JACQ17: 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.
JACQ17
Largest movements
- Receivables within one year +€17,088
up €17,088 (+73.2%), from €23,345 to €40,433
of which Other amounts receivable: +€12,395
- Tangible fixed assets -€2,717
down €2,717 (-28.6%), from €9,508 to €6,791
of which Furniture and vehicles: -€2,278
- Intangible fixed assets -€2,498
down €2,498 (-70.9%), from €3,521 to €1,024
- Receivables after one year -€2,000
down €2,000 (-10.0%), from €20,000 to €18,000
- Cash +€1,826
up €1,826 (+10.6%), from €17,274 to €19,100
mainly Net result for the year (+€12,596) and Depreciation (+€5,214)
- Reserves +€12,596
up €12,596 (+19.5%), from €64,622 to €77,217
- Trade debts -€2,762
down €2,762 (-98.7%), from €2,797 to €35
- Tax, wage and social debts +€1,866
up €1,866 (+50.1%), from €3,729 to €5,595
- Gross operating margin +€12,067
up €12,067 (+108.5%), from €11,121 to €23,188
- Taxes +€4,287
up €4,287 (+586.3%), from €731 to €5,018
- Depreciation -€3,533
down €3,533 (-40.4%), from €8,747 to €5,214
- Other operating charges +€397
up €397 (+300.9%), from €132 to €529
- Financial income +€256
up €256 (+408.8%), from €63 to €318
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 | €73,648 | €85,348 | +€11,700 | +15.9% |
| Fixed assets | 21/28 | €13,029 | €7,815 | -€5,214 | -40.0% |
| Intangible fixed assets | 21 | €3,521 | €1,024 | -€2,498 | -70.9% |
| Tangible fixed assets | 22/27 | €9,508 | €6,791 | -€2,717 | -28.6% |
| Plant, machinery and equipment | 23 | €1,069 | €630 | -€438 | -41.0% |
| Furniture and vehicles | 24 | €8,439 | €6,161 | -€2,278 | -27.0% |
| Current assets | 29/58 | €60,619 | €77,533 | +€16,914 | +27.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €18,000 | -€2,000 | -10.0% |
| Other amounts receivable | 291 | €20,000 | €18,000 | -€2,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €23,345 | €40,433 | +€17,088 | +73.2% |
| Trade receivables | 40 | €11,078 | €15,771 | +€4,693 | +42.4% |
| Other amounts receivable | 41 | €12,268 | €24,663 | +€12,395 | +101.0% |
| Cash at bank and in hand | 54/58 | €17,274 | €19,100 | +€1,826 | +10.6% |
| Total equity and liabilities | 10/49 | €73,648 | €85,348 | +€11,700 | +15.9% |
| Equity | 10/15 | €67,122 | €79,717 | +€12,596 | +18.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €64,622 | €77,217 | +€12,596 | +19.5% |
| Distributable reserves | 133 | €64,622 | €77,217 | +€12,596 | +19.5% |
| Amounts payable | 17/49 | €6,526 | €5,630 | -€896 | -13.7% |
| Amounts payable within one year | 42/48 | €6,526 | €5,630 | -€896 | -13.7% |
| Trade debts | 44 | €2,797 | €35 | -€2,762 | -98.7% |
| Suppliers | 440/4 | €2,797 | €35 | -€2,762 | -98.7% |
| Taxes, remuneration and social security | 45 | €3,729 | €5,595 | +€1,866 | +50.1% |
| Taxes | 450/3 | €3,729 | €5,595 | +€1,866 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,747 | €5,214 | -€3,533 | -40.4% |
| Other operating charges | 640/8 | €132 | €529 | +€397 | +300.9% |
| Gross operating margin | 9900 | €11,121 | €23,188 | +€12,067 | +108.5% |
| Operating profit (loss) | 9901 | €2,242 | €17,444 | +€15,203 | +678.2% |
| Financial income | 75/76B | €63 | €318 | +€256 | +408.8% |
| Recurring financial income | 75 | €63 | €318 | +€256 | +408.8% |
| Financial charges | 65/66B | €44 | €149 | +€104 | +235.8% |
| Recurring financial charges | 65 | €44 | €149 | +€104 | +235.8% |
| Profit (loss) for the period before taxes | 9903 | €2,260 | €17,614 | +€15,354 | +679.4% |
| Income taxes | 67/77 | €731 | €5,018 | +€4,287 | +586.3% |
| Profit (loss) for the period | 9904 | €1,529 | €12,596 | +€11,067 | +723.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,529 | €12,596 | +€11,067 | +723.9% |
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 9 October 2026 via checked.be.