JACON NEXT: 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.
JACON NEXT
Largest movements
- Receivables within one year -€48,472
down €48,472 (-27.3%), from €177,730 to €129,258
of which Trade receivables: -€51,977
- Cash +€28,039
up €28,039 (+25.1%), from €111,506 to €139,544
mainly Net result for the year (+€166,115) and Receivables within one year (+€48,472)
- Tangible fixed assets -€23,207
down €23,207 (-34.0%), from €68,194 to €44,986
of which Furniture and vehicles: -€21,762
- Financial fixed assets +€6,300
new in 2025: €6,300
- Reserves +€166,115
up €166,115 (+501.1%), from €33,147 to €199,262
- Other debts -€155,007
down €155,007 (-82.5%), from €187,895 to €32,888
- Trade debts -€36,116
down €36,116 (-37.3%), from €96,776 to €60,660
- Current portion of long-term debt -€17,444
no longer reported in 2025 (was €17,444)
- Tax, wage and social debts +€3,708
up €3,708 (+13.4%), from €27,716 to €31,423
of which Remuneration and social security: +€3,849
- Gross operating margin +€228,395
up €228,395 (+215.5%), from €105,974 to €334,368
- Taxes +€62,184
up €62,184 (+307.0%), from €20,257 to €82,441
- Staff costs +€28,967
up €28,967 (+136.1%), from €21,287 to €50,253
- Depreciation +€7,237
up €7,237 (+28.1%), from €25,731 to €32,969
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 | €369,478 | €329,233 | -€40,245 | -10.9% |
| Fixed assets | 21/28 | €73,067 | €53,024 | -€20,043 | -27.4% |
| Intangible fixed assets | 21 | €4,873 | €1,738 | -€3,135 | -64.3% |
| Tangible fixed assets | 22/27 | €68,194 | €44,986 | -€23,207 | -34.0% |
| Plant, machinery and equipment | 23 | €3,467 | €2,022 | -€1,445 | -41.7% |
| Furniture and vehicles | 24 | €37,902 | €16,140 | -€21,762 | -57.4% |
| Other tangible fixed assets | 26 | €26,824 | €26,824 | = | 0.0% |
| Financial fixed assets | 28 | - | €6,300 | +€6,300 | |
| Current assets | 29/58 | €296,411 | €276,209 | -€20,202 | -6.8% |
| Amounts receivable within one year | 40/41 | €177,730 | €129,258 | -€48,472 | -27.3% |
| Trade receivables | 40 | €177,730 | €125,753 | -€51,977 | -29.2% |
| Other amounts receivable | 41 | - | €3,505 | +€3,505 | |
| Cash at bank and in hand | 54/58 | €111,506 | €139,544 | +€28,039 | +25.1% |
| Deferred charges and accrued income | 490/1 | €7,175 | €7,407 | +€232 | +3.2% |
| Total equity and liabilities | 10/49 | €369,478 | €329,233 | -€40,245 | -10.9% |
| Equity | 10/15 | €38,147 | €204,262 | +€166,115 | +435.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,147 | €199,262 | +€166,115 | +501.1% |
| Distributable reserves | 133 | €33,147 | €199,262 | +€166,115 | +501.1% |
| Amounts payable | 17/49 | €331,331 | €124,971 | -€206,360 | -62.3% |
| Amounts payable within one year | 42/48 | €329,831 | €124,971 | -€204,860 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €17,444 | - | -€17,444 | |
| Trade debts | 44 | €96,776 | €60,660 | -€36,116 | -37.3% |
| Suppliers | 440/4 | €96,776 | €60,660 | -€36,116 | -37.3% |
| Taxes, remuneration and social security | 45 | €27,716 | €31,423 | +€3,708 | +13.4% |
| Taxes | 450/3 | €24,984 | €24,842 | -€142 | -0.6% |
| Remuneration and social security | 454/9 | €2,732 | €6,581 | +€3,849 | +140.9% |
| Other amounts payable | 47/48 | €187,895 | €32,888 | -€155,007 | -82.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Non-recurring operating income | 76A | - | €2,437 | +€2,437 | |
| Remuneration, social security and pensions | 62 | €21,287 | €50,253 | +€28,967 | +136.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,731 | €32,969 | +€7,237 | +28.1% |
| Other operating charges | 640/8 | €1,853 | €2,062 | +€209 | +11.3% |
| Gross operating margin | 9900 | €105,974 | €334,368 | +€228,395 | +215.5% |
| Operating profit (loss) | 9901 | €57,103 | €249,084 | +€191,982 | +336.2% |
| Financial income | 75/76B | €0 | €3 | +€2 | +525.0% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +525.0% |
| Financial charges | 65/66B | €774 | €530 | -€243 | -31.5% |
| Recurring financial charges | 65 | €774 | €530 | -€243 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €56,330 | €248,557 | +€192,227 | +341.3% |
| Income taxes | 67/77 | €20,257 | €82,441 | +€62,184 | +307.0% |
| Profit (loss) for the period | 9904 | €36,072 | €166,115 | +€130,043 | +360.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,072 | €166,115 | +€130,043 | +360.5% |
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 6 October 2026 via checked.be.