JACRIMA: 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.
What changed
JACRIMA
NACE 46.423, Wholesale of clothing, excluding workwear and underwear
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€257,435
2024 · €209,558+€47,877
Equity
€1.1m
2024 · €1.1m-€42,565
Cash
€1.1m
2024 · €752,455+€338,168
Balance sheet total
€1.6m
2024 · €1.4m+€298,175
Largest movements
Assets
- Cash +€338,168
up €338,168 (+44.9%), from €752,455 to €1.1m
mainly Other debts (+€303,419) and Net result for the year (+€257,435)
- Current investments -€70,000
down €70,000 (-29.4%), from €238,324 to €168,324
- Receivables within one year +€36,093
up €36,093 (+14.7%), from €245,929 to €282,021
of which Trade receivables: +€32,864
Equity and liabilities
- Other debts +€303,419
up €303,419 (+2413.2%), from €12,573 to €315,992
- Profit (loss) carried forward -€42,565
down €42,565 (-4.1%), from €1.0m to €1.0m
- Trade debts +€36,924
up €36,924 (+28.6%), from €129,005 to €165,929
Income statement
- Gross operating margin +€88,887
up €88,887 (+13.2%), from €673,571 to €762,458
- Staff costs +€28,028
up €28,028 (+7.7%), from €363,589 to €391,617
- Taxes +€15,825
up €15,825 (+19.7%), from €80,372 to €96,197
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.
Result 2024
€209,558
Gross operating margin
+€88,887
Staff costs
-€28,028
Depreciation
-€802
Other operating charges
-€21
Other operating items
+€112
Financial income
+€1,309
Financial charges
+€2,246
Taxes
-€15,825
Result 2025
€257,435
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.
From operations
+€593,130
Investment
+€58,723
Financing
-€313,686
Cash 2024
€752,455
From operations (derived)
+€593,130
Net result for the year
+€257,435
Depreciation
+€15,027
Stocks and contracts
-€978
Receivables within one year
-€36,093
Deferred charges and accrued income
+€3,314
Trade debts
+€36,924
Tax, wage and social debts
+€14,832
Other debts
+€303,419
Accrued charges and deferred income
-€750
Investment (derived)
+€58,723
Investment in fixed assets (net)
-€11,277
Current investments
+€70,000
Financing
-€313,686
Debts after one year
-€7,899
Current portion of long-term debt
-€4,856
Short-term financial debts
-€931
Contributions, distributions and other
-€300,000
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,351,293 | €1,649,468 | +€298,175 | +22.1% |
| Fixed assets | 21/28 | €91,949 | €88,199 | -€3,750 | -4.1% |
| Tangible fixed assets | 22/27 | €42,921 | €39,170 | -€3,750 | -8.7% |
| Furniture and vehicles | 24 | €35,721 | €26,312 | -€9,409 | -26.3% |
| Other tangible fixed assets | 26 | €7,200 | €12,859 | +€5,659 | +78.6% |
| Financial fixed assets | 28 | €49,028 | €49,028 | = | 0.0% |
| Current assets | 29/58 | €1,259,344 | €1,561,270 | +€301,925 | +24.0% |
| Stocks and contracts in progress | 3 | €9,784 | €10,762 | +€978 | +10.0% |
| Stocks | 30/36 | €9,784 | €10,762 | +€978 | +10.0% |
| Amounts receivable within one year | 40/41 | €245,929 | €282,021 | +€36,093 | +14.7% |
| Trade receivables | 40 | €237,965 | €270,829 | +€32,864 | +13.8% |
| Other amounts receivable | 41 | €7,963 | €11,192 | +€3,229 | +40.5% |
| Current investments | 50/53 | €238,324 | €168,324 | -€70,000 | -29.4% |
| Cash at bank and in hand | 54/58 | €752,455 | €1,090,623 | +€338,168 | +44.9% |
| Deferred charges and accrued income | 490/1 | €12,852 | €9,539 | -€3,314 | -25.8% |
| Total equity and liabilities | 10/49 | €1,351,293 | €1,649,468 | +€298,175 | +22.1% |
| Equity | 10/15 | €1,129,252 | €1,086,688 | -€42,565 | -3.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,047,448 | €1,004,883 | -€42,565 | -4.1% |
| Amounts payable | 17/49 | €222,041 | €562,781 | +€340,740 | +153.5% |
| Amounts payable after more than one year | 17 | €7,899 | - | -€7,899 | |
| Financial debts | 170/4 | €7,899 | - | -€7,899 | |
| Amounts payable within one year | 42/48 | €213,392 | €562,781 | +€349,388 | +163.7% |
| Current portion of amounts payable after more than one year | 42 | €12,754 | €7,899 | -€4,856 | -38.1% |
| Financial debts | 43 | €4,642 | €3,710 | -€931 | -20.1% |
| Credit institutions | 430/8 | €4,642 | €3,710 | -€931 | -20.1% |
| Trade debts | 44 | €129,005 | €165,929 | +€36,924 | +28.6% |
| Suppliers | 440/4 | €129,005 | €165,929 | +€36,924 | +28.6% |
| Taxes, remuneration and social security | 45 | €54,418 | €69,250 | +€14,832 | +27.3% |
| Taxes | 450/3 | €16,499 | €32,621 | +€16,122 | +97.7% |
| Remuneration and social security | 454/9 | €37,919 | €36,629 | -€1,290 | -3.4% |
| Other amounts payable | 47/48 | €12,573 | €315,992 | +€303,419 | +2413.2% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Non-recurring operating income | 76A | - | €441 | +€441 | |
| Remuneration, social security and pensions | 62 | €363,589 | €391,617 | +€28,028 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,225 | €15,027 | +€802 | +5.6% |
| Other operating charges | 640/8 | €3,623 | €3,643 | +€21 | +0.6% |
| Non-recurring operating charges | 66A | €364 | €252 | -€112 | -30.7% |
| Gross operating margin | 9900 | €673,571 | €762,458 | +€88,887 | +13.2% |
| Operating profit (loss) | 9901 | €291,771 | €351,919 | +€60,148 | +20.6% |
| Financial income | 75/76B | €1,283 | €2,592 | +€1,309 | +102.0% |
| Recurring financial income | 75 | €1,283 | €2,592 | +€1,309 | +102.0% |
| Financial charges | 65/66B | €3,125 | €879 | -€2,246 | -71.9% |
| Recurring financial charges | 65 | €3,125 | €879 | -€2,246 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €289,930 | €353,632 | +€63,702 | +22.0% |
| Income taxes | 67/77 | €80,372 | €96,197 | +€15,825 | +19.7% |
| Profit (loss) for the period | 9904 | €209,558 | €257,435 | +€47,877 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €209,558 | €257,435 | +€47,877 | +22.8% |
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 11 October 2026 via checked.be.