CAP SAINT JACQUES: what changed
Two fiscal 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.
CAP SAINT JACQUES
Largest movements
- Tangible fixed assets +€5,679
up €5,679 (+10.4%), from €54,636 to €60,315
of which Leasing and similar rights: +€5,373
- Stocks and contracts -€1,500
down €1,500 (-44.1%), from €3,400 to €1,900
- Receivables within one year -€1,211
down €1,211 (-77.9%), from €1,554 to €343
of which Other amounts receivable: -€1,194
- Other debts +€13,921
up €13,921 (+126.2%), from €11,030 to €24,951
- Trade debts -€8,530
down €8,530 (-36.5%), from €23,368 to €14,838
- Current portion of long-term debt -€1,421
no longer reported in 2025 (was €1,421)
- Tax, wage and social debts -€914
down €914 (-39.8%), from €2,298 to €1,383
- Financial income -€8,698
down €8,698 (-99.8%), from €8,716 to €17
of which Non-recurring financial income: -€8,700
- Gross operating margin +€3,876
up €3,876 (+53.3%), from €7,271 to €11,147
- Other operating charges -€1,320
down €1,320 (-19.5%), from €6,768 to €5,449
- Depreciation +€1,299
up €1,299 (+1970.3%), from €66 to €1,365
- Financial charges +€436
up €436 (+12.5%), from €3,483 to €3,919
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,359 | €63,087 | +€2,729 | +4.5% |
| Fixed assets | 21/28 | €54,636 | €60,315 | +€5,679 | +10.4% |
| Tangible fixed assets | 22/27 | €54,636 | €60,315 | +€5,679 | +10.4% |
| Land and buildings | 22 | €54,537 | €54,537 | = | 0.0% |
| Plant, machinery and equipment | 23 | €100 | €405 | +€306 | +307.1% |
| Leasing and similar rights | 25 | - | €5,373 | +€5,373 | |
| Current assets | 29/58 | €5,723 | €2,773 | -€2,950 | -51.5% |
| Stocks and contracts in progress | 3 | €3,400 | €1,900 | -€1,500 | -44.1% |
| Stocks | 30/36 | €3,400 | €1,900 | -€1,500 | -44.1% |
| Amounts receivable within one year | 40/41 | €1,554 | €343 | -€1,211 | -77.9% |
| Trade receivables | 40 | €139 | €122 | -€17 | -11.9% |
| Other amounts receivable | 41 | €1,416 | €221 | -€1,194 | -84.4% |
| Cash at bank and in hand | 54/58 | €768 | €529 | -€239 | -31.1% |
| Total equity and liabilities | 10/49 | €60,359 | €63,087 | +€2,729 | +4.5% |
| Equity | 10/15 | €17,696 | €17,955 | +€260 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,387 | €5,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,528 | €3,528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,284 | -€6,024 | +€260 | +4.1% |
| Amounts payable | 17/49 | €42,663 | €45,132 | +€2,469 | +5.8% |
| Amounts payable within one year | 42/48 | €42,109 | €45,132 | +€3,023 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €1,421 | - | -€1,421 | |
| Financial debts | 43 | €3,993 | €3,960 | -€33 | -0.8% |
| Credit institutions | 430/8 | €3,993 | €3,960 | -€33 | -0.8% |
| Trade debts | 44 | €23,368 | €14,838 | -€8,530 | -36.5% |
| Suppliers | 440/4 | €23,368 | €14,838 | -€8,530 | -36.5% |
| Taxes, remuneration and social security | 45 | €2,298 | €1,383 | -€914 | -39.8% |
| Taxes | 450/3 | €2,298 | €1,383 | -€914 | -39.8% |
| Other amounts payable | 47/48 | €11,030 | €24,951 | +€13,921 | +126.2% |
| Accrued charges and deferred income | 492/3 | €554 | - | -€554 | |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €1,365 | +€1,299 | +1970.3% |
| Other operating charges | 640/8 | €6,768 | €5,449 | -€1,320 | -19.5% |
| Gross operating margin | 9900 | €7,271 | €11,147 | +€3,876 | +53.3% |
| Operating profit (loss) | 9901 | €436 | €4,333 | +€3,897 | +892.9% |
| Financial income | 75/76B | €8,716 | €17 | -€8,698 | -99.8% |
| Recurring financial income | 75 | €16 | €17 | +€2 | +11.1% |
| Non-recurring financial income | 76B | €8,700 | - | -€8,700 | |
| Financial charges | 65/66B | €3,483 | €3,919 | +€436 | +12.5% |
| Recurring financial charges | 65 | €3,483 | €3,919 | +€436 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €5,669 | €431 | -€5,238 | -92.4% |
| Income taxes | 67/77 | €91 | €172 | +€81 | +89.6% |
| Profit (loss) for the period | 9904 | €5,578 | €260 | -€5,319 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,578 | €260 | -€5,319 | -95.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.