JACONINCK: 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.
JACONINCK
Largest movements
- Receivables within one year -€11,789
down €11,789 (-53.3%), from €22,120 to €10,331
of which Trade receivables: -€10,221
- Deferred charges and accrued income +€1,555
up €1,555 (+26.2%), from €5,929 to €7,484
- Tangible fixed assets -€946
down €946 (-14.1%), from €6,716 to €5,770
of which Furniture and vehicles: -€583
- Trade debts -€7,518
down €7,518 (-86.7%), from €8,670 to €1,153
- Tax, wage and social debts -€4,486
down €4,486 (-46.2%), from €9,721 to €5,235
- Gross operating margin -€16,329
down €16,329 (-64.3%), from €25,384 to €9,055
- Taxes -€3,492
down €3,492 (-61.5%), from €5,678 to €2,186
- Financial charges +€698
up €698 (+37.2%), from €1,879 to €2,577
- Depreciation +€618
up €618 (+32.4%), from €1,905 to €2,523
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 | €81,539 | €69,801 | -€11,738 | -14.4% |
| Fixed assets | 21/28 | €6,716 | €5,770 | -€946 | -14.1% |
| Tangible fixed assets | 22/27 | €6,716 | €5,770 | -€946 | -14.1% |
| Land and buildings | 22 | €764 | €401 | -€363 | -47.5% |
| Furniture and vehicles | 24 | €5,952 | €5,369 | -€583 | -9.8% |
| Current assets | 29/58 | €74,823 | €64,030 | -€10,793 | -14.4% |
| Amounts receivable within one year | 40/41 | €22,120 | €10,331 | -€11,789 | -53.3% |
| Trade receivables | 40 | €19,803 | €9,581 | -€10,221 | -51.6% |
| Other amounts receivable | 41 | €2,317 | €750 | -€1,567 | -67.6% |
| Cash at bank and in hand | 54/58 | €46,774 | €46,215 | -€558 | -1.2% |
| Deferred charges and accrued income | 490/1 | €5,929 | €7,484 | +€1,555 | +26.2% |
| Total equity and liabilities | 10/49 | €81,539 | €69,801 | -€11,738 | -14.4% |
| Equity | 10/15 | €63,148 | €62,860 | -€287 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,300 | €31,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,837 | €1,837 | = | 0.0% |
| Distributable reserves | 133 | €29,463 | €29,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,648 | €25,361 | -€287 | -1.1% |
| Amounts payable | 17/49 | €18,391 | €6,941 | -€11,451 | -62.3% |
| Amounts payable within one year | 42/48 | €18,391 | €6,891 | -€11,501 | -62.5% |
| Trade debts | 44 | €8,670 | €1,153 | -€7,518 | -86.7% |
| Suppliers | 440/4 | €8,670 | €1,153 | -€7,518 | -86.7% |
| Taxes, remuneration and social security | 45 | €9,721 | €5,235 | -€4,486 | -46.2% |
| Taxes | 450/3 | €9,721 | €5,235 | -€4,486 | -46.2% |
| Other amounts payable | 47/48 | - | €503 | +€503 | |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,905 | €2,523 | +€618 | +32.4% |
| Other operating charges | 640/8 | €2,102 | €2,080 | -€22 | -1.0% |
| Gross operating margin | 9900 | €25,384 | €9,055 | -€16,329 | -64.3% |
| Operating profit (loss) | 9901 | €21,377 | €4,452 | -€16,925 | -79.2% |
| Financial income | 75/76B | €76 | €24 | -€52 | -68.5% |
| Recurring financial income | 75 | €76 | €24 | -€52 | -68.5% |
| Financial charges | 65/66B | €1,879 | €2,577 | +€698 | +37.2% |
| Recurring financial charges | 65 | €1,879 | €2,577 | +€698 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €19,575 | €1,899 | -€17,676 | -90.3% |
| Income taxes | 67/77 | €5,678 | €2,186 | -€3,492 | -61.5% |
| Profit (loss) for the period | 9904 | €13,896 | -€287 | -€14,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,896 | -€287 | -€14,184 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.