JACOTO: 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.
JACOTO
Largest movements
- Tangible fixed assets +€33,280
up €33,280 (+293.8%), from €11,328 to €44,608
of which Plant, machinery and equipment: +€33,964
- Receivables within one year +€12,604
up €12,604 (+331.0%), from €3,808 to €16,412
of which Other amounts receivable: +€12,556
- Cash -€6,339
down €6,339 (-21.8%), from €29,021 to €22,682
mainly Investment in fixed assets (net) (-€40,955) and Receivables within one year (-€12,604)
- Intangible fixed assets -€5,000
down €5,000 (-13.3%), from €37,494 to €32,494
- Debts after one year +€23,134
up €23,134 (+677.9%), from €3,413 to €26,546
- Reserves +€12,378
up €12,378 (+24.5%), from €50,439 to €62,817
- Current portion of long-term debt +€7,695
up €7,695 (+395.8%), from €1,944 to €9,639
- Tax, wage and social debts -€3,983
down €3,983 (-61.8%), from €6,446 to €2,463
- Short-term financial debts -€2,959
down €2,959 (-100.0%), from €2,959 to €0
of which Credit institutions: -€2,959
- Depreciation +€3,971
up €3,971 (+45.6%), from €8,704 to €12,675
- Financial charges +€2,186
up €2,186 (+242.0%), from €903 to €3,090
- Taxes -€2,142
down €2,142 (-34.7%), from €6,168 to €4,026
- Other operating charges +€333
up €333 (+61.1%), from €544 to €877
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 | €81,750 | €116,197 | +€34,447 | +42.1% |
| Fixed assets | 21/28 | €48,822 | €77,103 | +€28,280 | +57.9% |
| Intangible fixed assets | 21 | €37,494 | €32,494 | -€5,000 | -13.3% |
| Tangible fixed assets | 22/27 | €11,328 | €44,608 | +€33,280 | +293.8% |
| Land and buildings | 22 | €5,214 | €7,167 | +€1,952 | +37.4% |
| Plant, machinery and equipment | 23 | - | €33,964 | +€33,964 | |
| Furniture and vehicles | 24 | €987 | €351 | -€636 | -64.4% |
| Leasing and similar rights | 25 | €5,126 | €3,126 | -€2,000 | -39.0% |
| Current assets | 29/58 | €32,928 | €39,094 | +€6,166 | +18.7% |
| Amounts receivable within one year | 40/41 | €3,808 | €16,412 | +€12,604 | +331.0% |
| Trade receivables | 40 | €3,808 | €3,856 | +€48 | +1.3% |
| Other amounts receivable | 41 | - | €12,556 | +€12,556 | |
| Cash at bank and in hand | 54/58 | €29,021 | €22,682 | -€6,339 | -21.8% |
| Deferred charges and accrued income | 490/1 | €99 | €0 | -€99 | -100.0% |
| Total equity and liabilities | 10/49 | €81,750 | €116,197 | +€34,447 | +42.1% |
| Equity | 10/15 | €55,439 | €67,817 | +€12,378 | +22.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,439 | €62,817 | +€12,378 | +24.5% |
| Distributable reserves | 133 | €50,439 | €62,817 | +€12,378 | +24.5% |
| Amounts payable | 17/49 | €26,310 | €48,380 | +€22,069 | +83.9% |
| Amounts payable after more than one year | 17 | €3,413 | €26,546 | +€23,134 | +677.9% |
| Financial debts | 170/4 | €3,413 | €26,546 | +€23,134 | +677.9% |
| Amounts payable within one year | 42/48 | €22,898 | €21,809 | -€1,088 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €1,944 | €9,639 | +€7,695 | +395.8% |
| Financial debts | 43 | €2,959 | €0 | -€2,959 | -100.0% |
| Credit institutions | 430/8 | €2,959 | €0 | -€2,959 | -100.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €10,471 | €7,612 | -€2,859 | -27.3% |
| Suppliers | 440/4 | €10,471 | €7,612 | -€2,859 | -27.3% |
| Taxes, remuneration and social security | 45 | €6,446 | €2,463 | -€3,983 | -61.8% |
| Taxes | 450/3 | €6,446 | €2,463 | -€3,983 | -61.8% |
| Other amounts payable | 47/48 | €1,077 | €2,096 | +€1,018 | +94.5% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Non-recurring operating income | 76A | €1,529 | €1,165 | -€364 | -23.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,704 | €12,675 | +€3,971 | +45.6% |
| Other operating charges | 640/8 | €544 | €877 | +€333 | +61.1% |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100.0% |
| Gross operating margin | 9900 | €32,369 | €32,674 | +€306 | +0.9% |
| Operating profit (loss) | 9901 | €22,620 | €19,122 | -€3,498 | -15.5% |
| Financial income | 75/76B | €176 | €371 | +€195 | +110.8% |
| Recurring financial income | 75 | €176 | €371 | +€195 | +110.8% |
| Financial charges | 65/66B | €903 | €3,090 | +€2,186 | +242.0% |
| Recurring financial charges | 65 | €903 | €3,090 | +€2,186 | +242.0% |
| Profit (loss) for the period before taxes | 9903 | €21,892 | €16,404 | -€5,489 | -25.1% |
| Income taxes | 67/77 | €6,168 | €4,026 | -€2,142 | -34.7% |
| Profit (loss) for the period | 9904 | €15,725 | €12,378 | -€3,347 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,725 | €12,378 | -€3,347 | -21.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.