JACQMAER: 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.
JACQMAER
Largest movements
- Stocks and contracts +€83,298
up €83,298 (+43.2%), from €192,682 to €275,980
- Tangible fixed assets +€27,022
up €27,022 (+123%), from €21,967 to €48,989
of which Furniture and vehicles: +€23,934
- Receivables within one year +€16,207
up €16,207 (+84.4%), from €19,213 to €35,420
of which Other amounts receivable: +€10,110
- Deferred charges and accrued income +€4,157
up €4,157 (+57.3%), from €7,253 to €11,410
- Trade debts +€116,847
up €116,847 (+104%), from €112,044 to €228,891
- Tax, wage and social debts -€31,642
down €31,642 (-80.7%), from €39,217 to €7,575
of which Remuneration and social security: -€24,418
- Other debts +€21,069
up €21,069 (+183%), from €11,501 to €32,571
- Advances received +€15,278
up €15,278 (+3,056%), from €500 to €15,778
- Reserves +€9,133
up €9,133 (+13.8%), from €65,949 to €75,082
- Staff costs -€38,011
down €38,011 (-32.0%), from €118,745 to €80,734
- Financial charges -€7,573
down €7,573 (-43.5%), from €17,394 to €9,822
- Depreciation +€5,819
up €5,819 (+545%), from €1,068 to €6,887
- Gross operating margin +€2,047
up €2,047 (+1.8%), from €112,182 to €114,230
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 | €250,928 | €379,459 | +€128,531 | +51.2% |
| Fixed assets | 21/28 | €21,967 | €48,989 | +€27,022 | +123% |
| Tangible fixed assets | 22/27 | €21,967 | €48,989 | +€27,022 | +123% |
| Land and buildings | 22 | €21,967 | €20,899 | -€1,068 | -4.9% |
| Plant, machinery and equipment | 23 | - | €4,156 | +€4,156 | |
| Furniture and vehicles | 24 | - | €23,934 | +€23,934 | |
| Current assets | 29/58 | €228,962 | €330,470 | +€101,508 | +44.3% |
| Stocks and contracts in progress | 3 | €192,682 | €275,980 | +€83,298 | +43.2% |
| Stocks | 30/36 | €192,682 | €275,980 | +€83,298 | +43.2% |
| Amounts receivable within one year | 40/41 | €19,213 | €35,420 | +€16,207 | +84.4% |
| Trade receivables | 40 | €12,219 | €18,316 | +€6,097 | +49.9% |
| Other amounts receivable | 41 | €6,994 | €17,104 | +€10,110 | +145% |
| Cash at bank and in hand | 54/58 | €9,814 | €7,660 | -€2,154 | -21.9% |
| Deferred charges and accrued income | 490/1 | €7,253 | €11,410 | +€4,157 | +57.3% |
| Total equity and liabilities | 10/49 | €250,928 | €379,459 | +€128,531 | +51.2% |
| Equity | 10/15 | €84,949 | €94,082 | +€9,133 | +10.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €65,949 | €75,082 | +€9,133 | +13.8% |
| Distributable reserves | 133 | €65,949 | €75,082 | +€9,133 | +13.8% |
| Amounts payable | 17/49 | €165,980 | €285,377 | +€119,398 | +71.9% |
| Amounts payable within one year | 42/48 | €165,249 | €284,815 | +€119,566 | +72.4% |
| Financial debts | 43 | €1,986 | €0 | -€1,986 | -100% |
| Credit institutions | 430/8 | €1,986 | €0 | -€1,986 | -100% |
| Trade debts | 44 | €112,044 | €228,891 | +€116,847 | +104% |
| Suppliers | 440/4 | €112,044 | €228,891 | +€116,847 | +104% |
| Advances received on contracts in progress | 46 | €500 | €15,778 | +€15,278 | +3,056% |
| Taxes, remuneration and social security | 45 | €39,217 | €7,575 | -€31,642 | -80.7% |
| Taxes | 450/3 | €8,745 | €1,521 | -€7,224 | -82.6% |
| Remuneration and social security | 454/9 | €30,472 | €6,054 | -€24,418 | -80.1% |
| Other amounts payable | 47/48 | €11,501 | €32,571 | +€21,069 | +183% |
| Accrued charges and deferred income | 492/3 | €731 | €562 | -€168 | -23.0% |
| Remuneration, social security and pensions | 62 | €118,745 | €80,734 | -€38,011 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €6,887 | +€5,819 | +545% |
| Other operating charges | 640/8 | €7,281 | €7,480 | +€199 | +2.7% |
| Gross operating margin | 9900 | €112,182 | €114,230 | +€2,047 | +1.8% |
| Operating profit (loss) | 9901 | -€14,911 | €19,129 | +€34,040 | |
| Financial income | 75/76B | €0 | €58 | +€58 | |
| Recurring financial income | 75 | €0 | €58 | +€58 | |
| Financial charges | 65/66B | €17,394 | €9,822 | -€7,573 | -43.5% |
| Recurring financial charges | 65 | €17,394 | €9,822 | -€7,573 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,306 | €9,365 | +€41,670 | |
| Income taxes | 67/77 | €0 | €232 | +€232 | |
| Profit (loss) for the period | 9904 | -€32,306 | €9,133 | +€41,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,306 | €9,133 | +€41,439 |
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 18 October 2026 via checked.be.