EDITIONS JACQUES BREL: 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.
EDITIONS JACQUES BREL
Largest movements
- Deferred charges and accrued income +€75,327
up €75,327 (+742.6%), from €10,144 to €85,472
- Cash -€53,629
down €53,629 (-35.4%), from €151,569 to €97,940
mainly Deferred charges and accrued income (-€75,327) and Trade debts (-€44,032)
- Receivables within one year -€25,131
down €25,131 (-39.1%), from €64,328 to €39,196
of which Trade receivables: -€14,836
- Tangible fixed assets +€6,593
up €6,593 (+32.1%), from €20,533 to €27,125
of which Land and buildings: +€8,751
- Intangible fixed assets -€6,162
down €6,162 (-27.5%), from €22,437 to €16,275
- Trade debts -€44,032
down €44,032 (-36.0%), from €122,306 to €78,274
- Reserves +€33,988
up €33,988 (+61.5%), from €55,285 to €89,273
- Tax, wage and social debts +€8,026
up €8,026 (+37.0%), from €21,719 to €29,746
of which Taxes: +€8,491
- Staff costs -€16,180
down €16,180 (-9.6%), from €167,909 to €151,729
- Taxes +€7,983
up €7,983 (+82.2%), from €9,715 to €17,698
- Gross operating margin +€7,457
up €7,457 (+3.6%), from €208,065 to €215,523
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 | €269,196 | €266,194 | -€3,002 | -1.1% |
| Fixed assets | 21/28 | €43,156 | €43,586 | +€431 | +1.0% |
| Intangible fixed assets | 21 | €22,437 | €16,275 | -€6,162 | -27.5% |
| Tangible fixed assets | 22/27 | €20,533 | €27,125 | +€6,593 | +32.1% |
| Land and buildings | 22 | - | €8,751 | +€8,751 | |
| Furniture and vehicles | 24 | €2,395 | €2,102 | -€293 | -12.2% |
| Other tangible fixed assets | 26 | €18,138 | €16,273 | -€1,865 | -10.3% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €226,041 | €222,608 | -€3,433 | -1.5% |
| Amounts receivable within one year | 40/41 | €64,328 | €39,196 | -€25,131 | -39.1% |
| Trade receivables | 40 | €38,425 | €23,589 | -€14,836 | -38.6% |
| Other amounts receivable | 41 | €25,902 | €15,607 | -€10,295 | -39.7% |
| Cash at bank and in hand | 54/58 | €151,569 | €97,940 | -€53,629 | -35.4% |
| Deferred charges and accrued income | 490/1 | €10,144 | €85,472 | +€75,327 | +742.6% |
| Total equity and liabilities | 10/49 | €269,196 | €266,194 | -€3,002 | -1.1% |
| Equity | 10/15 | €77,120 | €111,108 | +€33,988 | +44.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,285 | €89,273 | +€33,988 | +61.5% |
| Distributable reserves | 133 | €55,285 | €89,273 | +€33,988 | +61.5% |
| Profit (loss) carried forward | 14 | €3,235 | €3,235 | = | 0.0% |
| Amounts payable | 17/49 | €192,076 | €155,086 | -€36,991 | -19.3% |
| Amounts payable within one year | 42/48 | €191,136 | €153,325 | -€37,811 | -19.8% |
| Trade debts | 44 | €122,306 | €78,274 | -€44,032 | -36.0% |
| Suppliers | 440/4 | €122,306 | €78,274 | -€44,032 | -36.0% |
| Taxes, remuneration and social security | 45 | €21,719 | €29,746 | +€8,026 | +37.0% |
| Taxes | 450/3 | €9,494 | €17,985 | +€8,491 | +89.4% |
| Remuneration and social security | 454/9 | €12,225 | €11,761 | -€464 | -3.8% |
| Other amounts payable | 47/48 | €47,111 | €45,305 | -€1,806 | -3.8% |
| Accrued charges and deferred income | 492/3 | €940 | €1,761 | +€821 | +87.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €167,909 | €151,729 | -€16,180 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,065 | €11,092 | -€1,973 | -15.1% |
| Other operating charges | 640/8 | €949 | €933 | -€15 | -1.6% |
| Gross operating margin | 9900 | €208,065 | €215,523 | +€7,457 | +3.6% |
| Operating profit (loss) | 9901 | €26,143 | €51,768 | +€25,625 | +98.0% |
| Financial income | 75/76B | €786 | €569 | -€217 | -27.6% |
| Recurring financial income | 75 | €786 | €569 | -€217 | -27.6% |
| Financial charges | 65/66B | €562 | €651 | +€89 | +15.8% |
| Recurring financial charges | 65 | €562 | €651 | +€89 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €26,366 | €51,686 | +€25,320 | +96.0% |
| Income taxes | 67/77 | €9,715 | €17,698 | +€7,983 | +82.2% |
| Profit (loss) for the period | 9904 | €16,651 | €33,988 | +€17,337 | +104.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,651 | €33,988 | +€17,337 | +104.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.