JACS ADVIES: 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.
JACS ADVIES
Largest movements
- Cash +€67,125
up €67,125 (+2,537%), from €2,646 to €69,770
mainly Net result for the year (+€54,178) and Tax, wage and social debts (+€19,595)
- Tangible fixed assets +€9,456
up €9,456 (+2,984%), from €317 to €9,773
of which Furniture and vehicles: +€6,815
- Receivables within one year -€6,014
down €6,014 (-27.6%), from €21,804 to €15,791
- Reserves +€54,178
up €54,178 (+3,733%), from €1,451 to €55,629
- Tax, wage and social debts +€19,595
up €19,595 (+468%), from €4,185 to €23,780
- Trade debts -€2,247
down €2,247 (-21.2%), from €10,617 to €8,370
- Other debts -€958
down €958 (-14.7%), from €6,513 to €5,555
- Gross operating margin +€66,844
up €66,844 (+2,380%), from €2,809 to €69,653
- Taxes +€13,509
up €13,509 (+1,686%), from €801 to €14,310
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.
Derived cash bridge
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 | €24,767 | €95,334 | +€70,567 | +285% |
| Fixed assets | 21/28 | €317 | €9,773 | +€9,456 | +2,984% |
| Tangible fixed assets | 22/27 | €317 | €9,773 | +€9,456 | +2,984% |
| Plant, machinery and equipment | 23 | €317 | €2,958 | +€2,641 | +833% |
| Furniture and vehicles | 24 | - | €6,815 | +€6,815 | |
| Current assets | 29/58 | €24,450 | €85,561 | +€61,111 | +250% |
| Amounts receivable within one year | 40/41 | €21,804 | €15,791 | -€6,014 | -27.6% |
| Trade receivables | 40 | €21,804 | €15,791 | -€6,014 | -27.6% |
| Cash at bank and in hand | 54/58 | €2,646 | €69,770 | +€67,125 | +2,537% |
| Total equity and liabilities | 10/49 | €24,767 | €95,334 | +€70,567 | +285% |
| Equity | 10/15 | €3,451 | €57,629 | +€54,178 | +1,570% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,451 | €55,629 | +€54,178 | +3,733% |
| Distributable reserves | 133 | €1,451 | €55,629 | +€54,178 | +3,733% |
| Amounts payable | 17/49 | €21,315 | €37,705 | +€16,389 | +76.9% |
| Amounts payable within one year | 42/48 | €21,315 | €37,705 | +€16,389 | +76.9% |
| Trade debts | 44 | €10,617 | €8,370 | -€2,247 | -21.2% |
| Suppliers | 440/4 | €10,617 | €8,370 | -€2,247 | -21.2% |
| Taxes, remuneration and social security | 45 | €4,185 | €23,780 | +€19,595 | +468% |
| Taxes | 450/3 | €4,185 | €23,780 | +€19,595 | +468% |
| Other amounts payable | 47/48 | €6,513 | €5,555 | -€958 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €401 | +€351 | +700% |
| Other operating charges | 640/8 | €427 | €66 | -€362 | -84.6% |
| Gross operating margin | 9900 | €2,809 | €69,653 | +€66,844 | +2,380% |
| Operating profit (loss) | 9901 | €2,331 | €69,186 | +€66,855 | +2,868% |
| Financial charges | 65/66B | €79 | €698 | +€619 | +788% |
| Recurring financial charges | 65 | €79 | €698 | +€619 | +788% |
| Profit (loss) for the period before taxes | 9903 | €2,252 | €68,488 | +€66,235 | +2,941% |
| Income taxes | 67/77 | €801 | €14,310 | +€13,509 | +1,686% |
| Profit (loss) for the period | 9904 | €1,451 | €54,178 | +€52,726 | +3,633% |
| Profit (loss) for the period to be appropriated | 9905 | €1,451 | €54,178 | +€52,726 | +3,633% |
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 26 October 2026 via checked.be.