JACOPLUS: 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.
JACOPLUS
Largest movements
- Receivables within one year +€2,574
up €2,574 (+214.8%), from €1,198 to €3,772
- Cash -€2,381
down €2,381 (-16.7%), from €14,244 to €11,864
mainly Contributions, distributions and other (-€10,000) and Receivables within one year (-€2,574)
- Reserves -€10,000
down €10,000 (-28.8%), from €34,734 to €24,734
- Profit (loss) carried forward +€8,660
up €8,660 (+27.3%), from -€31,747 to -€23,086
- Tax, wage and social debts +€1,629
up €1,629 (+155.6%), from €1,047 to €2,676
- Gross operating margin +€3,464
up €3,464 (+61.4%), from €5,646 to €9,110
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 | €15,442 | €15,717 | +€275 | +1.8% |
| Current assets | 29/58 | €15,442 | €15,717 | +€275 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,198 | €3,772 | +€2,574 | +214.8% |
| Trade receivables | 40 | €1,198 | €3,772 | +€2,574 | +214.8% |
| Cash at bank and in hand | 54/58 | €14,244 | €11,864 | -€2,381 | -16.7% |
| Deferred charges and accrued income | 490/1 | - | €82 | +€82 | |
| Total equity and liabilities | 10/49 | €15,442 | €15,717 | +€275 | +1.8% |
| Equity | 10/15 | €3,988 | €2,648 | -€1,340 | -33.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,734 | €24,734 | -€10,000 | -28.8% |
| Distributable reserves | 133 | €34,734 | €24,734 | -€10,000 | -28.8% |
| Profit (loss) carried forward | 14 | -€31,747 | -€23,086 | +€8,660 | +27.3% |
| Amounts payable | 17/49 | €11,454 | €13,069 | +€1,615 | +14.1% |
| Amounts payable within one year | 42/48 | €11,454 | €13,069 | +€1,615 | +14.1% |
| Trade debts | 44 | €907 | €893 | -€14 | -1.6% |
| Suppliers | 440/4 | €907 | €893 | -€14 | -1.6% |
| Taxes, remuneration and social security | 45 | €1,047 | €2,676 | +€1,629 | +155.6% |
| Taxes | 450/3 | €1,047 | €2,676 | +€1,629 | +155.6% |
| Other amounts payable | 47/48 | €9,500 | €9,500 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €407 | +€20 | +5.1% |
| Gross operating margin | 9900 | €5,646 | €9,110 | +€3,464 | +61.4% |
| Operating profit (loss) | 9901 | €5,258 | €8,702 | +€3,444 | +65.5% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €5,219 | €8,660 | +€3,442 | +65.9% |
| Profit (loss) for the period | 9904 | €5,219 | €8,660 | +€3,442 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,219 | €8,660 | +€3,442 | +65.9% |
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 2 October 2026 via checked.be.