Jacri: 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.
Jacri
Largest movements
- Financial fixed assets +€19,080
up €19,080 (+31.9%), from €59,760 to €78,840
- Receivables within one year -€8,000
no longer reported in 2025 (was €8,000)
- Cash +€3,719
up €3,719 (+46.9%), from €7,935 to €11,654
mainly Accrued charges and deferred income (+€14,000) and Receivables within one year (+€8,000)
- Accrued charges and deferred income +€14,000
new in 2025: €14,000
- Gross operating margin -€1,070
down €1,070 (-29.9%), from €3,573 to €2,503
- Taxes -€407
down €407 (-71.3%), from €571 to €164
- Other operating charges +€68
up €68 (+3.8%), from €1,797 to €1,865
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 | €93,543 | €108,342 | +€14,799 | +15.8% |
| Fixed assets | 21/28 | €77,608 | €96,688 | +€19,080 | +24.6% |
| Tangible fixed assets | 22/27 | €17,848 | €17,848 | -€0 | 0.0% |
| Land and buildings | 22 | €17,848 | €17,848 | -€0 | 0.0% |
| Financial fixed assets | 28 | €59,760 | €78,840 | +€19,080 | +31.9% |
| Current assets | 29/58 | €15,935 | €11,654 | -€4,281 | -26.9% |
| Amounts receivable within one year | 40/41 | €8,000 | - | -€8,000 | |
| Trade receivables | 40 | €8,000 | - | -€8,000 | |
| Cash at bank and in hand | 54/58 | €7,935 | €11,654 | +€3,719 | +46.9% |
| Total equity and liabilities | 10/49 | €93,543 | €108,342 | +€14,799 | +15.8% |
| Equity | 10/15 | €91,683 | €92,123 | +€440 | +0.5% |
| Contributions | 10/11 | €59,500 | €59,500 | = | 0.0% |
| Capital | 10 | €59,500 | €59,500 | = | 0.0% |
| Issued capital | 100 | €59,500 | €59,500 | = | 0.0% |
| Reserves | 13 | €5,950 | €5,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,950 | €5,950 | = | 0.0% |
| Legal reserve | 130 | €5,950 | €5,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,233 | €26,673 | +€440 | +1.7% |
| Amounts payable | 17/49 | €1,861 | €16,219 | +€14,358 | +771.6% |
| Amounts payable within one year | 42/48 | €1,861 | €2,219 | +€358 | +19.2% |
| Trade debts | 44 | €415 | €1,155 | +€740 | +178.1% |
| Suppliers | 440/4 | €415 | €1,155 | +€740 | +178.1% |
| Taxes, remuneration and social security | 45 | €570 | €160 | -€410 | -71.9% |
| Taxes | 450/3 | €570 | €160 | -€410 | -71.9% |
| Other amounts payable | 47/48 | €876 | €904 | +€28 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €14,000 | +€14,000 | |
| Other operating charges | 640/8 | €1,797 | €1,865 | +€68 | +3.8% |
| Gross operating margin | 9900 | €3,573 | €2,503 | -€1,070 | -29.9% |
| Operating profit (loss) | 9901 | €1,776 | €638 | -€1,138 | -64.1% |
| Financial income | 75/76B | €4 | €17 | +€13 | +319.8% |
| Recurring financial income | 75 | €4 | €17 | +€13 | +319.8% |
| Financial charges | 65/66B | €30 | €50 | +€20 | +64.1% |
| Recurring financial charges | 65 | €30 | €50 | +€20 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €1,750 | €605 | -€1,145 | -65.4% |
| Income taxes | 67/77 | €571 | €164 | -€407 | -71.3% |
| Profit (loss) for the period | 9904 | €1,179 | €441 | -€738 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,179 | €441 | -€738 | -62.6% |
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.