904 | €74,953 | €42,279 | -€32,675 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,953 | €42,279 | -€32,675 | -43.6% |
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 2 October 2026 via checked.be.