JACTOR: 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.
JACTOR
Largest movements
- Cash +€352,990
up €352,990 (+615.3%), from €57,365 to €410,355
mainly Net result for the year (+€224,026) and Current investments (+€123,658)
- Current investments -€123,658
down €123,658 (-2.4%), from €5.2m to €5.1m
- Profit (loss) carried forward +€224,026
up €224,026 (+2.4%), from -€9.5m to -€9.3m
- Financial income +€94,635
up €94,635 (+40.8%), from €232,125 to €326,760
- Financial charges -€30,083
down €30,083 (-60.6%), from €49,682 to €19,599
- Taxes +€24,712
up €24,712 (+45.8%), from €53,956 to €78,668
- Gross operating margin +€3,626
up €3,626 (+50.9%), from -€7,126 to -€3,500
- Purchases and services -€3,626
down €3,626 (-50.9%), from €7,126 to €3,500
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,560,404 | €8,814,145 | +€253,741 | +3.0% |
| Fixed assets | 21/28 | €849,990 | €849,990 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €849,990 | €849,990 | = | 0.0% |
| Current assets | 29/58 | €7,710,414 | €7,964,155 | +€253,741 | +3.3% |
| Amounts receivable after more than one year | 29 | €2,038,498 | €2,000,575 | -€37,923 | -1.9% |
| Other amounts receivable | 291 | €2,038,498 | €2,000,575 | -€37,923 | -1.9% |
| Amounts receivable within one year | 40/41 | €432,938 | €495,270 | +€62,332 | +14.4% |
| Other amounts receivable | 41 | €432,938 | €495,270 | +€62,332 | +14.4% |
| Current investments | 50/53 | €5,181,614 | €5,057,955 | -€123,658 | -2.4% |
| Cash at bank and in hand | 54/58 | €57,365 | €410,355 | +€352,990 | +615.3% |
| Total equity and liabilities | 10/49 | €8,560,404 | €8,814,145 | +€253,741 | +3.0% |
| Equity | 10/15 | €8,493,615 | €8,717,641 | +€224,026 | +2.6% |
| Contributions | 10/11 | €18,000,000 | €18,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,506,385 | -€9,282,359 | +€224,026 | +2.4% |
| Amounts payable | 17/49 | €66,789 | €96,504 | +€29,715 | +44.5% |
| Amounts payable within one year | 42/48 | €31,104 | €59,004 | +€27,901 | +89.7% |
| Trade debts | 44 | €10,225 | €10,225 | = | 0.0% |
| Suppliers | 440/4 | €10,225 | €10,225 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €20,878 | €48,779 | +€27,901 | +133.6% |
| Taxes | 450/3 | €20,878 | €48,779 | +€27,901 | +133.6% |
| Accrued charges and deferred income | 492/3 | €35,685 | €37,500 | +€1,815 | +5.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,126 | €3,500 | -€3,626 | -50.9% |
| Other operating charges | 640/8 | €1,803 | €968 | -€835 | -46.3% |
| Gross operating margin | 9900 | -€7,126 | -€3,500 | +€3,626 | +50.9% |
| Operating profit (loss) | 9901 | -€8,929 | -€4,468 | +€4,461 | +50.0% |
| Financial income | 75/76B | €232,125 | €326,760 | +€94,635 | +40.8% |
| Recurring financial income | 75 | €232,125 | €326,760 | +€94,635 | +40.8% |
| Financial charges | 65/66B | €49,682 | €19,599 | -€30,083 | -60.6% |
| Recurring financial charges | 65 | €49,682 | €19,599 | -€30,083 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €173,514 | €302,694 | +€129,179 | +74.4% |
| Income taxes | 67/77 | €53,956 | €78,668 | +€24,712 | +45.8% |
| Profit (loss) for the period | 9904 | €119,559 | €224,026 | +€104,467 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €119,559 | €224,026 | +€104,467 | +87.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.