Emile JACQUES Assurances: what changed
What changed
Emile JACQUES Assurances
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€112,493
2024 · €136,328-€23,836
Equity
€200,944
2024 · €238,451-€37,507
Cash
€75,217
2024 · €79,536-€4,320
Balance sheet total
€465,868
2024 · €382,586+€83,281
Largest movements
Assets
- Deferred charges and accrued income +€34,363
up €34,363 (+41.0%), from €83,763 to €118,125
- Receivables within one year +€32,268
up €32,268 (+24.7%), from €130,566 to €162,834
of which Other amounts receivable: +€39,776
- Tangible fixed assets +€19,863
up €19,863 (+22.8%), from €87,177 to €107,040
of which Other tangible fixed assets: +€22,660
Equity and liabilities
- Other debts +€150,443
up €150,443, from €0 to €150,443
- Profit (loss) carried forward -€37,507
down €37,507 (-19.2%), from €195,543 to €158,036
- Tax, wage and social debts -€17,587
down €17,587 (-28.7%), from €61,183 to €43,595
of which Taxes: -€14,715
- Debts after one year -€15,506
down €15,506 (-45.8%), from €33,845 to €18,339
- Accrued charges and deferred income -€8,525
down €8,525 (-84.6%), from €10,072 to €1,547
Income statement
- Staff costs -€43,990
down €43,990 (-11.9%), from €368,531 to €324,541
- Gross operating margin -€38,766
down €38,766 (-6.4%), from €602,098 to €563,332
- Depreciation +€16,654
up €16,654 (+87.0%), from €19,152 to €35,806
- Financial charges +€11,421
up €11,421 (+112%), from €10,166 to €21,587
- Other operating charges +€9,948
up €9,948 (+94.2%), from €10,562 to €20,510
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.
Result 2024
€136,328
Gross operating margin
-€38,766
Staff costs
+€43,990
Depreciation
-€16,654
Other operating charges
-€9,948
Financial income
+€1,955
Financial charges
-€11,421
Taxes
+€7,008
Result 2025
€112,493
raises the resultlowers the result
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.
From operations
+€210,809
Investment
-€56,777
Financing
-€158,352
Cash 2024
€79,536
From operations (derived)
+€210,809
Net result for the year
+€112,493
Depreciation
+€35,806
Receivables within one year
-€32,268
Deferred charges and accrued income
-€34,363
Trade debts
+€4,811
Tax, wage and social debts
-€17,587
Other debts
+€150,443
Accrued charges and deferred income
-€8,525
Investment (derived)
-€56,777
Investment in fixed assets (net)
-€56,777
Financing
-€158,352
Debts after one year
-€15,506
Current portion of long-term debt
+€7,154
Contributions, distributions and other
-€150,000
Cash 2025
€75,217
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,586 | €465,868 | +€83,281 | +21.8% |
| Fixed assets | 21/28 | €88,721 | €109,692 | +€20,971 | +23.6% |
| Intangible fixed assets | 21 | €0 | €1,108 | +€1,108 | |
| Tangible fixed assets | 22/27 | €87,177 | €107,040 | +€19,863 | +22.8% |
| Plant, machinery and equipment | 23 | €8,919 | €10,138 | +€1,219 | +13.7% |
| Furniture and vehicles | 24 | €78,258 | €74,242 | -€4,016 | -5.1% |
| Other tangible fixed assets | 26 | - | €22,660 | +€22,660 | |
| Financial fixed assets | 28 | €1,544 | €1,544 | = | 0.0% |
| Current assets | 29/58 | €293,866 | €356,176 | +€62,310 | +21.2% |
| Amounts receivable within one year | 40/41 | €130,566 | €162,834 | +€32,268 | +24.7% |
| Trade receivables | 40 | €109,120 | €101,611 | -€7,509 | -6.9% |
| Other amounts receivable | 41 | €21,446 | €61,222 | +€39,776 | +185% |
| Cash at bank and in hand | 54/58 | €79,536 | €75,217 | -€4,320 | -5.4% |
| Deferred charges and accrued income | 490/1 | €83,763 | €118,125 | +€34,363 | +41.0% |
| Total equity and liabilities | 10/49 | €382,586 | €465,868 | +€83,281 | +21.8% |
| Equity | 10/15 | €238,451 | €200,944 | -€37,507 | -15.7% |
| Contributions | 10/11 | €38,665 | €38,665 | = | 0.0% |
| Reserves | 13 | €4,244 | €4,244 | = | 0.0% |
| Tax-exempt reserves | 132 | €529 | €529 | = | 0.0% |
| Distributable reserves | 133 | €3,715 | €3,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,543 | €158,036 | -€37,507 | -19.2% |
| Amounts payable | 17/49 | €144,135 | €264,924 | +€120,789 | +83.8% |
| Amounts payable after more than one year | 17 | €33,845 | €18,339 | -€15,506 | -45.8% |
| Financial debts | 170/4 | €33,845 | €18,339 | -€15,506 | -45.8% |
| Amounts payable within one year | 42/48 | €100,218 | €245,038 | +€144,820 | +145% |
| Current portion of amounts payable after more than one year | 42 | €15,084 | €22,238 | +€7,154 | +47.4% |
| Trade debts | 44 | €23,951 | €28,761 | +€4,811 | +20.1% |
| Suppliers | 440/4 | €23,951 | €28,761 | +€4,811 | +20.1% |
| Taxes, remuneration and social security | 45 | €61,183 | €43,595 | -€17,587 | -28.7% |
| Taxes | 450/3 | €17,875 | €3,159 | -€14,715 | -82.3% |
| Remuneration and social security | 454/9 | €43,308 | €40,436 | -€2,872 | -6.6% |
| Other amounts payable | 47/48 | €0 | €150,443 | +€150,443 | |
| Accrued charges and deferred income | 492/3 | €10,072 | €1,547 | -€8,525 | -84.6% |
| Remuneration, social security and pensions | 62 | €368,531 | €324,541 | -€43,990 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,152 | €35,806 | +€16,654 | +87.0% |
| Other operating charges | 640/8 | €10,562 | €20,510 | +€9,948 | +94.2% |
| Gross operating margin | 9900 | €602,098 | €563,332 | -€38,766 | -6.4% |
| Operating profit (loss) | 9901 | €203,852 | €182,475 | -€21,377 | -10.5% |
| Financial income | 75/76B | €517 | €2,472 | +€1,955 | +378% |
| Recurring financial income | 75 | €517 | €2,472 | +€1,955 | +378% |
| Financial charges | 65/66B | €10,166 | €21,587 | +€11,421 | +112% |
| Recurring financial charges | 65 | €10,166 | €21,587 | +€11,421 | +112% |
| Profit (loss) for the period before taxes | 9903 | €194,203 | €163,360 | -€30,843 | -15.9% |
| Income taxes | 67/77 | €57,875 | €50,867 | -€7,008 | -12.1% |
| Profit (loss) for the period | 9904 | €136,328 | €112,493 | -€23,836 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,328 | €112,493 | -€23,836 | -17.5% |
Next steps
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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 7 November 2026 via checked.be.