JAGYCO: 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.
JAGYCO
Largest movements
- Cash +€33,352
up €33,352 (+335.0%), from €9,957 to €43,309
mainly Investment in fixed assets (net) (+€25,000) and Receivables within one year (+€16,332)
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Receivables within one year -€16,332
down €16,332 (-95.1%), from €17,168 to €837
of which Trade receivables: -€15,596
- Reserves +€36,255
new in 2025: €36,255
- Profit (loss) carried forward -€26,053
no longer reported in 2025 (was €26,053)
- Tax, wage and social debts -€9,331
down €9,331 (-71.9%), from €12,976 to €3,645
- Other debts -€7,034
down €7,034 (-72.0%), from €9,770 to €2,736
- Current portion of long-term debt -€1,094
no longer reported in 2025 (was €1,094)
- Financial income +€15,020
up €15,020 (+3755.0%), from €400 to €15,420
of which Non-recurring financial income: +€15,000
- Gross operating margin +€5,036
up €5,036 (+77.7%), from -€6,479 to -€1,443
- Taxes +€2,545
up €2,545 (+1138.6%), from €224 to €2,769
- Other operating charges -€758
down €758 (-50.2%), from €1,510 to €752
- Financial charges -€206
down €206 (-44.8%), from €460 to €254
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 | €52,125 | €44,146 | -€7,979 | -15.3% |
| Fixed assets | 21/28 | €25,000 | - | -€25,000 | |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €27,125 | €44,146 | +€17,021 | +62.7% |
| Amounts receivable within one year | 40/41 | €17,168 | €837 | -€16,332 | -95.1% |
| Trade receivables | 40 | €16,213 | €617 | -€15,596 | -96.2% |
| Other amounts receivable | 41 | €955 | €219 | -€736 | -77.0% |
| Cash at bank and in hand | 54/58 | €9,957 | €43,309 | +€33,352 | +335.0% |
| Total equity and liabilities | 10/49 | €52,125 | €44,146 | -€7,979 | -15.3% |
| Equity | 10/15 | €27,053 | €37,255 | +€10,202 | +37.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €36,255 | +€36,255 | |
| Distributable reserves | 133 | - | €36,255 | +€36,255 | |
| Profit (loss) carried forward | 14 | €26,053 | - | -€26,053 | |
| Amounts payable | 17/49 | €25,072 | €6,891 | -€18,181 | -72.5% |
| Amounts payable within one year | 42/48 | €25,072 | €6,891 | -€18,181 | -72.5% |
| Current portion of amounts payable after more than one year | 42 | €1,094 | - | -€1,094 | |
| Trade debts | 44 | €1,231 | €510 | -€721 | -58.6% |
| Suppliers | 440/4 | €1,231 | €510 | -€721 | -58.6% |
| Taxes, remuneration and social security | 45 | €12,976 | €3,645 | -€9,331 | -71.9% |
| Taxes | 450/3 | €12,976 | €3,645 | -€9,331 | -71.9% |
| Other amounts payable | 47/48 | €9,770 | €2,736 | -€7,034 | -72.0% |
| Other operating charges | 640/8 | €1,510 | €752 | -€758 | -50.2% |
| Gross operating margin | 9900 | -€6,479 | -€1,443 | +€5,036 | +77.7% |
| Operating profit (loss) | 9901 | -€7,989 | -€2,195 | +€5,794 | +72.5% |
| Financial income | 75/76B | €400 | €15,420 | +€15,020 | +3755.0% |
| Recurring financial income | 75 | €400 | €420 | +€20 | +5.0% |
| Non-recurring financial income | 76B | - | €15,000 | +€15,000 | |
| Financial charges | 65/66B | €460 | €254 | -€206 | -44.8% |
| Recurring financial charges | 65 | €460 | €254 | -€206 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,049 | €12,971 | +€21,020 | |
| Income taxes | 67/77 | €224 | €2,769 | +€2,545 | +1138.6% |
| Profit (loss) for the period | 9904 | -€8,273 | €10,202 | +€18,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,273 | €10,202 | +€18,475 |
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.