Drs PAQUES-JACQUERIE: what changed
Drs PAQUES-JACQUERIE
Largest movements
- Cash -€10,646
down €10,646 (-10.5%), from €101,433 to €90,787
mainly Other debts (-€13,300) and Receivables within one year (-€5,325)
- Tangible fixed assets -€6,315
down €6,315 (-34.4%), from €18,383 to €12,068
- Receivables within one year +€5,325
up €5,325 (+2.0%), from €266,346 to €271,671
- Other debts -€13,300
no longer reported in 2026 (was €13,300)
- Gross operating margin -€5,646
down €5,646 (-27.6%), from €20,460 to €14,814
- Taxes -€1,547
down €1,547 (-33.7%), from €4,589 to €3,042
- Depreciation -€302
down €302 (-3.8%), from €7,894 to €7,592
- Other operating charges +€220
up €220 (+30.8%), from €715 to €935
- Financial income -€206
down €206 (-28.2%), from €728 to €522
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,163 | €374,526 | -€11,637 | -3.0% |
| Fixed assets | 21/28 | €18,383 | €12,068 | -€6,315 | -34.4% |
| Tangible fixed assets | 22/27 | €18,383 | €12,068 | -€6,315 | -34.4% |
| Furniture and vehicles | 24 | €18,383 | €12,068 | -€6,315 | -34.4% |
| Current assets | 29/58 | €367,780 | €362,458 | -€5,322 | -1.4% |
| Amounts receivable within one year | 40/41 | €266,346 | €271,671 | +€5,325 | +2.0% |
| Other amounts receivable | 41 | €266,346 | €271,671 | +€5,325 | +2.0% |
| Cash at bank and in hand | 54/58 | €101,433 | €90,787 | -€10,646 | -10.5% |
| Total equity and liabilities | 10/49 | €386,163 | €374,526 | -€11,637 | -3.0% |
| Equity | 10/15 | €367,679 | €371,371 | +€3,692 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €361,479 | €365,171 | +€3,692 | +1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €359,619 | €363,311 | +€3,692 | +1.0% |
| Amounts payable | 17/49 | €18,484 | €3,155 | -€15,329 | -82.9% |
| Amounts payable within one year | 42/48 | €18,484 | €3,155 | -€15,329 | -82.9% |
| Trade debts | 44 | €50 | €69 | +€18 | +36.4% |
| Suppliers | 440/4 | €50 | €69 | +€18 | +36.4% |
| Taxes, remuneration and social security | 45 | €5,133 | €3,086 | -€2,047 | -39.9% |
| Taxes | 450/3 | €5,133 | €3,086 | -€2,047 | -39.9% |
| Other amounts payable | 47/48 | €13,300 | - | -€13,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,894 | €7,592 | -€302 | -3.8% |
| Other operating charges | 640/8 | €715 | €935 | +€220 | +30.8% |
| Gross operating margin | 9900 | €20,460 | €14,814 | -€5,646 | -27.6% |
| Operating profit (loss) | 9901 | €11,851 | €6,287 | -€5,564 | -46.9% |
| Financial income | 75/76B | €728 | €522 | -€206 | -28.2% |
| Recurring financial income | 75 | €728 | €522 | -€206 | -28.2% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €12,505 | €6,734 | -€5,771 | -46.1% |
| Income taxes | 67/77 | €4,589 | €3,042 | -€1,547 | -33.7% |
| Profit (loss) for the period | 9904 | €7,916 | €3,692 | -€4,224 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,916 | €3,692 | -€4,224 | -53.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.