jstack: 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.
What changed
jstack
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€69,235
2024 · -€40,308+€109,543
Equity
€222,390
2024 · €153,156+€69,235
Cash
€8,689
2024 · €7,869+€819
Balance sheet total
€554,227
2024 · €414,757+€139,469
Largest movements
Assets
- Receivables within one year +€144,319
up €144,319 (+37.2%), from €388,021 to €532,341
of which Other amounts receivable: +€181,173
Equity and liabilities
- Reserves +€70,000
up €70,000 (+77.6%), from €90,200 to €160,200
of which Distributable reserves: +€70,000
- Accrued charges and deferred income +€45,736
up €45,736 (+251.8%), from €18,163 to €63,899
- Trade debts +€15,982
up €15,982 (+9.4%), from €169,973 to €185,955
- Tax, wage and social debts +€8,167
up €8,167 (+11.1%), from €73,466 to €81,632
of which Taxes: +€14,895
Income statement
- Staff costs -€140,778
down €140,778 (-19.1%), from €738,511 to €597,733
- Gross operating margin -€28,669
down €28,669 (-3.9%), from €727,519 to €698,850
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.
Result 2024
-€40,308
Gross operating margin
-€28,669
Staff costs
+€140,778
Depreciation
+€3,004
Write-downs
-€592
Other operating charges
+€1,168
Other operating items
-€244
Financial income
+€599
Financial charges
+€1,407
Taxes
-€7,908
Result 2025
€69,235
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.
From operations
+€3,578
Investment
-€2,759
Financing
€0
Cash 2024
€7,869
From operations (derived)
+€3,578
Net result for the year
+€69,235
Depreciation
+€7,004
Receivables within one year
-€144,319
Deferred charges and accrued income
+€1,424
Provisions
+€350
Trade debts
+€15,982
Tax, wage and social debts
+€8,167
Accrued charges and deferred income
+€45,736
Investment (derived)
-€2,759
Investment in fixed assets (net)
-€2,759
Cash 2025
€8,689
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,757 | €554,227 | +€139,469 | +33.6% |
| Fixed assets | 21/28 | €11,130 | €6,885 | -€4,245 | -38.1% |
| Tangible fixed assets | 22/27 | €11,130 | €6,885 | -€4,245 | -38.1% |
| Plant, machinery and equipment | 23 | €11,130 | €6,885 | -€4,245 | -38.1% |
| Current assets | 29/58 | €403,627 | €547,342 | +€143,715 | +35.6% |
| Amounts receivable within one year | 40/41 | €388,021 | €532,341 | +€144,319 | +37.2% |
| Trade receivables | 40 | €361,570 | €324,717 | -€36,853 | -10.2% |
| Other amounts receivable | 41 | €26,451 | €207,624 | +€181,173 | +684.9% |
| Cash at bank and in hand | 54/58 | €7,869 | €8,689 | +€819 | +10.4% |
| Deferred charges and accrued income | 490/1 | €7,737 | €6,313 | -€1,424 | -18.4% |
| Total equity and liabilities | 10/49 | €414,757 | €554,227 | +€139,469 | +33.6% |
| Equity | 10/15 | €153,156 | €222,390 | +€69,235 | +45.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €90,200 | €160,200 | +€70,000 | +77.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €84,000 | €154,000 | +€70,000 | +83.3% |
| Profit (loss) carried forward | 14 | €956 | €190 | -€765 | -80.1% |
| Provisions and deferred taxes | 16 | - | €350 | +€350 | |
| Provisions for liabilities and charges | 160/5 | - | €350 | +€350 | |
| Pensions and similar obligations | 160 | - | €350 | +€350 | |
| Amounts payable | 17/49 | €261,602 | €331,486 | +€69,884 | +26.7% |
| Amounts payable within one year | 42/48 | €243,438 | €267,587 | +€24,149 | +9.9% |
| Trade debts | 44 | €169,973 | €185,955 | +€15,982 | +9.4% |
| Suppliers | 440/4 | €169,973 | €185,955 | +€15,982 | +9.4% |
| Taxes, remuneration and social security | 45 | €73,466 | €81,632 | +€8,167 | +11.1% |
| Taxes | 450/3 | €5,582 | €20,477 | +€14,895 | +266.9% |
| Remuneration and social security | 454/9 | €67,884 | €61,156 | -€6,728 | -9.9% |
| Accrued charges and deferred income | 492/3 | €18,163 | €63,899 | +€45,736 | +251.8% |
| Turnover | 70 | €1,919,810 | €1,907,244 | -€12,566 | -0.7% |
| Non-recurring operating income | 76A | €56 | €229 | +€172 | +306.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,212,484 | €1,226,403 | +€13,919 | +1.1% |
| Remuneration, social security and pensions | 62 | €738,511 | €597,733 | -€140,778 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,008 | €7,004 | -€3,004 | -30.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€242 | €350 | +€592 | |
| Other operating charges | 640/8 | €3,325 | €2,157 | -€1,168 | -35.1% |
| Non-recurring operating charges | 66A | - | €244 | +€244 | |
| Gross operating margin | 9900 | €727,519 | €698,850 | -€28,669 | -3.9% |
| Operating profit (loss) | 9901 | -€24,082 | €91,362 | +€115,445 | |
| Financial income | 75/76B | €128 | €728 | +€599 | +466.8% |
| Recurring financial income | 75 | €128 | €728 | +€599 | +466.8% |
| Financial charges | 65/66B | €14,354 | €12,948 | -€1,407 | -9.8% |
| Recurring financial charges | 65 | €14,354 | €12,948 | -€1,407 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,308 | €79,142 | +€117,451 | |
| Income taxes | 67/77 | €2,000 | €9,908 | +€7,908 | +395.4% |
| Profit (loss) for the period | 9904 | -€40,308 | €69,235 | +€109,543 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,308 | €69,235 | +€109,543 |
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 9 October 2026 via checked.be.