JACRA: 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.
JACRA
Largest movements
- Tangible fixed assets +€38,119
up €38,119 (+19.5%), from €195,324 to €233,443
of which Furniture and vehicles: +€62,918
- Receivables after one year -€27,500
down €27,500 (-16.7%), from €165,000 to €137,500
- Reserves +€7,052
up €7,052 (+2.0%), from €344,339 to €351,391
of which Distributable reserves: +€7,052
- Gross operating margin +€15,819
up €15,819 (+45.4%), from €34,846 to €50,665
- Depreciation +€3,227
up €3,227 (+9.2%), from €34,950 to €38,177
- Taxes +€1,314
up €1,314 (+94.3%), from €1,393 to €2,707
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 | €626,009 | €637,098 | +€11,089 | +1.8% |
| Fixed assets | 21/28 | €195,324 | €233,443 | +€38,119 | +19.5% |
| Tangible fixed assets | 22/27 | €195,324 | €233,443 | +€38,119 | +19.5% |
| Land and buildings | 22 | €186,185 | €162,748 | -€23,437 | -12.6% |
| Plant, machinery and equipment | 23 | €9,139 | €7,777 | -€1,362 | -14.9% |
| Furniture and vehicles | 24 | - | €62,918 | +€62,918 | |
| Current assets | 29/58 | €430,685 | €403,655 | -€27,030 | -6.3% |
| Amounts receivable after more than one year | 29 | €165,000 | €137,500 | -€27,500 | -16.7% |
| Other amounts receivable | 291 | €165,000 | €137,500 | -€27,500 | -16.7% |
| Amounts receivable within one year | 40/41 | €13,670 | €13,484 | -€186 | -1.4% |
| Trade receivables | 40 | €6,657 | €6,655 | -€2 | 0.0% |
| Other amounts receivable | 41 | €7,013 | €6,829 | -€184 | -2.6% |
| Cash at bank and in hand | 54/58 | €245,000 | €249,513 | +€4,513 | +1.8% |
| Deferred charges and accrued income | 490/1 | €7,015 | €3,158 | -€3,857 | -55.0% |
| Total equity and liabilities | 10/49 | €626,009 | €637,098 | +€11,089 | +1.8% |
| Equity | 10/15 | €616,975 | €626,391 | +€9,416 | +1.5% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | €344,339 | €351,391 | +€7,052 | +2.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €344,339 | €351,391 | +€7,052 | +2.0% |
| Profit (loss) carried forward | 14 | -€2,364 | €0 | +€2,364 | |
| Amounts payable | 17/49 | €9,033 | €10,707 | +€1,673 | +18.5% |
| Amounts payable within one year | 42/48 | €5,401 | €8,762 | +€3,361 | +62.2% |
| Trade debts | 44 | €0 | €1,643 | +€1,643 | |
| Suppliers | 440/4 | €0 | €1,643 | +€1,643 | |
| Taxes, remuneration and social security | 45 | €1,287 | €3,001 | +€1,713 | +133.1% |
| Taxes | 450/3 | €1,287 | €3,001 | +€1,713 | +133.1% |
| Other amounts payable | 47/48 | €4,113 | €4,118 | +€5 | +0.1% |
| Accrued charges and deferred income | 492/3 | €3,632 | €1,945 | -€1,687 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,950 | €38,177 | +€3,227 | +9.2% |
| Other operating charges | 640/8 | €2,546 | €2,074 | -€473 | -18.6% |
| Gross operating margin | 9900 | €34,846 | €50,665 | +€15,819 | +45.4% |
| Operating profit (loss) | 9901 | -€2,651 | €10,414 | +€13,064 | |
| Financial income | 75/76B | €1,961 | €1,998 | +€37 | +1.9% |
| Recurring financial income | 75 | €1,961 | €1,998 | +€37 | +1.9% |
| Financial charges | 65/66B | €282 | €289 | +€7 | +2.5% |
| Recurring financial charges | 65 | €282 | €289 | +€7 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€971 | €12,123 | +€13,094 | |
| Income taxes | 67/77 | €1,393 | €2,707 | +€1,314 | +94.3% |
| Profit (loss) for the period | 9904 | -€2,364 | €9,416 | +€11,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,364 | €9,416 | +€11,780 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.