Immo Jacqueline: 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.
Immo Jacqueline
Largest movements
- Stocks and contracts +€28,000
up €28,000 (+165%), from €17,000 to €45,000
- Receivables within one year +€19,601
up €19,601 (+184%), from €10,634 to €30,235
of which Trade receivables: +€20,845
- Tangible fixed assets -€10,627
down €10,627 (-3.1%), from €341,794 to €331,167
of which Land and buildings: -€13,032
- Cash -€8,821
down €8,821 (-48.4%), from €18,240 to €9,420
mainly Stocks and contracts (-€28,000) and Debts after one year (-€22,036)
- Deferred charges and accrued income +€4,366
up €4,366 (+329%), from €1,326 to €5,691
- Other debts +€37,758
up €37,758 (+55.3%), from €68,334 to €106,092
- Trade debts +€24,715
up €24,715 (+85.8%), from €28,816 to €53,531
- Debts after one year -€22,036
down €22,036 (-7.4%), from €299,288 to €277,252
- Tax, wage and social debts -€6,343
down €6,343 (-68.7%), from €9,228 to €2,886
of which Taxes: -€6,134
- Staff costs -€10,384
down €10,384 (-24.5%), from €42,389 to €32,004
- Gross operating margin -€10,293
down €10,293 (-12.8%), from €80,332 to €70,039
- Depreciation +€2,170
up €2,170 (+10.6%), from €20,412 to €22,582
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 | €390,939 | €424,231 | +€33,292 | +8.5% |
| Fixed assets | 21/28 | €343,739 | €333,885 | -€9,854 | -2.9% |
| Intangible fixed assets | 21 | €1,945 | €2,718 | +€773 | +39.8% |
| Tangible fixed assets | 22/27 | €341,794 | €331,167 | -€10,627 | -3.1% |
| Land and buildings | 22 | €341,794 | €328,762 | -€13,032 | -3.8% |
| Plant, machinery and equipment | 23 | - | €2,405 | +€2,405 | |
| Current assets | 29/58 | €47,200 | €90,346 | +€43,146 | +91.4% |
| Stocks and contracts in progress | 3 | €17,000 | €45,000 | +€28,000 | +165% |
| Stocks | 30/36 | €17,000 | €45,000 | +€28,000 | +165% |
| Amounts receivable within one year | 40/41 | €10,634 | €30,235 | +€19,601 | +184% |
| Trade receivables | 40 | €9,390 | €30,235 | +€20,845 | +222% |
| Other amounts receivable | 41 | €1,244 | €0 | -€1,244 | -100% |
| Cash at bank and in hand | 54/58 | €18,240 | €9,420 | -€8,821 | -48.4% |
| Deferred charges and accrued income | 490/1 | €1,326 | €5,691 | +€4,366 | +329% |
| Total equity and liabilities | 10/49 | €390,939 | €424,231 | +€33,292 | +8.5% |
| Equity | 10/15 | -€36,019 | -€38,400 | -€2,381 | -6.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,019 | -€41,400 | -€2,381 | -6.1% |
| Amounts payable | 17/49 | €426,958 | €462,631 | +€35,673 | +8.4% |
| Amounts payable after more than one year | 17 | €299,288 | €277,252 | -€22,036 | -7.4% |
| Financial debts | 170/4 | €299,288 | €277,252 | -€22,036 | -7.4% |
| Amounts payable within one year | 42/48 | €127,555 | €184,546 | +€56,991 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €21,176 | €22,036 | +€860 | +4.1% |
| Trade debts | 44 | €28,816 | €53,531 | +€24,715 | +85.8% |
| Suppliers | 440/4 | €28,816 | €53,531 | +€24,715 | +85.8% |
| Taxes, remuneration and social security | 45 | €9,228 | €2,886 | -€6,343 | -68.7% |
| Taxes | 450/3 | €7,178 | €1,044 | -€6,134 | -85.4% |
| Remuneration and social security | 454/9 | €2,050 | €1,841 | -€209 | -10.2% |
| Other amounts payable | 47/48 | €68,334 | €106,092 | +€37,758 | +55.3% |
| Accrued charges and deferred income | 492/3 | €115 | €834 | +€719 | +626% |
| Remuneration, social security and pensions | 62 | €42,389 | €32,004 | -€10,384 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,412 | €22,582 | +€2,170 | +10.6% |
| Other operating charges | 640/8 | €4,699 | €4,798 | +€99 | +2.1% |
| Gross operating margin | 9900 | €80,332 | €70,039 | -€10,293 | -12.8% |
| Operating profit (loss) | 9901 | €12,832 | €10,655 | -€2,177 | -17.0% |
| Financial charges | 65/66B | €13,489 | €13,036 | -€453 | -3.4% |
| Recurring financial charges | 65 | €13,489 | €13,036 | -€453 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€658 | -€2,381 | -€1,724 | -262% |
| Profit (loss) for the period | 9904 | -€658 | -€2,381 | -€1,724 | -262% |
| Profit (loss) for the period to be appropriated | 9905 | -€658 | -€2,381 | -€1,724 | -262% |
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 15 October 2026 via checked.be.