JJAAK: 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.
JJAAK
Largest movements
- Cash +€29,523
up €29,523 (+180.9%), from €16,322 to €45,846
mainly Net result for the year (+€19,403) and Depreciation (+€8,000)
- Tangible fixed assets -€8,000
down €8,000 (-30.8%), from €25,969 to €17,969
- Receivables within one year +€1,395
up €1,395 (+961.0%), from €145 to €1,541
- Deferred charges and accrued income -€1,341
down €1,341 (-100.0%), from €1,341 to €0
- Profit (loss) carried forward +€19,403
up €19,403 (+363.1%), from €5,343 to €24,746
- Tax, wage and social debts +€7,630
up €7,630 (+222.1%), from €3,435 to €11,064
- Other debts -€6,175
down €6,175 (-21.0%), from €29,411 to €23,236
- Accrued charges and deferred income +€931
up €931 (+83.1%), from €1,119 to €2,050
- Gross operating margin +€20,251
up €20,251 (+133.8%), from €15,131 to €35,382
- Taxes +€3,448
up €3,448 (+187.8%), from €1,836 to €5,285
- Depreciation +€1,969
up €1,969 (+32.6%), from €6,031 to €8,000
- Financial charges +€953
up €953 (+83.5%), from €1,141 to €2,093
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 | €43,777 | €65,355 | +€21,578 | +49.3% |
| Fixed assets | 21/28 | €25,969 | €17,969 | -€8,000 | -30.8% |
| Tangible fixed assets | 22/27 | €25,969 | €17,969 | -€8,000 | -30.8% |
| Furniture and vehicles | 24 | €25,969 | €17,969 | -€8,000 | -30.8% |
| Current assets | 29/58 | €17,808 | €47,386 | +€29,578 | +166.1% |
| Amounts receivable within one year | 40/41 | €145 | €1,541 | +€1,395 | +961.0% |
| Trade receivables | 40 | €145 | €1,541 | +€1,395 | +961.0% |
| Cash at bank and in hand | 54/58 | €16,322 | €45,846 | +€29,523 | +180.9% |
| Deferred charges and accrued income | 490/1 | €1,341 | €0 | -€1,341 | -100.0% |
| Total equity and liabilities | 10/49 | €43,777 | €65,355 | +€21,578 | +49.3% |
| Equity | 10/15 | €9,343 | €28,746 | +€19,403 | +207.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,343 | €24,746 | +€19,403 | +363.1% |
| Amounts payable | 17/49 | €34,434 | €36,609 | +€2,175 | +6.3% |
| Amounts payable within one year | 42/48 | €33,315 | €34,560 | +€1,245 | +3.7% |
| Trade debts | 44 | €257 | €47 | -€210 | -81.6% |
| Suppliers | 440/4 | €257 | €47 | -€210 | -81.6% |
| Advances received on contracts in progress | 46 | €211 | €211 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,435 | €11,064 | +€7,630 | +222.1% |
| Taxes | 450/3 | €3,435 | €11,064 | +€7,630 | +222.1% |
| Other amounts payable | 47/48 | €29,411 | €23,236 | -€6,175 | -21.0% |
| Accrued charges and deferred income | 492/3 | €1,119 | €2,050 | +€931 | +83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,031 | €8,000 | +€1,969 | +32.6% |
| Other operating charges | 640/8 | €780 | €602 | -€178 | -22.9% |
| Gross operating margin | 9900 | €15,131 | €35,382 | +€20,251 | +133.8% |
| Operating profit (loss) | 9901 | €8,320 | €26,780 | +€18,460 | +221.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €1,141 | €2,093 | +€953 | +83.5% |
| Recurring financial charges | 65 | €1,141 | €2,093 | +€953 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €7,179 | €24,687 | +€17,508 | +243.9% |
| Income taxes | 67/77 | €1,836 | €5,285 | +€3,448 | +187.8% |
| Profit (loss) for the period | 9904 | €5,343 | €19,403 | +€14,059 | +263.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,343 | €19,403 | +€14,059 | +263.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.