JACQMAIN: 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.
JACQMAIN
Largest movements
- Receivables within one year +€52,756
up €52,756 (+65.1%), from €81,003 to €133,758
of which Other amounts receivable: +€55,153
- Cash +€44,423
up €44,423 (+83.1%), from €53,457 to €97,880
mainly Depreciation (+€92,658) and Net result for the year (+€76,255)
- Receivables after one year +€28,847
up €28,847 (+14.4%), from €200,357 to €229,204
- Tangible fixed assets +€16,282
up €16,282 (+2.0%), from €830,224 to €846,506
of which Land and buildings: +€23,605
- Reserves +€76,255
up €76,255 (+57.9%), from €131,695 to €207,950
of which Distributable reserves: +€76,255
- Debts after one year +€55,049
new in 2025: €55,049
- Current portion of long-term debt +€20,664
new in 2025: €20,664
- Trade debts -€16,792
down €16,792 (-40.0%), from €42,026 to €25,234
- Gross operating margin +€261,473
up €261,473 (+329.4%), from €79,385 to €340,858
- Staff costs +€67,208
up €67,208 (+86.7%), from €77,543 to €144,751
- Other operating charges -€42,604
down €42,604 (-56.0%), from €76,093 to €33,488
- Financial charges -€18,150
down €18,150 (-85.3%), from €21,286 to €3,136
- Depreciation -€6,983
down €6,983 (-7.0%), from €99,641 to €92,658
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 | €1,207,789 | €1,340,680 | +€132,891 | +11.0% |
| Fixed assets | 21/28 | €846,688 | €861,050 | +€14,362 | +1.7% |
| Intangible fixed assets | 21 | €6,775 | €4,856 | -€1,920 | -28.3% |
| Tangible fixed assets | 22/27 | €830,224 | €846,506 | +€16,282 | +2.0% |
| Land and buildings | 22 | €787,232 | €810,837 | +€23,605 | +3.0% |
| Plant, machinery and equipment | 23 | €40,582 | €33,963 | -€6,620 | -16.3% |
| Furniture and vehicles | 24 | €2,409 | €1,706 | -€703 | -29.2% |
| Financial fixed assets | 28 | €9,689 | €9,689 | = | 0.0% |
| Current assets | 29/58 | €361,101 | €479,630 | +€118,529 | +32.8% |
| Amounts receivable after more than one year | 29 | €200,357 | €229,204 | +€28,847 | +14.4% |
| Other amounts receivable | 291 | €200,357 | €229,204 | +€28,847 | +14.4% |
| Amounts receivable within one year | 40/41 | €81,003 | €133,758 | +€52,756 | +65.1% |
| Trade receivables | 40 | €2,397 | - | -€2,397 | |
| Other amounts receivable | 41 | €78,606 | €133,758 | +€55,153 | +70.2% |
| Cash at bank and in hand | 54/58 | €53,457 | €97,880 | +€44,423 | +83.1% |
| Deferred charges and accrued income | 490/1 | €26,285 | €18,787 | -€7,497 | -28.5% |
| Total equity and liabilities | 10/49 | €1,207,789 | €1,340,680 | +€132,891 | +11.0% |
| Equity | 10/15 | €413,816 | €490,071 | +€76,255 | +18.4% |
| Contributions | 10/11 | €282,121 | €282,121 | = | 0.0% |
| Reserves | 13 | €131,695 | €207,950 | +€76,255 | +57.9% |
| Non-distributable reserves | 130/1 | €28,212 | €28,212 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,212 | €28,212 | = | 0.0% |
| Distributable reserves | 133 | €103,483 | €179,738 | +€76,255 | +73.7% |
| Amounts payable | 17/49 | €793,973 | €850,609 | +€56,636 | +7.1% |
| Amounts payable after more than one year | 17 | - | €55,049 | +€55,049 | |
| Financial debts | 170/4 | - | €55,049 | +€55,049 | |
| Amounts payable within one year | 42/48 | €793,736 | €795,321 | +€1,584 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | - | €20,664 | +€20,664 | |
| Trade debts | 44 | €42,026 | €25,234 | -€16,792 | -40.0% |
| Suppliers | 440/4 | €42,026 | €25,234 | -€16,792 | -40.0% |
| Taxes, remuneration and social security | 45 | €21,242 | €27,685 | +€6,443 | +30.3% |
| Taxes | 450/3 | €15,716 | €8,136 | -€7,580 | -48.2% |
| Remuneration and social security | 454/9 | €5,525 | €19,548 | +€14,023 | +253.8% |
| Other amounts payable | 47/48 | €730,469 | €721,738 | -€8,731 | -1.2% |
| Accrued charges and deferred income | 492/3 | €237 | €240 | +€3 | +1.1% |
| Remuneration, social security and pensions | 62 | €77,543 | €144,751 | +€67,208 | +86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,641 | €92,658 | -€6,983 | -7.0% |
| Other operating charges | 640/8 | €76,093 | €33,488 | -€42,604 | -56.0% |
| Gross operating margin | 9900 | €79,385 | €340,858 | +€261,473 | +329.4% |
| Operating profit (loss) | 9901 | -€173,892 | €69,961 | +€243,852 | |
| Financial income | 75/76B | €13,035 | €11,596 | -€1,440 | -11.0% |
| Recurring financial income | 75 | €13,035 | €11,596 | -€1,440 | -11.0% |
| Financial charges | 65/66B | €21,286 | €3,136 | -€18,150 | -85.3% |
| Recurring financial charges | 65 | €21,286 | €3,136 | -€18,150 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | -€182,142 | €78,421 | +€260,563 | |
| Income taxes | 67/77 | €2,242 | €2,166 | -€76 | -3.4% |
| Profit (loss) for the period | 9904 | -€184,384 | €76,255 | +€260,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€184,384 | €76,255 | +€260,639 |
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 12 October 2026 via checked.be.