ELS JACQUEMIJN: 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.
ELS JACQUEMIJN
Largest movements
- Cash +€1,857
up €1,857 (+12.4%), from €15,034 to €16,891
mainly Trade debts (+€1,538) and Deferred charges and accrued income (+€1,018)
- Deferred charges and accrued income -€1,018
down €1,018 (-42.2%), from €2,415 to €1,397
- Tangible fixed assets +€389
up €389 (+91.0%), from €427 to €816
- Trade debts +€1,538
up €1,538 (+106,048%), from €1 to €1,539
- Other debts -€759
down €759 (-12.6%), from €6,000 to €5,241
- Tax, wage and social debts +€267
up €267 (+17.5%), from €1,528 to €1,794
- Gross operating margin -€3,236
down €3,236 (-70.6%), from €4,585 to €1,349
- Taxes -€1,056
down €1,056 (-75.7%), from €1,396 to €340
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.
Derived cash bridge
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 | €17,876 | €19,103 | +€1,228 | +6.9% |
| Fixed assets | 21/28 | €427 | €816 | +€389 | +91.0% |
| Tangible fixed assets | 22/27 | €427 | €816 | +€389 | +91.0% |
| Furniture and vehicles | 24 | €427 | €816 | +€389 | +91.0% |
| Current assets | 29/58 | €17,448 | €18,288 | +€839 | +4.8% |
| Cash at bank and in hand | 54/58 | €15,034 | €16,891 | +€1,857 | +12.4% |
| Deferred charges and accrued income | 490/1 | €2,415 | €1,397 | -€1,018 | -42.2% |
| Total equity and liabilities | 10/49 | €17,876 | €19,103 | +€1,228 | +6.9% |
| Equity | 10/15 | €10,347 | €10,529 | +€182 | +1.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €2,592 | €2,774 | +€182 | +7.0% |
| Non-distributable reserves | 130/1 | €172 | €172 | = | 0.0% |
| Reserves not available under the articles | 1311 | €172 | €172 | = | 0.0% |
| Distributable reserves | 133 | €2,420 | €2,603 | +€182 | +7.5% |
| Profit (loss) carried forward | 14 | €1,557 | €1,557 | = | 0.0% |
| Amounts payable | 17/49 | €7,529 | €8,575 | +€1,046 | +13.9% |
| Amounts payable within one year | 42/48 | €7,529 | €8,575 | +€1,046 | +13.9% |
| Trade debts | 44 | €1 | €1,539 | +€1,538 | +106,048% |
| Suppliers | 440/4 | €1 | €1,539 | +€1,538 | +106,048% |
| Taxes, remuneration and social security | 45 | €1,528 | €1,794 | +€267 | +17.5% |
| Taxes | 450/3 | €1,528 | €1,794 | +€267 | +17.5% |
| Other amounts payable | 47/48 | €6,000 | €5,241 | -€759 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €261 | +€42 | +19.3% |
| Other operating charges | 640/8 | €506 | €490 | -€17 | -3.3% |
| Gross operating margin | 9900 | €4,585 | €1,349 | -€3,236 | -70.6% |
| Operating profit (loss) | 9901 | €3,860 | €598 | -€3,262 | -84.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €44 | €79 | +€36 | +82.3% |
| Recurring financial charges | 65 | €44 | €79 | +€36 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €3,816 | €522 | -€3,294 | -86.3% |
| Income taxes | 67/77 | €1,396 | €340 | -€1,056 | -75.7% |
| Profit (loss) for the period | 9904 | €2,420 | €182 | -€2,238 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,420 | €182 | -€2,238 | -92.5% |
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 19 October 2026 via checked.be.