FAÇON JACMIN: 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.
FAÇON JACMIN
Largest movements
- Cash -€79,946
down €79,946 (-44.8%), from €178,483 to €98,537
mainly Net result for the year (-€119,264) and Trade debts (-€105,911)
- Receivables within one year -€44,223
down €44,223 (-26.8%), from €164,821 to €120,598
of which Trade receivables: -€40,264
- Stocks and contracts -€11,242
down €11,242 (-5.0%), from €223,195 to €211,953
- Deferred charges and accrued income -€6,044
down €6,044 (-100%), from €6,044 to €0
- Contributions -€795,163
down €795,163 (-82.8%), from €960,685 to €165,522
- Profit (loss) carried forward +€675,899
up €675,899 (+85.0%), from -€795,163 to -€119,264
- Trade debts -€105,911
down €105,911 (-91.9%), from €115,247 to €9,336
- Debts after one year +€47,911
up €47,911 (+22.5%), from €213,203 to €261,114
- Short-term financial debts +€46,476
up €46,476, from €0 to €46,476
- Gross operating margin +€60,744
up €60,744, from -€673 to €60,072
- Staff costs +€41,254
up €41,254 (+32.6%), from €126,568 to €167,822
- Financial charges -€15,592
down €15,592 (-67.4%), from €23,142 to €7,549
- Other operating charges -€7,877
down €7,877 (-87.0%), from €9,051 to €1,174
- Financial income -€1,205
down €1,205 (-94.3%), from €1,277 to €72
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 | €584,852 | €440,534 | -€144,318 | -24.7% |
| Fixed assets | 21/28 | €12,308 | €9,446 | -€2,862 | -23.3% |
| Intangible fixed assets | 21 | €688 | €172 | -€516 | -75.0% |
| Tangible fixed assets | 22/27 | €7,970 | €5,624 | -€2,346 | -29.4% |
| Land and buildings | 22 | €5,111 | €3,407 | -€1,704 | -33.3% |
| Furniture and vehicles | 24 | €2,859 | €2,217 | -€642 | -22.5% |
| Financial fixed assets | 28 | €3,650 | €3,650 | = | 0.0% |
| Current assets | 29/58 | €572,544 | €431,088 | -€141,456 | -24.7% |
| Stocks and contracts in progress | 3 | €223,195 | €211,953 | -€11,242 | -5.0% |
| Stocks | 30/36 | €223,195 | €211,953 | -€11,242 | -5.0% |
| Amounts receivable within one year | 40/41 | €164,821 | €120,598 | -€44,223 | -26.8% |
| Trade receivables | 40 | €160,057 | €119,793 | -€40,264 | -25.2% |
| Other amounts receivable | 41 | €4,764 | €805 | -€3,959 | -83.1% |
| Cash at bank and in hand | 54/58 | €178,483 | €98,537 | -€79,946 | -44.8% |
| Deferred charges and accrued income | 490/1 | €6,044 | €0 | -€6,044 | -100% |
| Total equity and liabilities | 10/49 | €584,852 | €440,534 | -€144,318 | -24.7% |
| Equity | 10/15 | €165,522 | €46,258 | -€119,264 | -72.1% |
| Contributions | 10/11 | €960,685 | €165,522 | -€795,163 | -82.8% |
| Profit (loss) carried forward | 14 | -€795,163 | -€119,264 | +€675,899 | +85.0% |
| Amounts payable | 17/49 | €419,330 | €394,276 | -€25,054 | -6.0% |
| Amounts payable after more than one year | 17 | €213,203 | €261,114 | +€47,911 | +22.5% |
| Financial debts | 170/4 | €213,203 | €261,114 | +€47,911 | +22.5% |
| Amounts payable within one year | 42/48 | €191,626 | €126,572 | -€65,054 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,089 | +€4,089 | |
| Financial debts | 43 | €0 | €46,476 | +€46,476 | |
| Credit institutions | 430/8 | €0 | €46,476 | +€46,476 | |
| Trade debts | 44 | €115,247 | €9,336 | -€105,911 | -91.9% |
| Suppliers | 440/4 | €115,247 | €9,336 | -€105,911 | -91.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €30,196 | €22,600 | -€7,596 | -25.2% |
| Taxes | 450/3 | €15,438 | €1,669 | -€13,769 | -89.2% |
| Remuneration and social security | 454/9 | €14,758 | €20,931 | +€6,173 | +41.8% |
| Other amounts payable | 47/48 | €46,184 | €44,072 | -€2,112 | -4.6% |
| Accrued charges and deferred income | 492/3 | €14,501 | €6,590 | -€7,911 | -54.6% |
| Remuneration, social security and pensions | 62 | €126,568 | €167,822 | +€41,254 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,573 | €2,862 | +€289 | +11.2% |
| Other operating charges | 640/8 | €9,051 | €1,174 | -€7,877 | -87.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€673 | €60,072 | +€60,744 | |
| Operating profit (loss) | 9901 | -€138,865 | -€111,786 | +€27,078 | +19.5% |
| Financial income | 75/76B | €1,277 | €72 | -€1,205 | -94.3% |
| Recurring financial income | 75 | €1,277 | €72 | -€1,205 | -94.3% |
| Financial charges | 65/66B | €23,142 | €7,549 | -€15,592 | -67.4% |
| Recurring financial charges | 65 | €23,142 | €7,549 | -€15,592 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | -€160,729 | -€119,263 | +€41,466 | +25.8% |
| Income taxes | 67/77 | €0 | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€160,729 | -€119,264 | +€41,465 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€160,729 | -€119,264 | +€41,465 | +25.8% |
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.