BUREAU JACQUES PIERRE: 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.
BUREAU JACQUES PIERRE
Largest movements
- Receivables within one year +€41,532
up €41,532 (+98.7%), from €42,100 to €83,632
of which Other amounts receivable: +€83,632
- Cash -€36,338
no longer reported in 2025 (was €36,338)
- Tangible fixed assets -€10,513
down €10,513 (-38.9%), from €27,052 to €16,539
of which Land and buildings: -€6,952
- Other debts -€4,820
down €4,820 (-100%), from €4,820 to €0
- Turnover -€15,000
no longer reported in 2025 (was €15,000)
- Gross operating margin -€11,347
down €11,347 (-100%), from €11,347 to €0
- Purchases and services -€3,653
no longer reported in 2025 (was €3,653)
- Financial income +€2,626
up €2,626 (+11,905%), from €22 to €2,648
of which Non-recurring financial income: +€2,648
- Other operating charges -€2,014
no longer reported in 2025 (was €2,014)
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,490 | €100,172 | -€5,318 | -5.0% |
| Fixed assets | 21/28 | €27,052 | €16,539 | -€10,513 | -38.9% |
| Tangible fixed assets | 22/27 | €27,052 | €16,539 | -€10,513 | -38.9% |
| Land and buildings | 22 | €22,073 | €15,121 | -€6,952 | -31.5% |
| Plant, machinery and equipment | 23 | €4,979 | - | -€4,979 | |
| Furniture and vehicles | 24 | - | €1,418 | +€1,418 | |
| Current assets | 29/58 | €78,438 | €83,632 | +€5,194 | +6.6% |
| Amounts receivable within one year | 40/41 | €42,100 | €83,632 | +€41,532 | +98.7% |
| Trade receivables | 40 | €42,100 | - | -€42,100 | |
| Other amounts receivable | 41 | - | €83,632 | +€83,632 | |
| Cash at bank and in hand | 54/58 | €36,338 | - | -€36,338 | |
| Total equity and liabilities | 10/49 | €105,490 | €100,172 | -€5,318 | -5.0% |
| Equity | 10/15 | €100,670 | €100,172 | -€499 | -0.5% |
| Contributions | 10/11 | €43,400 | €43,400 | = | 0.0% |
| Capital | 10 | €43,400 | - | -€43,400 | |
| Issued capital | 100 | €43,400 | - | -€43,400 | |
| Reserves | 13 | €4,340 | €4,340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,340 | €4,340 | = | 0.0% |
| Legal reserve | 130 | €4,340 | - | -€4,340 | |
| Reserves not available under the articles | 1311 | - | €4,340 | +€4,340 | |
| Profit (loss) carried forward | 14 | €52,930 | €52,432 | -€499 | -0.9% |
| Amounts payable | 17/49 | €4,820 | €0 | -€4,820 | -100% |
| Amounts payable within one year | 42/48 | €4,820 | €0 | -€4,820 | -100% |
| Other amounts payable | 47/48 | €4,820 | €0 | -€4,820 | -100% |
| Turnover | 70 | €15,000 | - | -€15,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,653 | - | -€3,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,170 | €3,171 | -€998 | -23.9% |
| Other operating charges | 640/8 | €2,014 | - | -€2,014 | |
| Gross operating margin | 9900 | €11,347 | €0 | -€11,347 | -100% |
| Operating profit (loss) | 9901 | €5,164 | -€3,171 | -€8,335 | |
| Financial income | 75/76B | €22 | €2,648 | +€2,626 | +11,905% |
| Recurring financial income | 75 | €22 | €2,648 | +€2,626 | +11,905% |
| Non-recurring financial income | 76B | - | €2,648 | +€2,648 | |
| Financial charges | 65/66B | €63 | - | -€63 | |
| Recurring financial charges | 65 | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | €5,123 | -€523 | -€5,646 | |
| Profit (loss) for the period | 9904 | €5,123 | -€523 | -€5,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,123 | -€523 | -€5,646 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.