Créations Jacques D'Orly: what changed
Créations Jacques D'Orly
Largest movements
- Tangible fixed assets -€44,025
down €44,025 (-28.6%), from €153,793 to €109,769
of which Plant, machinery and equipment: -€24,588
- Cash +€42,895
up €42,895 (+408%), from €10,512 to €53,407
mainly Depreciation (+€49,962) and Short-term financial debts (+€48,560)
- Receivables within one year +€26,295
up €26,295 (+110%), from €24,004 to €50,299
of which Trade receivables: +€21,987
- Stocks and contracts -€18,253
down €18,253 (-5.5%), from €332,009 to €313,756
- Short-term financial debts +€48,560
up €48,560 (+3,372%), from €1,440 to €50,000
- Reserves +€28,643
up €28,643 (+10.0%), from €286,697 to €315,340
- Tax, wage and social debts -€24,689
down €24,689 (-61.7%), from €40,018 to €15,329
of which Remuneration and social security: -€17,728
- Trade debts -€22,520
down €22,520 (-55.9%), from €40,287 to €17,767
- Debts after one year -€11,070
down €11,070 (-100%), from €11,070 to €0
- Financial charges +€10,340
up €10,340 (+336%), from €3,074 to €13,414
- Staff costs +€8,636
up €8,636 (+7.7%), from €112,613 to €121,249
- Taxes -€3,677
down €3,677 (-23.7%), from €15,535 to €11,858
- Gross operating margin +€2,995
up €2,995 (+1.4%), from €208,978 to €211,974
- Financial income -€2,633
down €2,633 (-13.1%), from €20,050 to €17,417
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 | €529,264 | €537,008 | +€7,744 | +1.5% |
| Fixed assets | 21/28 | €161,739 | €118,546 | -€43,193 | -26.7% |
| Intangible fixed assets | 21 | €7,834 | €8,666 | +€832 | +10.6% |
| Tangible fixed assets | 22/27 | €153,793 | €109,769 | -€44,025 | -28.6% |
| Plant, machinery and equipment | 23 | €98,155 | €73,568 | -€24,588 | -25.0% |
| Furniture and vehicles | 24 | €37,893 | €24,222 | -€13,671 | -36.1% |
| Other tangible fixed assets | 26 | €17,745 | €11,979 | -€5,766 | -32.5% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €367,525 | €418,462 | +€50,937 | +13.9% |
| Stocks and contracts in progress | 3 | €332,009 | €313,756 | -€18,253 | -5.5% |
| Stocks | 30/36 | €332,009 | €313,756 | -€18,253 | -5.5% |
| Amounts receivable within one year | 40/41 | €24,004 | €50,299 | +€26,295 | +110% |
| Trade receivables | 40 | €1,154 | €23,141 | +€21,987 | +1,905% |
| Other amounts receivable | 41 | €22,850 | €27,158 | +€4,308 | +18.9% |
| Cash at bank and in hand | 54/58 | €10,512 | €53,407 | +€42,895 | +408% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €529,264 | €537,008 | +€7,744 | +1.5% |
| Equity | 10/15 | €401,697 | €430,340 | +€28,643 | +7.1% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €286,697 | €315,340 | +€28,643 | +10.0% |
| Distributable reserves | 133 | €286,697 | €315,340 | +€28,643 | +10.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €127,566 | €106,668 | -€20,899 | -16.4% |
| Amounts payable after more than one year | 17 | €11,070 | €0 | -€11,070 | -100% |
| Financial debts | 170/4 | €11,070 | €0 | -€11,070 | -100% |
| Amounts payable within one year | 42/48 | €115,850 | €105,967 | -€9,883 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €12,817 | €11,070 | -€1,747 | -13.6% |
| Financial debts | 43 | €1,440 | €50,000 | +€48,560 | +3,372% |
| Credit institutions | 430/8 | €1,440 | €50,000 | +€48,560 | +3,372% |
| Trade debts | 44 | €40,287 | €17,767 | -€22,520 | -55.9% |
| Suppliers | 440/4 | €40,287 | €17,767 | -€22,520 | -55.9% |
| Taxes, remuneration and social security | 45 | €40,018 | €15,329 | -€24,689 | -61.7% |
| Taxes | 450/3 | €9,147 | €2,186 | -€6,961 | -76.1% |
| Remuneration and social security | 454/9 | €30,871 | €13,143 | -€17,728 | -57.4% |
| Other amounts payable | 47/48 | €21,288 | €11,801 | -€9,487 | -44.6% |
| Accrued charges and deferred income | 492/3 | €646 | €701 | +€55 | +8.5% |
| Remuneration, social security and pensions | 62 | €112,613 | €121,249 | +€8,636 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,374 | €49,962 | +€2,588 | +5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €141 | -€1,321 | -€1,462 | |
| Other operating charges | 640/8 | €6,425 | €5,586 | -€839 | -13.1% |
| Gross operating margin | 9900 | €208,978 | €211,974 | +€2,995 | +1.4% |
| Operating profit (loss) | 9901 | €42,425 | €36,498 | -€5,928 | -14.0% |
| Financial income | 75/76B | €20,050 | €17,417 | -€2,633 | -13.1% |
| Recurring financial income | 75 | €20,050 | €17,417 | -€2,633 | -13.1% |
| Financial charges | 65/66B | €3,074 | €13,414 | +€10,340 | +336% |
| Recurring financial charges | 65 | €3,074 | €13,414 | +€10,340 | +336% |
| Profit (loss) for the period before taxes | 9903 | €59,401 | €40,501 | -€18,901 | -31.8% |
| Income taxes | 67/77 | €15,535 | €11,858 | -€3,677 | -23.7% |
| Profit (loss) for the period | 9904 | €43,867 | €28,643 | -€15,224 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,867 | €28,643 | -€15,224 | -34.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.