Jacu: 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.
Jacu
Largest movements
- Tangible fixed assets +€19,922
up €19,922 (+10.4%), from €191,287 to €211,209
of which Land and buildings: +€11,833
- Receivables within one year -€5,149
down €5,149 (-45.1%), from €11,411 to €6,263
of which Other amounts receivable: -€5,149
- Cash +€2,270
up €2,270 (+429.6%), from €528 to €2,798
mainly Other debts (+€16,755) and Net result for the year (+€13,666)
- Other debts +€16,755
new in 2025: €16,755
- Profit (loss) carried forward +€13,666
up €13,666 (+202.4%), from €6,751 to €20,417
- Debts after one year -€10,074
down €10,074 (-9.3%), from €108,845 to €98,771
- Current portion of long-term debt -€4,674
down €4,674 (-23.7%), from €19,747 to €15,073
- Gross operating margin +€3,321
up €3,321 (+11.5%), from €28,923 to €32,244
- Taxes +€1,851
new in 2025: €1,851
- Depreciation +€582
up €582 (+5.7%), from €10,214 to €10,796
- Other operating charges -€582
down €582 (-18.4%), from €3,156 to €2,574
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 | €203,649 | €220,717 | +€17,068 | +8.4% |
| Fixed assets | 21/28 | €191,287 | €211,209 | +€19,922 | +10.4% |
| Tangible fixed assets | 22/27 | €191,287 | €211,209 | +€19,922 | +10.4% |
| Land and buildings | 22 | €190,852 | €202,685 | +€11,833 | +6.2% |
| Plant, machinery and equipment | 23 | €435 | €8,524 | +€8,088 | +1858.4% |
| Current assets | 29/58 | €12,362 | €9,508 | -€2,854 | -23.1% |
| Amounts receivable within one year | 40/41 | €11,411 | €6,263 | -€5,149 | -45.1% |
| Trade receivables | 40 | €2,106 | €2,106 | = | 0.0% |
| Other amounts receivable | 41 | €9,305 | €4,157 | -€5,149 | -55.3% |
| Cash at bank and in hand | 54/58 | €528 | €2,798 | +€2,270 | +429.6% |
| Deferred charges and accrued income | 490/1 | €422 | €448 | +€25 | +6.0% |
| Total equity and liabilities | 10/49 | €203,649 | €220,717 | +€17,068 | +8.4% |
| Equity | 10/15 | €74,401 | €88,067 | +€13,666 | +18.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,751 | €20,417 | +€13,666 | +202.4% |
| Amounts payable | 17/49 | €129,248 | €132,650 | +€3,402 | +2.6% |
| Amounts payable after more than one year | 17 | €108,845 | €98,771 | -€10,074 | -9.3% |
| Financial debts | 170/4 | €108,845 | €98,771 | -€10,074 | -9.3% |
| Amounts payable within one year | 42/48 | €20,403 | €33,079 | +€12,676 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €19,747 | €15,073 | -€4,674 | -23.7% |
| Financial debts | 43 | €656 | - | -€656 | |
| Credit institutions | 430/8 | €656 | - | -€656 | |
| Trade debts | 44 | - | €1,251 | +€1,251 | |
| Suppliers | 440/4 | - | €1,251 | +€1,251 | |
| Other amounts payable | 47/48 | - | €16,755 | +€16,755 | |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,214 | €10,796 | +€582 | +5.7% |
| Other operating charges | 640/8 | €3,156 | €2,574 | -€582 | -18.4% |
| Gross operating margin | 9900 | €28,923 | €32,244 | +€3,321 | +11.5% |
| Operating profit (loss) | 9901 | €15,554 | €18,874 | +€3,321 | +21.4% |
| Financial income | 75/76B | €18 | €16 | -€2 | -13.5% |
| Recurring financial income | 75 | €18 | €16 | -€2 | -13.5% |
| Financial charges | 65/66B | €3,690 | €3,373 | -€317 | -8.6% |
| Recurring financial charges | 65 | €3,690 | €3,373 | -€317 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €11,882 | €15,517 | +€3,635 | +30.6% |
| Income taxes | 67/77 | - | €1,851 | +€1,851 | |
| Profit (loss) for the period | 9904 | €11,882 | €13,666 | +€1,784 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,882 | €13,666 | +€1,784 | +15.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.