JACOUX: 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.
JACOUX
Largest movements
- Receivables within one year +€16,527
up €16,527 (+1154.7%), from €1,431 to €17,958
of which Trade receivables: +€17,958
- Cash +€1,910
up €1,910 (+4.6%), from €41,874 to €43,783
mainly Other debts (+€25,680) and Tax, wage and social debts (+€9,775)
- Tangible fixed assets -€1,585
down €1,585 (-18.1%), from €8,780 to €7,194
of which Land and buildings: -€1,250
- Other debts +€25,680
up €25,680 (+136.0%), from €18,881 to €44,562
- Reserves -€19,396
down €19,396 (-60.2%), from €32,245 to €12,849
- Tax, wage and social debts +€9,775
up €9,775 (+2464.8%), from €397 to €10,171
- Trade debts +€792
up €792 (+716.6%), from €110 to €902
- Gross operating margin -€10,757
down €10,757 (-42.0%), from €25,608 to €14,851
- Taxes -€3,279
down €3,279 (-56.7%), from €5,780 to €2,501
- Financial charges +€623
up €623 (+36.4%), from €1,709 to €2,332
- Depreciation +€331
up €331 (+7.9%), from €4,212 to €4,543
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 | €52,277 | €69,128 | +€16,851 | +32.2% |
| Fixed assets | 21/28 | €8,972 | €7,387 | -€1,585 | -17.7% |
| Tangible fixed assets | 22/27 | €8,780 | €7,194 | -€1,585 | -18.1% |
| Land and buildings | 22 | €2,681 | €1,431 | -€1,250 | -46.6% |
| Plant, machinery and equipment | 23 | €2,154 | €1,566 | -€588 | -27.3% |
| Furniture and vehicles | 24 | €3,944 | €4,197 | +€253 | +6.4% |
| Financial fixed assets | 28 | €192 | €192 | = | 0.0% |
| Current assets | 29/58 | €43,305 | €61,741 | +€18,436 | +42.6% |
| Amounts receivable within one year | 40/41 | €1,431 | €17,958 | +€16,527 | +1154.7% |
| Trade receivables | 40 | €0 | €17,958 | +€17,958 | |
| Other amounts receivable | 41 | €1,431 | €0 | -€1,431 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,874 | €43,783 | +€1,910 | +4.6% |
| Total equity and liabilities | 10/49 | €52,277 | €69,128 | +€16,851 | +32.2% |
| Equity | 10/15 | €32,888 | €13,493 | -€19,396 | -59.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,245 | €12,849 | -€19,396 | -60.2% |
| Distributable reserves | 133 | €32,245 | €12,849 | -€19,396 | -60.2% |
| Profit (loss) carried forward | 14 | -€5,556 | -€5,556 | = | 0.0% |
| Amounts payable | 17/49 | €19,388 | €55,635 | +€36,247 | +187.0% |
| Amounts payable within one year | 42/48 | €19,388 | €55,635 | +€36,247 | +187.0% |
| Trade debts | 44 | €110 | €902 | +€792 | +716.6% |
| Suppliers | 440/4 | €110 | €902 | +€792 | +716.6% |
| Taxes, remuneration and social security | 45 | €397 | €10,171 | +€9,775 | +2464.8% |
| Taxes | 450/3 | €397 | €10,171 | +€9,775 | +2464.8% |
| Other amounts payable | 47/48 | €18,881 | €44,562 | +€25,680 | +136.0% |
| Remuneration, social security and pensions | 62 | €4,106 | €4,169 | +€62 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,212 | €4,543 | +€331 | +7.9% |
| Other operating charges | 640/8 | €534 | €698 | +€164 | +30.6% |
| Gross operating margin | 9900 | €25,608 | €14,851 | -€10,757 | -42.0% |
| Operating profit (loss) | 9901 | €16,755 | €5,441 | -€11,314 | -67.5% |
| Financial charges | 65/66B | €1,709 | €2,332 | +€623 | +36.4% |
| Recurring financial charges | 65 | €1,709 | €2,332 | +€623 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €15,046 | €3,110 | -€11,936 | -79.3% |
| Income taxes | 67/77 | €5,780 | €2,501 | -€3,279 | -56.7% |
| Profit (loss) for the period | 9904 | €9,266 | €609 | -€8,657 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,266 | €609 | -€8,657 | -93.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.