JACOM: 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.
JACOM
Largest movements
- Stocks and contracts -€7,000
down €7,000 (-70.0%), from €9,994 to €2,994
- Reserves +€30,579
up €30,579 (+30.9%), from €98,935 to €129,514
of which Distributable reserves: +€30,579
- Tax, wage and social debts -€18,510
no longer reported in 2024 (was €18,510)
- Debts after one year -€18,293
down €18,293 (-44.4%), from €41,160 to €22,867
- Staff costs -€18,510
no longer reported in 2024 (was €18,510)
- Gross operating margin -€13,588
down €13,588 (-20.8%), from €65,377 to €51,789
- Write-downs +€7,000
new in 2024: €7,000
- Financial charges -€776
down €776 (-24.8%), from €3,124 to €2,348
- Taxes -€766
down €766 (-6.5%), from €11,716 to €10,950
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,252 | €321,523 | -€4,729 | -1.4% |
| Fixed assets | 21/28 | €316,258 | €318,529 | +€2,271 | +0.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €316,258 | €318,529 | +€2,271 | +0.7% |
| Land and buildings | 22 | €188,628 | €188,628 | = | 0.0% |
| Furniture and vehicles | 24 | €127,630 | €129,901 | +€2,271 | +1.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €9,994 | €2,994 | -€7,000 | -70.0% |
| Stocks and contracts in progress | 3 | €9,994 | €2,994 | -€7,000 | -70.0% |
| Stocks | 30/36 | €9,994 | €2,994 | -€7,000 | -70.0% |
| Total equity and liabilities | 10/49 | €326,252 | €321,523 | -€4,729 | -1.4% |
| Equity | 10/15 | €245,165 | €278,015 | +€32,850 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,935 | €129,514 | +€30,579 | +30.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €97,075 | €97,075 | = | 0.0% |
| Distributable reserves | 133 | - | €30,579 | +€30,579 | |
| Profit (loss) carried forward | 14 | €127,630 | €129,901 | +€2,271 | +1.8% |
| Amounts payable | 17/49 | €81,087 | €43,508 | -€37,579 | -46.3% |
| Amounts payable after more than one year | 17 | €41,160 | €22,867 | -€18,293 | -44.4% |
| Financial debts | 170/4 | €41,160 | €22,867 | -€18,293 | -44.4% |
| Amounts payable within one year | 42/48 | €39,927 | €20,641 | -€19,286 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €18,293 | €18,293 | = | 0.0% |
| Financial debts | 43 | €3,124 | €2,348 | -€776 | -24.8% |
| Credit institutions | 430/8 | €3,124 | €2,348 | -€776 | -24.8% |
| Taxes, remuneration and social security | 45 | €18,510 | - | -€18,510 | |
| Remuneration and social security | 454/9 | €18,510 | - | -€18,510 | |
| Remuneration, social security and pensions | 62 | €18,510 | - | -€18,510 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,000 | +€7,000 | |
| Gross operating margin | 9900 | €65,377 | €51,789 | -€13,588 | -20.8% |
| Operating profit (loss) | 9901 | €46,867 | €44,789 | -€2,078 | -4.4% |
| Financial income | 75/76B | €1,359 | €1,359 | = | 0.0% |
| Recurring financial income | 75 | €1,359 | €1,359 | = | 0.0% |
| Financial charges | 65/66B | €3,124 | €2,348 | -€776 | -24.8% |
| Recurring financial charges | 65 | €3,124 | €2,348 | -€776 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €45,102 | €43,800 | -€1,302 | -2.9% |
| Income taxes | 67/77 | €11,716 | €10,950 | -€766 | -6.5% |
| Profit (loss) for the period | 9904 | €33,386 | €32,850 | -€536 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,386 | €32,850 | -€536 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.