JUMPING JACK FLASH: 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.
JUMPING JACK FLASH
Largest movements
- Receivables within one year +€32,064
up €32,064 (+15.1%), from €212,625 to €244,689
of which Trade receivables: +€40,410
- Receivables after one year -€32,000
down €32,000 (-100.0%), from €32,000 to €0
- Other debts -€14,980
down €14,980 (-52.0%), from €28,815 to €13,835
- Reserves +€14,235
up €14,235 (+14.6%), from €97,332 to €111,567
of which Distributable reserves: +€14,235
- Gross operating margin -€22,777
down €22,777 (-52.3%), from €43,559 to €20,782
- Taxes -€3,800
down €3,800 (-42.9%), from €8,852 to €5,052
- Financial income -€1,558
down €1,558 (-100.0%), from €1,558 to €0
- Depreciation -€1,059
down €1,059 (-65.0%), from €1,630 to €571
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,795 | €246,355 | -€440 | -0.2% |
| Fixed assets | 21/28 | €2,160 | €1,589 | -€571 | -26.4% |
| Tangible fixed assets | 22/27 | €2,160 | €1,589 | -€571 | -26.4% |
| Furniture and vehicles | 24 | €2,160 | €1,589 | -€571 | -26.4% |
| Current assets | 29/58 | €244,634 | €244,765 | +€131 | +0.1% |
| Amounts receivable after more than one year | 29 | €32,000 | €0 | -€32,000 | -100.0% |
| Other amounts receivable | 291 | €32,000 | €0 | -€32,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €212,625 | €244,689 | +€32,064 | +15.1% |
| Trade receivables | 40 | €41,082 | €81,493 | +€40,410 | +98.4% |
| Other amounts receivable | 41 | €171,542 | €163,196 | -€8,347 | -4.9% |
| Cash at bank and in hand | 54/58 | €9 | €21 | +€12 | +127.8% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €246,795 | €246,355 | -€440 | -0.2% |
| Equity | 10/15 | €122,618 | €136,853 | +€14,235 | +11.6% |
| Contributions | 10/11 | €25,285 | €25,285 | = | 0.0% |
| Reserves | 13 | €97,332 | €111,567 | +€14,235 | +14.6% |
| Non-distributable reserves | 130/1 | €2,529 | €2,529 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,529 | €2,529 | = | 0.0% |
| Distributable reserves | 133 | €94,804 | €109,039 | +€14,235 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,177 | €109,502 | -€14,675 | -11.8% |
| Amounts payable within one year | 42/48 | €124,177 | €109,502 | -€14,675 | -11.8% |
| Trade debts | 44 | €80,548 | €78,456 | -€2,092 | -2.6% |
| Suppliers | 440/4 | €80,548 | €78,456 | -€2,092 | -2.6% |
| Taxes, remuneration and social security | 45 | €14,814 | €17,211 | +€2,397 | +16.2% |
| Taxes | 450/3 | €14,814 | €17,211 | +€2,397 | +16.2% |
| Other amounts payable | 47/48 | €28,815 | €13,835 | -€14,980 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,630 | €571 | -€1,059 | -65.0% |
| Other operating charges | 640/8 | €525 | €520 | -€6 | -1.1% |
| Gross operating margin | 9900 | €43,559 | €20,782 | -€22,777 | -52.3% |
| Operating profit (loss) | 9901 | €41,403 | €19,691 | -€21,712 | -52.4% |
| Financial income | 75/76B | €1,558 | €0 | -€1,558 | -100.0% |
| Recurring financial income | 75 | €1,558 | €0 | -€1,558 | -100.0% |
| Financial charges | 65/66B | €141 | €404 | +€262 | +185.4% |
| Recurring financial charges | 65 | €141 | €404 | +€262 | +185.4% |
| Profit (loss) for the period before taxes | 9903 | €42,820 | €19,287 | -€23,533 | -55.0% |
| Income taxes | 67/77 | €8,852 | €5,052 | -€3,800 | -42.9% |
| Profit (loss) for the period | 9904 | €33,968 | €14,235 | -€19,733 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,968 | €14,235 | -€19,733 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.