BART JACQMAIN: what changed
BART JACQMAIN
Largest movements
- Cash +€68,183
up €68,183 (+18.7%), from €365,479 to €433,662
mainly Net result for the year (+€40,172) and Receivables within one year (+€27,555)
- Receivables within one year -€27,555
down €27,555 (-37.5%), from €73,447 to €45,893
of which Other amounts receivable: -€13,942
- Receivables after one year -€16,667
no longer reported in 2025 (was €16,667)
- Tangible fixed assets +€5,932
up €5,932 (+282%), from €2,104 to €8,037
of which Other tangible fixed assets: +€6,838
- Reserves +€32,337
up €32,337 (+7.3%), from €444,920 to €477,257
- Gross operating margin -€15,670
down €15,670 (-21.7%), from €72,367 to €56,697
- Taxes -€3,961
down €3,961 (-19.0%), from €20,801 to €16,840
- Financial income +€1,516
up €1,516 (+67.9%), from €2,234 to €3,750
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €463,243 | €493,084 | +€29,841 | +6.4% |
| Fixed assets | 21/28 | €5,104 | €11,037 | +€5,932 | +116% |
| Tangible fixed assets | 22/27 | €2,104 | €8,037 | +€5,932 | +282% |
| Furniture and vehicles | 24 | €1,214 | €308 | -€906 | -74.6% |
| Other tangible fixed assets | 26 | €890 | €7,728 | +€6,838 | +768% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €458,139 | €482,047 | +€23,908 | +5.2% |
| Amounts receivable after more than one year | 29 | €16,667 | - | -€16,667 | |
| Other amounts receivable | 291 | €16,667 | - | -€16,667 | |
| Amounts receivable within one year | 40/41 | €73,447 | €45,893 | -€27,555 | -37.5% |
| Trade receivables | 40 | €13,613 | - | -€13,613 | |
| Other amounts receivable | 41 | €59,835 | €45,893 | -€13,942 | -23.3% |
| Cash at bank and in hand | 54/58 | €365,479 | €433,662 | +€68,183 | +18.7% |
| Deferred charges and accrued income | 490/1 | €2,546 | €2,493 | -€53 | -2.1% |
| Total equity and liabilities | 10/49 | €463,243 | €493,084 | +€29,841 | +6.4% |
| Equity | 10/15 | €457,320 | €489,657 | +€32,337 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €444,920 | €477,257 | +€32,337 | +7.3% |
| Distributable reserves | 133 | €444,920 | €477,257 | +€32,337 | +7.3% |
| Amounts payable | 17/49 | €5,923 | €3,426 | -€2,496 | -42.1% |
| Amounts payable within one year | 42/48 | €5,923 | €3,426 | -€2,496 | -42.1% |
| Financial debts | 43 | €277 | €773 | +€496 | +179% |
| Credit institutions | 430/8 | €277 | €773 | +€496 | +179% |
| Trade debts | 44 | €3,318 | €1,465 | -€1,853 | -55.8% |
| Suppliers | 440/4 | €3,318 | €1,465 | -€1,853 | -55.8% |
| Taxes, remuneration and social security | 45 | €1,667 | €797 | -€870 | -52.2% |
| Taxes | 450/3 | €1,667 | €797 | -€870 | -52.2% |
| Other amounts payable | 47/48 | €661 | €392 | -€270 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €2,315 | +€107 | +4.9% |
| Other operating charges | 640/8 | €1,026 | €1,046 | +€20 | +1.9% |
| Gross operating margin | 9900 | €72,367 | €56,697 | -€15,670 | -21.7% |
| Operating profit (loss) | 9901 | €69,134 | €53,337 | -€15,797 | -22.8% |
| Financial income | 75/76B | €2,234 | €3,750 | +€1,516 | +67.9% |
| Recurring financial income | 75 | €2,234 | €3,750 | +€1,516 | +67.9% |
| Financial charges | 65/66B | €98 | €75 | -€23 | -23.2% |
| Recurring financial charges | 65 | €98 | €75 | -€23 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €71,270 | €57,012 | -€14,258 | -20.0% |
| Income taxes | 67/77 | €20,801 | €16,840 | -€3,961 | -19.0% |
| Profit (loss) for the period | 9904 | €50,469 | €40,172 | -€10,297 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,469 | €40,172 | -€10,297 | -20.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.