JACOMAP: 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.
JACOMAP
Largest movements
- Tangible fixed assets +€39,870
up €39,870 (+3.0%), from €1.3m to €1.4m
- Reserves +€28,000
up €28,000 (+6.4%), from €436,000 to €464,000
- Gross operating margin +€2,940
up €2,940 (+6.6%), from €44,461 to €47,401
- Financial charges +€2,569
up €2,569 (+63.4%), from €4,054 to €6,623
- Purchases and services -€1,743
down €1,743 (-12.1%), from €14,405 to €12,661
- Turnover +€1,196
up €1,196 (+2.0%), from €58,866 to €60,062
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 | €1,333,146 | €1,373,492 | +€40,347 | +3.0% |
| Fixed assets | 21/28 | €1,333,146 | €1,373,016 | +€39,870 | +3.0% |
| Tangible fixed assets | 22/27 | €1,333,146 | €1,373,016 | +€39,870 | +3.0% |
| Land and buildings | 22 | €1,333,146 | €1,373,016 | +€39,870 | +3.0% |
| Current assets | 29/58 | - | €477 | +€477 | |
| Amounts receivable within one year | 40/41 | - | €388 | +€388 | |
| Other amounts receivable | 41 | - | €388 | +€388 | |
| Cash at bank and in hand | 54/58 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €1,333,146 | €1,373,492 | +€40,347 | +3.0% |
| Equity | 10/15 | €1,026,197 | €1,053,532 | +€27,335 | +2.7% |
| Contributions | 10/11 | €589,500 | €589,500 | = | 0.0% |
| Reserves | 13 | €436,000 | €464,000 | +€28,000 | +6.4% |
| Distributable reserves | 133 | €436,000 | €464,000 | +€28,000 | +6.4% |
| Profit (loss) carried forward | 14 | €697 | €32 | -€665 | -95.4% |
| Amounts payable | 17/49 | €306,948 | €319,960 | +€13,012 | +4.2% |
| Amounts payable after more than one year | 17 | €167,600 | €175,696 | +€8,096 | +4.8% |
| Financial debts | 170/4 | €167,600 | €175,696 | +€8,096 | +4.8% |
| Amounts payable within one year | 42/48 | €137,681 | €142,806 | +€5,125 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €31,195 | €27,787 | -€3,408 | -10.9% |
| Trade debts | 44 | €1,966 | €2,047 | +€81 | +4.1% |
| Suppliers | 440/4 | €1,966 | €2,047 | +€81 | +4.1% |
| Taxes, remuneration and social security | 45 | €7,007 | €6,032 | -€976 | -13.9% |
| Taxes | 450/3 | €7,007 | €6,032 | -€976 | -13.9% |
| Other amounts payable | 47/48 | €97,513 | €106,941 | +€9,428 | +9.7% |
| Accrued charges and deferred income | 492/3 | €1,667 | €1,458 | -€209 | -12.5% |
| Turnover | 70 | €58,866 | €60,062 | +€1,196 | +2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,405 | €12,661 | -€1,743 | -12.1% |
| Other operating charges | 640/8 | €4,078 | €4,331 | +€253 | +6.2% |
| Gross operating margin | 9900 | €44,461 | €47,401 | +€2,940 | +6.6% |
| Operating profit (loss) | 9901 | €40,383 | €43,070 | +€2,687 | +6.7% |
| Financial charges | 65/66B | €4,054 | €6,623 | +€2,569 | +63.4% |
| Recurring financial charges | 65 | €4,054 | €6,623 | +€2,569 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €36,329 | €36,447 | +€118 | +0.3% |
| Income taxes | 67/77 | €9,577 | €9,112 | -€465 | -4.9% |
| Profit (loss) for the period | 9904 | €26,752 | €27,335 | +€583 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,752 | €27,335 | +€583 | +2.2% |
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 4 October 2026 via checked.be.