JacoFabro: 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.
JacoFabro
Largest movements
- Receivables within one year +€8,555
up €8,555 (+73.9%), from €11,575 to €20,131
of which Trade receivables: +€9,692
- Cash -€2,326
down €2,326 (-56.9%), from €4,090 to €1,764
mainly Receivables within one year (-€8,555) and Tax, wage and social debts (-€3,687)
- Deferred charges and accrued income -€1,367
down €1,367 (-29.1%), from €4,688 to €3,321
- Formation expenses -€256
down €256 (-100.0%), from €256 to €0
- Trade debts +€7,066
up €7,066 (+4793.1%), from €147 to €7,213
- Tax, wage and social debts -€3,687
down €3,687 (-35.9%), from €10,256 to €6,569
of which Remuneration and social security: -€2,500
- Other debts +€2,354
up €2,354 (+29.5%), from €7,967 to €10,321
- Profit (loss) carried forward -€1,206
down €1,206 (-92.6%), from -€1,303 to -€2,509
- Gross operating margin -€5,425
down €5,425 (-70.3%), from €7,718 to €2,293
- Taxes -€1,539
down €1,539 (-91.0%), from €1,691 to €152
- Depreciation -€333
down €333 (-49.8%), from €669 to €336
- Financial charges +€226
up €226 (+10.5%), from €2,151 to €2,378
- Financial income +€136
up €136 (+421.7%), from €32 to €169
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 | €21,068 | €25,595 | +€4,527 | +21.5% |
| Formation expenses | 20 | €256 | €0 | -€256 | -100.0% |
| Fixed assets | 21/28 | €459 | €379 | -€80 | -17.4% |
| Tangible fixed assets | 22/27 | €459 | €379 | -€80 | -17.4% |
| Land and buildings | 22 | €459 | €379 | -€80 | -17.4% |
| Current assets | 29/58 | €20,353 | €25,216 | +€4,863 | +23.9% |
| Amounts receivable within one year | 40/41 | €11,575 | €20,131 | +€8,555 | +73.9% |
| Trade receivables | 40 | €10,439 | €20,131 | +€9,692 | +92.9% |
| Other amounts receivable | 41 | €1,137 | €0 | -€1,137 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,090 | €1,764 | -€2,326 | -56.9% |
| Deferred charges and accrued income | 490/1 | €4,688 | €3,321 | -€1,367 | -29.1% |
| Total equity and liabilities | 10/49 | €21,068 | €25,595 | +€4,527 | +21.5% |
| Equity | 10/15 | €2,697 | €1,491 | -€1,206 | -44.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,303 | -€2,509 | -€1,206 | -92.6% |
| Amounts payable | 17/49 | €18,371 | €24,104 | +€5,733 | +31.2% |
| Amounts payable within one year | 42/48 | €18,371 | €24,104 | +€5,733 | +31.2% |
| Trade debts | 44 | €147 | €7,213 | +€7,066 | +4793.1% |
| Suppliers | 440/4 | €147 | €7,213 | +€7,066 | +4793.1% |
| Taxes, remuneration and social security | 45 | €10,256 | €6,569 | -€3,687 | -35.9% |
| Taxes | 450/3 | €7,756 | €6,569 | -€1,187 | -15.3% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €7,967 | €10,321 | +€2,354 | +29.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €336 | -€333 | -49.8% |
| Other operating charges | 640/8 | €717 | €802 | +€85 | +11.8% |
| Gross operating margin | 9900 | €7,718 | €2,293 | -€5,425 | -70.3% |
| Operating profit (loss) | 9901 | €6,331 | €1,155 | -€5,176 | -81.8% |
| Financial income | 75/76B | €32 | €169 | +€136 | +421.7% |
| Recurring financial income | 75 | €32 | €169 | +€136 | +421.7% |
| Financial charges | 65/66B | €2,151 | €2,378 | +€226 | +10.5% |
| Recurring financial charges | 65 | €2,151 | €2,378 | +€226 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €4,212 | -€1,055 | -€5,267 | |
| Income taxes | 67/77 | €1,691 | €152 | -€1,539 | -91.0% |
| Profit (loss) for the period | 9904 | €2,521 | -€1,206 | -€3,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,521 | -€1,206 | -€3,727 |
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 12 October 2026 via checked.be.