KANTOOR JACKERS: 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.
KANTOOR JACKERS
Largest movements
- Cash +€79,071
up €79,071 (+96.3%), from €82,071 to €161,142
mainly Net result for the year (+€98,956) and Tax, wage and social debts (+€23,882)
- Deferred charges and accrued income +€30,119
up €30,119 (+26.8%), from €112,183 to €142,301
- Receivables within one year +€23,682
up €23,682 (+5.0%), from €473,789 to €497,471
of which Other amounts receivable: +€19,908
- Tangible fixed assets -€15,982
down €15,982 (-17.4%), from €91,842 to €75,859
of which Leasing and similar rights: -€17,500
- Profit (loss) carried forward +€98,956
up €98,956 (+37.6%), from €262,905 to €361,861
- Tax, wage and social debts +€23,882
up €23,882 (+30.5%), from €78,287 to €102,169
of which Taxes: +€17,656
- Trade debts +€14,955
up €14,955 (+18.9%), from €79,151 to €94,106
- Debts after one year -€12,320
down €12,320 (-45.7%), from €26,974 to €14,654
- Other debts -€8,800
down €8,800 (-7.2%), from €122,718 to €113,918
- Gross operating margin +€46,883
up €46,883 (+22.8%), from €206,070 to €252,953
- Taxes +€18,255
up €18,255 (+86.7%), from €21,044 to €39,298
- Depreciation +€3,101
up €3,101 (+18.2%), from €17,080 to €20,180
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,934 | €879,824 | +€116,890 | +15.3% |
| Fixed assets | 21/28 | €94,892 | €78,909 | -€15,982 | -16.8% |
| Tangible fixed assets | 22/27 | €91,842 | €75,859 | -€15,982 | -17.4% |
| Land and buildings | 22 | €16,392 | €17,156 | +€765 | +4.7% |
| Plant, machinery and equipment | 23 | €1,801 | €1,369 | -€432 | -24.0% |
| Furniture and vehicles | 24 | €725 | €1,909 | +€1,185 | +163% |
| Leasing and similar rights | 25 | €72,925 | €55,425 | -€17,500 | -24.0% |
| Financial fixed assets | 28 | €3,050 | €3,050 | = | 0.0% |
| Current assets | 29/58 | €668,042 | €800,914 | +€132,872 | +19.9% |
| Amounts receivable within one year | 40/41 | €473,789 | €497,471 | +€23,682 | +5.0% |
| Trade receivables | 40 | €17,981 | €21,755 | +€3,774 | +21.0% |
| Other amounts receivable | 41 | €455,808 | €475,716 | +€19,908 | +4.4% |
| Cash at bank and in hand | 54/58 | €82,071 | €161,142 | +€79,071 | +96.3% |
| Deferred charges and accrued income | 490/1 | €112,183 | €142,301 | +€30,119 | +26.8% |
| Total equity and liabilities | 10/49 | €762,934 | €879,824 | +€116,890 | +15.3% |
| Equity | 10/15 | €425,100 | €524,056 | +€98,956 | +23.3% |
| Contributions | 10/11 | €147,450 | €147,450 | = | 0.0% |
| Capital | 10 | €147,450 | €147,450 | = | 0.0% |
| Issued capital | 100 | €147,450 | €147,450 | = | 0.0% |
| Reserves | 13 | €14,745 | €14,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,745 | €14,745 | = | 0.0% |
| Legal reserve | 130 | €14,745 | €14,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,905 | €361,861 | +€98,956 | +37.6% |
| Amounts payable | 17/49 | €337,834 | €355,767 | +€17,934 | +5.3% |
| Amounts payable after more than one year | 17 | €26,974 | €14,654 | -€12,320 | -45.7% |
| Financial debts | 170/4 | €26,974 | €14,654 | -€12,320 | -45.7% |
| Amounts payable within one year | 42/48 | €300,735 | €330,989 | +€30,254 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €12,102 | €12,320 | +€218 | +1.8% |
| Financial debts | 43 | €8,476 | €8,476 | = | 0.0% |
| Other loans | 439 | €8,476 | €8,476 | = | 0.0% |
| Trade debts | 44 | €79,151 | €94,106 | +€14,955 | +18.9% |
| Suppliers | 440/4 | €79,151 | €94,106 | +€14,955 | +18.9% |
| Taxes, remuneration and social security | 45 | €78,287 | €102,169 | +€23,882 | +30.5% |
| Taxes | 450/3 | €60,051 | €77,706 | +€17,656 | +29.4% |
| Remuneration and social security | 454/9 | €18,237 | €24,463 | +€6,226 | +34.1% |
| Other amounts payable | 47/48 | €122,718 | €113,918 | -€8,800 | -7.2% |
| Accrued charges and deferred income | 492/3 | €10,124 | €10,124 | = | 0.0% |
| Non-recurring operating income | 76A | €36,238 | - | -€36,238 | |
| Remuneration, social security and pensions | 62 | €68,909 | €69,215 | +€306 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,080 | €20,180 | +€3,101 | +18.2% |
| Other operating charges | 640/8 | €1,533 | €663 | -€870 | -56.7% |
| Non-recurring operating charges | 66A | €2,722 | €24,786 | +€22,064 | +811% |
| Gross operating margin | 9900 | €206,070 | €252,953 | +€46,883 | +22.8% |
| Operating profit (loss) | 9901 | €115,826 | €138,109 | +€22,283 | +19.2% |
| Financial income | 75/76B | €118 | €1,023 | +€905 | +766% |
| Recurring financial income | 75 | €118 | €1,023 | +€905 | +766% |
| Financial charges | 65/66B | €1,125 | €878 | -€247 | -22.0% |
| Recurring financial charges | 65 | €1,125 | €878 | -€247 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €114,819 | €138,254 | +€23,435 | +20.4% |
| Income taxes | 67/77 | €21,044 | €39,298 | +€18,255 | +86.7% |
| Profit (loss) for the period | 9904 | €93,775 | €98,956 | +€5,180 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,775 | €98,956 | +€5,180 | +5.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.