GROUP JACQUES: 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.
GROUP JACQUES
Largest movements
- Cash +€215,821
up €215,821 (+59.9%), from €360,465 to €576,286
mainly Other debts (+€235,294) and Receivables within one year (+€107,598)
- Receivables within one year -€107,598
down €107,598 (-29.1%), from €370,197 to €262,599
of which Trade receivables: -€101,719
- Stocks and contracts -€46,423
down €46,423 (-13.7%), from €338,475 to €292,052
- Other debts +€235,294
new in 2025: €235,294
- Profit (loss) carried forward -€190,554
down €190,554 (-20.8%), from €918,280 to €727,726
- Trade debts +€24,358
up €24,358 (+26.5%), from €91,886 to €116,244
- Gross operating margin -€260,460
down €260,460 (-54.4%), from €478,993 to €218,533
- Taxes -€70,451
down €70,451 (-81.5%), from €86,398 to €15,947
- Staff costs +€15,411
up €15,411 (+12.5%), from €123,266 to €138,677
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 | €1,093,849 | €1,166,641 | +€72,791 | +6.7% |
| Fixed assets | 21/28 | €23,641 | €34,750 | +€11,109 | +47.0% |
| Tangible fixed assets | 22/27 | €23,641 | €34,750 | +€11,109 | +47.0% |
| Plant, machinery and equipment | 23 | €15,551 | €20,718 | +€5,167 | +33.2% |
| Furniture and vehicles | 24 | €8,090 | €14,032 | +€5,943 | +73.5% |
| Current assets | 29/58 | €1,070,208 | €1,131,890 | +€61,682 | +5.8% |
| Stocks and contracts in progress | 3 | €338,475 | €292,052 | -€46,423 | -13.7% |
| Stocks | 30/36 | €338,475 | €292,052 | -€46,423 | -13.7% |
| Amounts receivable within one year | 40/41 | €370,197 | €262,599 | -€107,598 | -29.1% |
| Trade receivables | 40 | €324,842 | €223,123 | -€101,719 | -31.3% |
| Other amounts receivable | 41 | €45,355 | €39,476 | -€5,879 | -13.0% |
| Cash at bank and in hand | 54/58 | €360,465 | €576,286 | +€215,821 | +59.9% |
| Deferred charges and accrued income | 490/1 | €1,072 | €954 | -€118 | -11.0% |
| Total equity and liabilities | 10/49 | €1,093,849 | €1,166,641 | +€72,791 | +6.7% |
| Equity | 10/15 | €986,480 | €795,926 | -€190,554 | -19.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €918,280 | €727,726 | -€190,554 | -20.8% |
| Amounts payable | 17/49 | €107,370 | €370,715 | +€263,345 | +245% |
| Amounts payable within one year | 42/48 | €107,370 | €370,715 | +€263,345 | +245% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €91,886 | €116,244 | +€24,358 | +26.5% |
| Suppliers | 440/4 | €91,886 | €116,244 | +€24,358 | +26.5% |
| Taxes, remuneration and social security | 45 | €15,484 | €19,177 | +€3,693 | +23.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €15,484 | €19,177 | +€3,693 | +23.9% |
| Other amounts payable | 47/48 | - | €235,294 | +€235,294 | |
| Remuneration, social security and pensions | 62 | €123,266 | €138,677 | +€15,411 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,411 | €11,676 | +€2,266 | +24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,650 | €0 | -€1,650 | -100% |
| Other operating charges | 640/8 | €3,613 | €4,013 | +€400 | +11.1% |
| Gross operating margin | 9900 | €478,993 | €218,533 | -€260,460 | -54.4% |
| Operating profit (loss) | 9901 | €341,054 | €64,167 | -€276,887 | -81.2% |
| Financial income | 75/76B | €11,801 | €7,321 | -€4,480 | -38.0% |
| Recurring financial income | 75 | €11,801 | €7,321 | -€4,480 | -38.0% |
| Financial charges | 65/66B | €11,597 | €10,801 | -€796 | -6.9% |
| Recurring financial charges | 65 | €11,597 | €10,801 | -€796 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €341,257 | €60,687 | -€280,571 | -82.2% |
| Income taxes | 67/77 | €86,398 | €15,947 | -€70,451 | -81.5% |
| Profit (loss) for the period | 9904 | €254,859 | €44,740 | -€210,119 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €254,859 | €44,740 | -€210,119 | -82.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.