JACO TRADING: 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 TRADING
Largest movements
- Tangible fixed assets -€13,670
down €13,670 (-27.6%), from €49,469 to €35,799
of which Other tangible fixed assets: -€10,028
- Stocks and contracts -€4,373
down €4,373 (-39.9%), from €10,964 to €6,592
- Receivables within one year -€1,863
down €1,863 (-57.5%), from €3,241 to €1,379
of which Trade receivables: -€1,191
- Deferred charges and accrued income +€1,500
new in 2025: €1,500
- Cash +€994
up €994 (+144%), from €690 to €1,683
mainly Contributions, distributions and other (+€46,000) and Depreciation (+€13,670)
- Contributions +€46,000
up €46,000 (+1,150%), from €4,000 to €50,000
- Current portion of long-term debt -€31,119
no longer reported in 2025 (was €31,119)
- Other debts -€25,351
down €25,351 (-62.4%), from €40,614 to €15,264
- Trade debts -€13,028
down €13,028 (-97.3%), from €13,388 to €360
- Profit (loss) carried forward +€6,085
up €6,085 (+24.6%), from -€24,757 to -€18,672
- Depreciation -€2,300
down €2,300 (-14.4%), from €15,971 to €13,670
- Financial charges -€1,051
down €1,051 (-59.2%), from €1,775 to €724
- Gross operating margin -€913
down €913 (-4.2%), from €21,792 to €20,879
- Staff costs -€248
no longer reported in 2025 (was €248)
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.
Derived cash bridge
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 | €64,365 | €46,952 | -€17,412 | -27.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €49,469 | €35,799 | -€13,670 | -27.6% |
| Tangible fixed assets | 22/27 | €49,469 | €35,799 | -€13,670 | -27.6% |
| Plant, machinery and equipment | 23 | €3,674 | €32 | -€3,642 | -99.1% |
| Other tangible fixed assets | 26 | €45,795 | €35,767 | -€10,028 | -21.9% |
| Current assets | 29/58 | €14,896 | €11,154 | -€3,742 | -25.1% |
| Stocks and contracts in progress | 3 | €10,964 | €6,592 | -€4,373 | -39.9% |
| Stocks | 30/36 | €10,964 | €6,592 | -€4,373 | -39.9% |
| Amounts receivable within one year | 40/41 | €3,241 | €1,379 | -€1,863 | -57.5% |
| Trade receivables | 40 | €1,815 | €624 | -€1,191 | -65.6% |
| Other amounts receivable | 41 | €1,426 | €754 | -€672 | -47.1% |
| Cash at bank and in hand | 54/58 | €690 | €1,683 | +€994 | +144% |
| Deferred charges and accrued income | 490/1 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €64,365 | €46,952 | -€17,412 | -27.1% |
| Equity | 10/15 | -€20,757 | €31,328 | +€52,085 | |
| Contributions | 10/11 | €4,000 | €50,000 | +€46,000 | +1,150% |
| Profit (loss) carried forward | 14 | -€24,757 | -€18,672 | +€6,085 | +24.6% |
| Amounts payable | 17/49 | €85,121 | €15,624 | -€69,497 | -81.6% |
| Amounts payable within one year | 42/48 | €85,121 | €15,624 | -€69,497 | -81.6% |
| Current portion of amounts payable after more than one year | 42 | €31,119 | - | -€31,119 | |
| Trade debts | 44 | €13,388 | €360 | -€13,028 | -97.3% |
| Suppliers | 440/4 | €13,388 | €360 | -€13,028 | -97.3% |
| Other amounts payable | 47/48 | €40,614 | €15,264 | -€25,351 | -62.4% |
| Remuneration, social security and pensions | 62 | €248 | - | -€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,971 | €13,670 | -€2,300 | -14.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,792 | €20,879 | -€913 | -4.2% |
| Operating profit (loss) | 9901 | €5,186 | €6,809 | +€1,623 | +31.3% |
| Financial charges | 65/66B | €1,775 | €724 | -€1,051 | -59.2% |
| Recurring financial charges | 65 | €1,775 | €724 | -€1,051 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €3,411 | €6,085 | +€2,674 | +78.4% |
| Profit (loss) for the period | 9904 | €3,411 | €6,085 | +€2,674 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,411 | €6,085 | +€2,674 | +78.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.