Galeries Jacquemin: 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.
Galeries Jacquemin
Largest movements
- Tangible fixed assets -€90,000
down €90,000 (-17.0%), from €529,844 to €439,844
of which Land and buildings: -€90,000
- Other debts +€168,097
up €168,097 (+34.6%), from €485,949 to €654,046
- Debts after one year -€150,000
down €150,000 (-85.7%), from €175,000 to €25,000
- Profit (loss) carried forward -€133,814
down €133,814 (-8.8%), from -€1.5m to -€1.6m
- Trade debts +€26,538
up €26,538 (+1.8%), from €1.4m to €1.5m
- Other operating charges -€22,800
down €22,800 (-45.0%), from €50,624 to €27,825
- Financial charges -€6,856
down €6,856 (-34.0%), from €20,185 to €13,329
- Gross operating margin +€4,865
up €4,865 (+64.2%), from -€7,572 to -€2,707
- Depreciation -€1,031
down €1,031 (-1.1%), from €91,031 to €90,000
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 | €816,096 | €726,917 | -€89,179 | -10.9% |
| Fixed assets | 21/28 | €530,468 | €440,468 | -€90,000 | -17.0% |
| Tangible fixed assets | 22/27 | €529,844 | €439,844 | -€90,000 | -17.0% |
| Land and buildings | 22 | €354,720 | €264,720 | -€90,000 | -25.4% |
| Assets under construction and advance payments | 27 | €175,124 | €175,124 | = | 0.0% |
| Financial fixed assets | 28 | €624 | €624 | = | 0.0% |
| Current assets | 29/58 | €285,629 | €286,450 | +€821 | +0.3% |
| Amounts receivable within one year | 40/41 | €270,517 | €270,763 | +€246 | +0.1% |
| Trade receivables | 40 | €250,000 | €250,188 | +€188 | +0.1% |
| Other amounts receivable | 41 | €20,517 | €20,575 | +€58 | +0.3% |
| Current investments | 50/53 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €15,111 | €15,686 | +€575 | +3.8% |
| Total equity and liabilities | 10/49 | €816,096 | €726,917 | -€89,179 | -10.9% |
| Equity | 10/15 | -€1,450,237 | -€1,584,051 | -€133,814 | -9.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | - | -€24,789 | |
| Other | 1109/19 | €24,789 | - | -€24,789 | |
| Reserves | 13 | €39,979 | €39,979 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,515,005 | -€1,648,819 | -€133,814 | -8.8% |
| Amounts payable | 17/49 | €2,266,333 | €2,310,968 | +€44,635 | +2.0% |
| Amounts payable after more than one year | 17 | €175,000 | €25,000 | -€150,000 | -85.7% |
| Financial debts | 170/4 | €175,000 | €25,000 | -€150,000 | -85.7% |
| Amounts payable within one year | 42/48 | €2,091,333 | €2,285,968 | +€194,635 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €162,500 | €162,500 | = | 0.0% |
| Trade debts | 44 | €1,442,884 | €1,469,422 | +€26,538 | +1.8% |
| Suppliers | 440/4 | €1,442,884 | €1,469,422 | +€26,538 | +1.8% |
| Other amounts payable | 47/48 | €485,949 | €654,046 | +€168,097 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,031 | €90,000 | -€1,031 | -1.1% |
| Other operating charges | 640/8 | €50,624 | €27,825 | -€22,800 | -45.0% |
| Gross operating margin | 9900 | -€7,572 | -€2,707 | +€4,865 | +64.2% |
| Operating profit (loss) | 9901 | -€149,227 | -€120,532 | +€28,695 | +19.2% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €20,185 | €13,329 | -€6,856 | -34.0% |
| Recurring financial charges | 65 | €20,185 | €13,329 | -€6,856 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€169,412 | -€133,814 | +€35,598 | +21.0% |
| Profit (loss) for the period | 9904 | -€169,412 | -€133,814 | +€35,598 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€169,412 | -€133,814 | +€35,598 | +21.0% |
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 25 October 2026 via checked.be.