JACOSMET: 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.
JACOSMET
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€16,311
down €16,311 (-81.8%), from €19,942 to €3,631
- Financial charges -€13,341
down €13,341 (-95.1%), from €14,024 to €683
- Taxes -€4,111
down €4,111 (-87.2%), from €4,712 to €601
- Other operating charges -€277
down €277 (-10.5%), from €2,627 to €2,350
- Gross operating margin -€29
down €29 (-1.8%), from €1,563 to €1,534
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 | €352,893 | €354,374 | +€1,481 | +0.4% |
| Fixed assets | 21/28 | €241,669 | €241,669 | = | 0.0% |
| Tangible fixed assets | 22/27 | €241,669 | €241,669 | = | 0.0% |
| Land and buildings | 22 | €241,669 | €241,669 | = | 0.0% |
| Current assets | 29/58 | €111,224 | €112,705 | +€1,481 | +1.3% |
| Amounts receivable within one year | 40/41 | €696 | €3,816 | +€3,120 | +448.2% |
| Other amounts receivable | 41 | €696 | €3,816 | +€3,120 | +448.2% |
| Current investments | 50/53 | €88,650 | €86,150 | -€2,500 | -2.8% |
| Cash at bank and in hand | 54/58 | €21,878 | €22,739 | +€861 | +3.9% |
| Total equity and liabilities | 10/49 | €352,893 | €354,374 | +€1,481 | +0.4% |
| Equity | 10/15 | €322,867 | €324,398 | +€1,531 | +0.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €72,867 | €74,398 | +€1,531 | +2.1% |
| Non-distributable reserves | 130/1 | €4,510 | €4,590 | +€80 | +1.8% |
| Legal reserve | 130 | €4,510 | €4,590 | +€80 | +1.8% |
| Distributable reserves | 133 | €68,357 | €69,808 | +€1,451 | +2.1% |
| Amounts payable | 17/49 | €30,026 | €29,976 | -€50 | -0.2% |
| Amounts payable within one year | 42/48 | €30,026 | €29,976 | -€50 | -0.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,026 | €29,976 | -€50 | -0.2% |
| Other operating charges | 640/8 | €2,627 | €2,350 | -€277 | -10.5% |
| Gross operating margin | 9900 | €1,563 | €1,534 | -€29 | -1.8% |
| Operating profit (loss) | 9901 | -€1,063 | -€815 | +€248 | +23.3% |
| Financial income | 75/76B | €19,942 | €3,631 | -€16,311 | -81.8% |
| Recurring financial income | 75 | €19,942 | €3,631 | -€16,311 | -81.8% |
| Financial charges | 65/66B | €14,024 | €683 | -€13,341 | -95.1% |
| Recurring financial charges | 65 | €14,024 | €683 | -€13,341 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €4,854 | €2,132 | -€2,722 | -56.1% |
| Income taxes | 67/77 | €4,712 | €601 | -€4,111 | -87.2% |
| Profit (loss) for the period | 9904 | €142 | €1,531 | +€1,389 | +978.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142 | €1,531 | +€1,389 | +978.7% |
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 8 October 2026 via checked.be.