CAVE SAINT JACQUES: 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.
CAVE SAINT JACQUES
Largest movements
- Stocks and contracts +€21,324
up €21,324 (+5.3%), from €402,361 to €423,685
- Deferred charges and accrued income -€19,059
down €19,059 (-75.4%), from €25,286 to €6,227
- Tangible fixed assets -€17,511
down €17,511 (-34.2%), from €51,200 to €33,689
- Receivables within one year +€8,609
up €8,609 (+46.6%), from €18,475 to €27,083
of which Other amounts receivable: +€9,262
- Cash +€7,982
up €7,982 (+6.4%), from €124,471 to €132,453
mainly Other debts (+€52,258) and Net result for the year (+€36,657)
- Other debts +€52,258
up €52,258 (+9,667%), from €541 to €52,799
- Trade debts -€26,206
down €26,206 (-26.8%), from €97,645 to €71,439
- Debts after one year -€19,493
down €19,493 (-17.4%), from €111,923 to €92,430
- Reserves -€14,890
down €14,890 (-4.3%), from €349,395 to €334,505
of which Distributable reserves: -€14,890
- Tax, wage and social debts +€12,127
up €12,127 (+36.3%), from €33,437 to €45,564
of which Taxes: +€10,473
- Gross operating margin +€60,138
up €60,138 (+65.2%), from €92,297 to €152,435
- Staff costs +€41,529
up €41,529 (+332%), from €12,521 to €54,050
- Financial charges -€8,191
down €8,191 (-42.3%), from €19,351 to €11,161
- Taxes +€6,394
up €6,394 (+56.8%), from €11,264 to €17,659
- Write-downs +€3,500
new in 2026: €3,500
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.
Derived cash bridge
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 | €623,464 | €624,810 | +€1,345 | +0.2% |
| Fixed assets | 21/28 | €52,872 | €35,361 | -€17,511 | -33.1% |
| Tangible fixed assets | 22/27 | €51,200 | €33,689 | -€17,511 | -34.2% |
| Plant, machinery and equipment | 23 | €8,426 | €3,825 | -€4,602 | -54.6% |
| Furniture and vehicles | 24 | €7,740 | €230 | -€7,511 | -97.0% |
| Other tangible fixed assets | 26 | €35,033 | €29,635 | -€5,398 | -15.4% |
| Financial fixed assets | 28 | €1,672 | €1,672 | = | 0.0% |
| Current assets | 29/58 | €570,593 | €589,449 | +€18,856 | +3.3% |
| Stocks and contracts in progress | 3 | €402,361 | €423,685 | +€21,324 | +5.3% |
| Stocks | 30/36 | €402,361 | €423,685 | +€21,324 | +5.3% |
| Amounts receivable within one year | 40/41 | €18,475 | €27,083 | +€8,609 | +46.6% |
| Trade receivables | 40 | €10,414 | €9,760 | -€654 | -6.3% |
| Other amounts receivable | 41 | €8,060 | €17,323 | +€9,262 | +115% |
| Cash at bank and in hand | 54/58 | €124,471 | €132,453 | +€7,982 | +6.4% |
| Deferred charges and accrued income | 490/1 | €25,286 | €6,227 | -€19,059 | -75.4% |
| Total equity and liabilities | 10/49 | €623,464 | €624,810 | +€1,345 | +0.2% |
| Equity | 10/15 | €355,595 | €340,705 | -€14,890 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €349,395 | €334,505 | -€14,890 | -4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,950 | €21,950 | = | 0.0% |
| Distributable reserves | 133 | €325,585 | €310,695 | -€14,890 | -4.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €267,870 | €284,105 | +€16,235 | +6.1% |
| Amounts payable after more than one year | 17 | €111,923 | €92,430 | -€19,493 | -17.4% |
| Financial debts | 170/4 | €111,923 | €92,430 | -€19,493 | -17.4% |
| Amounts payable within one year | 42/48 | €155,605 | €191,170 | +€35,565 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €23,982 | €20,918 | -€3,064 | -12.8% |
| Trade debts | 44 | €97,645 | €71,439 | -€26,206 | -26.8% |
| Suppliers | 440/4 | €97,645 | €71,439 | -€26,206 | -26.8% |
| Advances received on contracts in progress | 46 | - | €450 | +€450 | |
| Taxes, remuneration and social security | 45 | €33,437 | €45,564 | +€12,127 | +36.3% |
| Taxes | 450/3 | €28,928 | €39,401 | +€10,473 | +36.2% |
| Remuneration and social security | 454/9 | €4,509 | €6,162 | +€1,654 | +36.7% |
| Other amounts payable | 47/48 | €541 | €52,799 | +€52,258 | +9,667% |
| Accrued charges and deferred income | 492/3 | €342 | €506 | +€163 | +47.7% |
| Remuneration, social security and pensions | 62 | €12,521 | €54,050 | +€41,529 | +332% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,298 | €22,429 | +€131 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,500 | +€3,500 | |
| Other operating charges | 640/8 | €5,195 | €6,991 | +€1,796 | +34.6% |
| Gross operating margin | 9900 | €92,297 | €152,435 | +€60,138 | +65.2% |
| Operating profit (loss) | 9901 | €52,283 | €65,465 | +€13,182 | +25.2% |
| Financial income | 75/76B | €412 | €11 | -€401 | -97.3% |
| Recurring financial income | 75 | €412 | €11 | -€401 | -97.3% |
| Financial charges | 65/66B | €19,351 | €11,161 | -€8,191 | -42.3% |
| Recurring financial charges | 65 | €19,351 | €11,161 | -€8,191 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €33,344 | €54,316 | +€20,972 | +62.9% |
| Income taxes | 67/77 | €11,264 | €17,659 | +€6,394 | +56.8% |
| Profit (loss) for the period | 9904 | €22,080 | €36,657 | +€14,577 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,080 | €36,657 | +€14,577 | +66.0% |
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 23 October 2026 via checked.be.