JACQELLY BEHEER: 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.
JACQELLY BEHEER
Largest movements
- Tangible fixed assets -€36,318
down €36,318 (-6.3%), from €576,352 to €540,034
of which Land and buildings: -€34,764
- Receivables within one year +€15,068
up €15,068 (+26,078%), from €58 to €15,125
of which Trade receivables: +€12,784
- Other debts +€115,083
up €115,083 (+634%), from €18,157 to €133,239
- Reserves -€98,009
down €98,009 (-60.3%), from €162,488 to €64,479
of which Distributable reserves: -€98,009
- Debts after one year -€38,991
down €38,991 (-11.1%), from €350,403 to €311,412
- Depreciation +€26,120
up €26,120 (+146%), from €17,931 to €44,052
- Gross operating margin -€25,618
down €25,618 (-26.9%), from €95,149 to €69,531
- Other operating charges -€18,256
down €18,256 (-83.2%), from €21,936 to €3,680
- Taxes -€8,153
down €8,153 (-62.2%), from €13,103 to €4,950
- Financial charges -€2,293
down €2,293 (-16.7%), from €13,737 to €11,444
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 | €668,434 | €640,945 | -€27,489 | -4.1% |
| Fixed assets | 21/28 | €577,132 | €540,814 | -€36,318 | -6.3% |
| Tangible fixed assets | 22/27 | €576,352 | €540,034 | -€36,318 | -6.3% |
| Land and buildings | 22 | €559,033 | €524,269 | -€34,764 | -6.2% |
| Furniture and vehicles | 24 | €17,318 | €15,765 | -€1,554 | -9.0% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €91,303 | €100,132 | +€8,829 | +9.7% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58 | €15,125 | +€15,068 | +26,078% |
| Trade receivables | 40 | €0 | €12,784 | +€12,784 | |
| Other amounts receivable | 41 | €58 | €2,342 | +€2,284 | +3,953% |
| Cash at bank and in hand | 54/58 | €14,598 | €8,051 | -€6,547 | -44.9% |
| Deferred charges and accrued income | 490/1 | €1,647 | €1,956 | +€308 | +18.7% |
| Total equity and liabilities | 10/49 | €668,434 | €640,945 | -€27,489 | -4.1% |
| Equity | 10/15 | €218,488 | €120,479 | -€98,009 | -44.9% |
| Contributions | 10/11 | €56,000 | €56,000 | = | 0.0% |
| Reserves | 13 | €162,488 | €64,479 | -€98,009 | -60.3% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €124,888 | €26,879 | -€98,009 | -78.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €449,946 | €520,467 | +€70,520 | +15.7% |
| Amounts payable after more than one year | 17 | €350,403 | €311,412 | -€38,991 | -11.1% |
| Financial debts | 170/4 | €350,403 | €311,412 | -€38,991 | -11.1% |
| Amounts payable within one year | 42/48 | €99,543 | €209,055 | +€109,512 | +110% |
| Current portion of amounts payable after more than one year | 42 | €44,315 | €38,991 | -€5,324 | -12.0% |
| Trade debts | 44 | €1,524 | €7,536 | +€6,012 | +394% |
| Suppliers | 440/4 | €1,524 | €7,536 | +€6,012 | +394% |
| Advances received on contracts in progress | 46 | - | €80 | +€80 | |
| Taxes, remuneration and social security | 45 | €35,547 | €29,208 | -€6,339 | -17.8% |
| Taxes | 450/3 | €32,349 | €27,489 | -€4,860 | -15.0% |
| Remuneration and social security | 454/9 | €3,198 | €1,719 | -€1,479 | -46.2% |
| Other amounts payable | 47/48 | €18,157 | €133,239 | +€115,083 | +634% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,931 | €44,052 | +€26,120 | +146% |
| Other operating charges | 640/8 | €21,936 | €3,680 | -€18,256 | -83.2% |
| Gross operating margin | 9900 | €95,149 | €69,531 | -€25,618 | -26.9% |
| Operating profit (loss) | 9901 | €55,282 | €21,799 | -€33,483 | -60.6% |
| Financial income | 75/76B | €2,175 | €2,175 | = | 0.0% |
| Recurring financial income | 75 | €2,175 | €2,175 | = | 0.0% |
| Financial charges | 65/66B | €13,737 | €11,444 | -€2,293 | -16.7% |
| Recurring financial charges | 65 | €13,737 | €11,444 | -€2,293 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €43,720 | €12,530 | -€31,190 | -71.3% |
| Income taxes | 67/77 | €13,103 | €4,950 | -€8,153 | -62.2% |
| Profit (loss) for the period | 9904 | €30,617 | €7,580 | -€23,037 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,617 | €7,580 | -€23,037 | -75.2% |
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 26 October 2026 via checked.be.