JACQ: what changed
Two fiscal 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.
JACQ
Largest movements
- Tangible fixed assets -€5,868
down €5,868 (-15.1%), from €38,776 to €32,908
- Profit (loss) carried forward -€23,335
down €23,335 (-201.9%), from -€11,559 to -€34,893
- Debts after one year -€9,931
down €9,931 (-75.5%), from €13,151 to €3,220
- Other debts +€9,920
up €9,920 (+266.8%), from €3,718 to €13,638
- Short-term financial debts +€8,628
new in 2025: €8,628
- Trade debts +€6,607
up €6,607 (+219.0%), from €3,016 to €9,623
- Gross operating margin -€27,681
down €27,681, from €12,759 to -€14,922
- Other operating charges -€1,320
down €1,320 (-56.0%), from €2,357 to €1,037
- Taxes -€1,308
down €1,308 (-98.9%), from €1,322 to €14
- Depreciation -€1,209
down €1,209 (-17.1%), from €7,078 to €5,868
- Financial charges -€405
down €405 (-21.3%), from €1,898 to €1,493
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.
Cash bridge derived
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 | €39,592 | €32,908 | -€6,684 | -16.9% |
| Fixed assets | 21/28 | €38,776 | €32,908 | -€5,868 | -15.1% |
| Tangible fixed assets | 22/27 | €38,776 | €32,908 | -€5,868 | -15.1% |
| Furniture and vehicles | 24 | €38,776 | €32,908 | -€5,868 | -15.1% |
| Current assets | 29/58 | €816 | - | -€816 | |
| Amounts receivable within one year | 40/41 | €331 | - | -€331 | |
| Trade receivables | 40 | €331 | - | -€331 | |
| Cash at bank and in hand | 54/58 | €261 | - | -€261 | |
| Deferred charges and accrued income | 490/1 | €224 | - | -€224 | |
| Total equity and liabilities | 10/49 | €39,592 | €32,908 | -€6,684 | -16.9% |
| Equity | 10/15 | €7,841 | -€15,493 | -€23,335 | |
| Contributions | 10/11 | €19,400 | €19,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,559 | -€34,893 | -€23,335 | -201.9% |
| Amounts payable | 17/49 | €31,751 | €48,401 | +€16,651 | +52.4% |
| Amounts payable after more than one year | 17 | €13,151 | €3,220 | -€9,931 | -75.5% |
| Financial debts | 170/4 | €13,151 | €3,220 | -€9,931 | -75.5% |
| Amounts payable within one year | 42/48 | €18,600 | €44,882 | +€26,282 | +141.3% |
| Current portion of amounts payable after more than one year | 42 | €11,016 | €9,931 | -€1,085 | -9.8% |
| Financial debts | 43 | - | €8,628 | +€8,628 | |
| Credit institutions | 430/8 | - | €8,628 | +€8,628 | |
| Trade debts | 44 | €3,016 | €9,623 | +€6,607 | +219.0% |
| Suppliers | 440/4 | €3,016 | €9,623 | +€6,607 | +219.0% |
| Taxes, remuneration and social security | 45 | €849 | €3,061 | +€2,212 | +260.4% |
| Taxes | 450/3 | €849 | €3,061 | +€2,212 | +260.4% |
| Other amounts payable | 47/48 | €3,718 | €13,638 | +€9,920 | +266.8% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,078 | €5,868 | -€1,209 | -17.1% |
| Other operating charges | 640/8 | €2,357 | €1,037 | -€1,320 | -56.0% |
| Gross operating margin | 9900 | €12,759 | -€14,922 | -€27,681 | |
| Operating profit (loss) | 9901 | €3,324 | -€21,828 | -€25,152 | |
| Financial income | 75/76B | €245 | - | -€245 | |
| Recurring financial income | 75 | €245 | - | -€245 | |
| Financial charges | 65/66B | €1,898 | €1,493 | -€405 | -21.3% |
| Recurring financial charges | 65 | €1,898 | €1,493 | -€405 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €1,672 | -€23,320 | -€24,992 | |
| Income taxes | 67/77 | €1,322 | €14 | -€1,308 | -98.9% |
| Profit (loss) for the period | 9904 | €349 | -€23,335 | -€23,684 | |
| Profit (loss) for the period to be appropriated | 9905 | €349 | -€23,335 | -€23,684 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.