JACQMAN: 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.
JACQMAN
Largest movements
- Receivables within one year -€14,530
down €14,530 (-96.1%), from €15,125 to €595
of which Trade receivables: -€15,125
- Tangible fixed assets -€5,679
down €5,679 (-17.6%), from €32,245 to €26,566
of which Furniture and vehicles: -€12,956
- Cash +€2,025
up €2,025 (+21.2%), from €9,538 to €11,563
mainly Depreciation (+€18,695) and Receivables within one year (+€14,530)
- Deferred charges and accrued income -€1,749
down €1,749 (-82.9%), from €2,110 to €361
- Other debts -€22,449
down €22,449 (-65.3%), from €34,401 to €11,952
- Reserves +€9,692
up €9,692 (+2149.0%), from €451 to €10,143
- Tax, wage and social debts -€5,274
down €5,274 (-37.6%), from €14,025 to €8,751
of which Remuneration and social security: -€4,008
- Trade debts -€1,902
down €1,902 (-26.6%), from €7,141 to €5,239
- Gross operating margin +€14,774
up €14,774 (+78.2%), from €18,901 to €33,675
- Taxes +€2,844
up €2,844 (+182.2%), from €1,561 to €4,405
- Depreciation +€759
up €759 (+4.2%), from €17,936 to €18,695
- Other operating charges -€662
down €662 (-45.0%), from €1,470 to €808
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 | €59,018 | €39,085 | -€19,933 | -33.8% |
| Fixed assets | 21/28 | €32,245 | €26,566 | -€5,679 | -17.6% |
| Tangible fixed assets | 22/27 | €32,245 | €26,566 | -€5,679 | -17.6% |
| Plant, machinery and equipment | 23 | €6,215 | €7,699 | +€1,484 | +23.9% |
| Furniture and vehicles | 24 | €17,119 | €4,163 | -€12,956 | -75.7% |
| Other tangible fixed assets | 26 | €8,911 | €14,704 | +€5,793 | +65.0% |
| Current assets | 29/58 | €26,773 | €12,519 | -€14,254 | -53.2% |
| Amounts receivable within one year | 40/41 | €15,125 | €595 | -€14,530 | -96.1% |
| Trade receivables | 40 | €15,125 | - | -€15,125 | |
| Other amounts receivable | 41 | - | €595 | +€595 | |
| Cash at bank and in hand | 54/58 | €9,538 | €11,563 | +€2,025 | +21.2% |
| Deferred charges and accrued income | 490/1 | €2,110 | €361 | -€1,749 | -82.9% |
| Total equity and liabilities | 10/49 | €59,018 | €39,085 | -€19,933 | -33.8% |
| Equity | 10/15 | €3,451 | €13,143 | +€9,692 | +280.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €451 | €10,143 | +€9,692 | +2149.0% |
| Distributable reserves | 133 | €451 | €10,143 | +€9,692 | +2149.0% |
| Amounts payable | 17/49 | €55,567 | €25,942 | -€29,625 | -53.3% |
| Amounts payable within one year | 42/48 | €55,567 | €25,942 | -€29,625 | -53.3% |
| Trade debts | 44 | €7,141 | €5,239 | -€1,902 | -26.6% |
| Suppliers | 440/4 | €7,141 | €5,239 | -€1,902 | -26.6% |
| Taxes, remuneration and social security | 45 | €14,025 | €8,751 | -€5,274 | -37.6% |
| Taxes | 450/3 | €10,017 | €8,751 | -€1,266 | -12.6% |
| Remuneration and social security | 454/9 | €4,008 | - | -€4,008 | |
| Other amounts payable | 47/48 | €34,401 | €11,952 | -€22,449 | -65.3% |
| Non-recurring operating income | 76A | - | €6,483 | +€6,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,936 | €18,695 | +€759 | +4.2% |
| Other operating charges | 640/8 | €1,470 | €808 | -€662 | -45.0% |
| Gross operating margin | 9900 | €18,901 | €33,675 | +€14,774 | +78.2% |
| Operating profit (loss) | 9901 | -€505 | €14,172 | +€14,677 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €88 | €75 | -€13 | -14.8% |
| Recurring financial charges | 65 | €88 | €75 | -€13 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€588 | €14,097 | +€14,685 | |
| Income taxes | 67/77 | €1,561 | €4,405 | +€2,844 | +182.2% |
| Profit (loss) for the period | 9904 | -€2,149 | €9,692 | +€11,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,149 | €9,692 | +€11,841 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.