Jacqué: 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.
Jacqué
Largest movements
- Cash +€11,144
up €11,144 (+23.9%), from €46,555 to €57,699
mainly Net result for the year (+€18,275) and Deferred charges and accrued income (+€1,243)
- Current investments +€5,905
up €5,905 (+3.6%), from €162,885 to €168,790
- Reserves +€18,275
up €18,275 (+41.0%), from €44,559 to €62,834
of which Distributable reserves: +€20,134
- Trade debts -€2,878
down €2,878 (-92.9%), from €3,099 to €220
- Gross operating margin +€1,710
up €1,710 (+7.0%), from €24,502 to €26,212
- Financial income -€1,350
down €1,350 (-60.2%), from €2,243 to €894
- Financial charges +€822
up €822 (+56.6%), from -€1,452 to -€630
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 | €220,065 | €234,461 | +€14,396 | +6.5% |
| Fixed assets | 21/28 | €324 | €227 | -€97 | -29.8% |
| Tangible fixed assets | 22/27 | €324 | €227 | -€97 | -29.8% |
| Plant, machinery and equipment | 23 | €324 | €227 | -€97 | -29.8% |
| Current assets | 29/58 | €219,741 | €234,233 | +€14,493 | +6.6% |
| Stocks and contracts in progress | 3 | €1,929 | €1,848 | -€81 | -4.2% |
| Stocks | 30/36 | €1,929 | €1,848 | -€81 | -4.2% |
| Amounts receivable within one year | 40/41 | €4,946 | €3,715 | -€1,231 | -24.9% |
| Trade receivables | 40 | €3,611 | €1,912 | -€1,699 | -47.1% |
| Other amounts receivable | 41 | €1,335 | €1,803 | +€468 | +35.0% |
| Current investments | 50/53 | €162,885 | €168,790 | +€5,905 | +3.6% |
| Cash at bank and in hand | 54/58 | €46,555 | €57,699 | +€11,144 | +23.9% |
| Deferred charges and accrued income | 490/1 | €3,426 | €2,182 | -€1,243 | -36.3% |
| Total equity and liabilities | 10/49 | €220,065 | €234,461 | +€14,396 | +6.5% |
| Equity | 10/15 | €209,194 | €227,469 | +€18,275 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,559 | €62,834 | +€18,275 | +41.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €42,700 | €62,834 | +€20,134 | +47.2% |
| Profit (loss) carried forward | 14 | €158,435 | €158,435 | +€0 | 0.0% |
| Amounts payable | 17/49 | €10,870 | €6,991 | -€3,879 | -35.7% |
| Amounts payable within one year | 42/48 | €10,870 | €6,991 | -€3,879 | -35.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,099 | €220 | -€2,878 | -92.9% |
| Suppliers | 440/4 | €3,099 | €220 | -€2,878 | -92.9% |
| Advances received on contracts in progress | 46 | - | €216 | +€216 | |
| Taxes, remuneration and social security | 45 | €3,037 | €1,835 | -€1,201 | -39.6% |
| Taxes | 450/3 | €3,037 | €1,835 | -€1,201 | -39.6% |
| Other amounts payable | 47/48 | €4,735 | €4,720 | -€15 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €97 | -€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,502 | €26,212 | +€1,710 | +7.0% |
| Operating profit (loss) | 9901 | €24,018 | €25,716 | +€1,698 | +7.1% |
| Financial income | 75/76B | €2,243 | €894 | -€1,350 | -60.2% |
| Recurring financial income | 75 | €2,243 | €894 | -€1,350 | -60.2% |
| Financial charges | 65/66B | -€1,452 | -€630 | +€822 | +56.6% |
| Recurring financial charges | 65 | -€1,452 | -€630 | +€822 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €27,713 | €27,239 | -€474 | -1.7% |
| Income taxes | 67/77 | €8,753 | €8,964 | +€212 | +2.4% |
| Profit (loss) for the period | 9904 | €18,960 | €18,275 | -€685 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,960 | €18,275 | -€685 | -3.6% |
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 5 October 2026 via checked.be.