G.C. JACQUELINE: what changed
G.C. JACQUELINE
Largest movements
- Receivables after one year -€52,000
down €52,000 (-33.1%), from €157,000 to €105,000
- Deferred charges and accrued income -€10,722
down €10,722 (-90.7%), from €11,822 to €1,101
- Cash +€5,609
up €5,609 (+80.5%), from €6,967 to €12,576
mainly Receivables after one year (+€52,000) and Deferred charges and accrued income (+€10,722)
- Receivables within one year +€2,887
up €2,887 (+45.5%), from €6,351 to €9,239
- Tangible fixed assets -€2,614
down €2,614 (-14.0%), from €18,713 to €16,100
of which Land and buildings: -€2,131
- Other debts -€71,602
down €71,602 (-99.5%), from €71,965 to €364
- Current portion of long-term debt +€9,370
new in 2025: €9,370
- Trade debts +€4,208
up €4,208 (+430%), from €978 to €5,186
- Accrued charges and deferred income +€3,341
new in 2025: €3,341
- Gross operating margin +€8,018
up €8,018, from -€801 to €7,217
- Financial charges +€3,567
up €3,567 (+283%), from €1,261 to €4,829
- Financial income -€2,055
down €2,055 (-51.8%), from €3,968 to €1,913
of which Financial income: -€1,959
- Depreciation +€728
up €728 (+24.4%), from €2,989 to €3,717
- Taxes +€586
up €586 (+301%), from €195 to €781
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 | €200,854 | €144,014 | -€56,839 | -28.3% |
| Fixed assets | 21/28 | €18,713 | €16,100 | -€2,614 | -14.0% |
| Tangible fixed assets | 22/27 | €18,713 | €16,100 | -€2,614 | -14.0% |
| Land and buildings | 22 | €15,783 | €13,653 | -€2,131 | -13.5% |
| Plant, machinery and equipment | 23 | €1,238 | €326 | -€913 | -73.7% |
| Furniture and vehicles | 24 | €1,691 | €1,125 | -€566 | -33.5% |
| Other tangible fixed assets | 26 | - | €996 | +€996 | |
| Current assets | 29/58 | €182,141 | €127,915 | -€54,226 | -29.8% |
| Amounts receivable after more than one year | 29 | €157,000 | €105,000 | -€52,000 | -33.1% |
| Other amounts receivable | 291 | €157,000 | €105,000 | -€52,000 | -33.1% |
| Amounts receivable within one year | 40/41 | €6,351 | €9,239 | +€2,887 | +45.5% |
| Other amounts receivable | 41 | €6,351 | €9,239 | +€2,887 | +45.5% |
| Cash at bank and in hand | 54/58 | €6,967 | €12,576 | +€5,609 | +80.5% |
| Deferred charges and accrued income | 490/1 | €11,822 | €1,101 | -€10,722 | -90.7% |
| Total equity and liabilities | 10/49 | €200,854 | €144,014 | -€56,839 | -28.3% |
| Equity | 10/15 | €125,228 | €124,905 | -€323 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,363 | €120,363 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,503 | €118,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,336 | -€1,659 | -€323 | -24.2% |
| Amounts payable | 17/49 | €75,626 | €19,110 | -€56,516 | -74.7% |
| Amounts payable within one year | 42/48 | €75,626 | €15,769 | -€59,857 | -79.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,370 | +€9,370 | |
| Trade debts | 44 | €978 | €5,186 | +€4,208 | +430% |
| Suppliers | 440/4 | €978 | €5,186 | +€4,208 | +430% |
| Taxes, remuneration and social security | 45 | €2,683 | €850 | -€1,833 | -68.3% |
| Taxes | 450/3 | €2,683 | €850 | -€1,833 | -68.3% |
| Other amounts payable | 47/48 | €71,965 | €364 | -€71,602 | -99.5% |
| Accrued charges and deferred income | 492/3 | - | €3,341 | +€3,341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,989 | €3,717 | +€728 | +24.4% |
| Other operating charges | 640/8 | €58 | €126 | +€68 | +118% |
| Gross operating margin | 9900 | -€801 | €7,217 | +€8,018 | |
| Operating profit (loss) | 9901 | -€3,848 | €3,374 | +€7,221 | |
| Financial income | 75/76B | €3,968 | €1,913 | -€2,055 | -51.8% |
| Recurring financial income | 75 | €3,872 | €1,913 | -€1,959 | -50.6% |
| Non-recurring financial income | 76B | €96 | - | -€96 | |
| Financial charges | 65/66B | €1,261 | €4,829 | +€3,567 | +283% |
| Recurring financial charges | 65 | €1,261 | €4,829 | +€3,567 | +283% |
| Profit (loss) for the period before taxes | 9903 | -€1,141 | €458 | +€1,599 | |
| Income taxes | 67/77 | €195 | €781 | +€586 | +301% |
| Profit (loss) for the period | 9904 | -€1,336 | -€323 | +€1,013 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,336 | -€323 | +€1,013 | +75.8% |
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 2 November 2026 via checked.be.