E.G. JACQUET: what changed
E.G. JACQUET
Largest movements
- Receivables within one year -€19,351
down €19,351 (-34.9%), from €55,396 to €36,045
of which Trade receivables: -€22,517
- Tangible fixed assets -€10,284
down €10,284 (-37.6%), from €27,367 to €17,083
of which Furniture and vehicles: -€8,908
- Stocks and contracts +€4,500
up €4,500 (+150%), from €3,000 to €7,500
- Cash -€4,447
no longer reported in 2025 (was €4,447)
mainly Net result for the year (-€35,332) and Contributions, distributions and other (-€4,935)
- Profit (loss) carried forward -€52,048
down €52,048, from €48,100 to -€3,948
- Trade debts +€14,515
up €14,515 (+134%), from €10,871 to €25,386
- Reserves +€9,887
up €9,887 (+95.4%), from €10,360 to €20,247
of which Distributable reserves: +€11,742
- Short-term financial debts +€5,654
up €5,654 (+44,911%), from €13 to €5,667
- Debts after one year -€4,704
no longer reported in 2025 (was €4,704)
- Gross operating margin -€57,159
down €57,159, from €33,813 to -€23,346
- Staff costs -€6,306
down €6,306, from €6,194 to -€112
- Financial income -€1,432
down €1,432 (-95.3%), from €1,503 to €71
- Other operating charges -€1,074
down €1,074 (-57.8%), from €1,859 to €785
- Depreciation +€964
up €964 (+10.3%), from €9,320 to €10,284
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 | €91,666 | €61,287 | -€30,379 | -33.1% |
| Fixed assets | 21/28 | €27,387 | €17,103 | -€10,284 | -37.6% |
| Tangible fixed assets | 22/27 | €27,367 | €17,083 | -€10,284 | -37.6% |
| Land and buildings | 22 | €1,364 | €845 | -€520 | -38.1% |
| Plant, machinery and equipment | 23 | €2,570 | €1,713 | -€857 | -33.3% |
| Furniture and vehicles | 24 | €23,433 | €14,525 | -€8,908 | -38.0% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €64,279 | €44,184 | -€20,095 | -31.3% |
| Stocks and contracts in progress | 3 | €3,000 | €7,500 | +€4,500 | +150% |
| Stocks | 30/36 | €3,000 | €7,500 | +€4,500 | +150% |
| Amounts receivable within one year | 40/41 | €55,396 | €36,045 | -€19,351 | -34.9% |
| Trade receivables | 40 | €43,635 | €21,118 | -€22,517 | -51.6% |
| Other amounts receivable | 41 | €11,761 | €14,927 | +€3,166 | +26.9% |
| Cash at bank and in hand | 54/58 | €4,447 | - | -€4,447 | |
| Deferred charges and accrued income | 490/1 | €1,436 | €639 | -€797 | -55.5% |
| Total equity and liabilities | 10/49 | €91,666 | €61,287 | -€30,379 | -33.1% |
| Equity | 10/15 | €64,621 | €24,354 | -€40,267 | -62.3% |
| Contributions | 10/11 | €6,161 | €8,055 | +€1,894 | +30.7% |
| Reserves | 13 | €10,360 | €20,247 | +€9,887 | +95.4% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €8,505 | €20,247 | +€11,742 | +138% |
| Profit (loss) carried forward | 14 | €48,100 | -€3,948 | -€52,048 | |
| Amounts payable | 17/49 | €27,045 | €36,933 | +€9,888 | +36.6% |
| Amounts payable after more than one year | 17 | €4,704 | - | -€4,704 | |
| Financial debts | 170/4 | €4,704 | - | -€4,704 | |
| Amounts payable within one year | 42/48 | €21,281 | €36,933 | +€15,652 | +73.5% |
| Current portion of amounts payable after more than one year | 42 | €8,111 | €5,880 | -€2,231 | -27.5% |
| Financial debts | 43 | €13 | €5,667 | +€5,654 | +44,911% |
| Credit institutions | 430/8 | €13 | €5,667 | +€5,654 | +44,911% |
| Trade debts | 44 | €10,871 | €25,386 | +€14,515 | +134% |
| Suppliers | 440/4 | €10,871 | €25,386 | +€14,515 | +134% |
| Taxes, remuneration and social security | 45 | €2,287 | - | -€2,287 | |
| Taxes | 450/3 | €711 | - | -€711 | |
| Remuneration and social security | 454/9 | €1,575 | - | -€1,575 | |
| Accrued charges and deferred income | 492/3 | €1,060 | - | -€1,060 | |
| Remuneration, social security and pensions | 62 | €6,194 | -€112 | -€6,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,320 | €10,284 | +€964 | +10.3% |
| Other operating charges | 640/8 | €1,859 | €785 | -€1,074 | -57.8% |
| Gross operating margin | 9900 | €33,813 | -€23,346 | -€57,159 | |
| Operating profit (loss) | 9901 | €16,440 | -€34,304 | -€50,744 | |
| Financial income | 75/76B | €1,503 | €71 | -€1,432 | -95.3% |
| Recurring financial income | 75 | €1,503 | €71 | -€1,432 | -95.3% |
| Financial charges | 65/66B | €1,228 | €1,192 | -€36 | -2.9% |
| Recurring financial charges | 65 | €1,228 | €1,192 | -€36 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €16,716 | -€35,425 | -€52,141 | |
| Income taxes | 67/77 | - | -€93 | -€93 | |
| Profit (loss) for the period | 9904 | €16,716 | -€35,332 | -€52,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,716 | -€35,332 | -€52,048 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.