JACQUELINE: what changed
JACQUELINE
Largest movements
- Cash +€29,542
up €29,542 (+25.5%), from €115,671 to €145,213
mainly Net result for the year (+€56,730) and Other debts (+€48,049)
- Receivables within one year +€17,111
up €17,111 (+1,187%), from €1,442 to €18,553
- Deferred charges and accrued income -€7,990
down €7,990 (-51.5%), from €15,509 to €7,518
- Other debts +€48,049
up €48,049 (+18,113%), from €265 to €48,314
- Tax, wage and social debts -€10,847
down €10,847 (-41.7%), from €26,037 to €15,190
of which Taxes: -€11,166
- Reserves +€8,416
up €8,416 (+6.3%), from €133,020 to €141,436
of which Distributable reserves: +€8,416
- Trade debts -€3,792
down €3,792 (-43.7%), from €8,677 to €4,886
- Accrued charges and deferred income -€2,225
no longer reported in 2025 (was €2,225)
- Gross operating margin +€44,358
up €44,358 (+33.3%), from €133,167 to €177,524
- Taxes +€12,412
up €12,412 (+74.6%), from €16,646 to €29,058
- Staff costs +€4,099
up €4,099 (+5.9%), from €69,149 to €73,248
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,625 | €222,225 | +€39,601 | +21.7% |
| Fixed assets | 21/28 | €46,541 | €46,330 | -€210 | -0.5% |
| Tangible fixed assets | 22/27 | €46,376 | €46,165 | -€210 | -0.5% |
| Plant, machinery and equipment | 23 | €6,512 | €17,108 | +€10,596 | +163% |
| Furniture and vehicles | 24 | €38,634 | €28,175 | -€10,460 | -27.1% |
| Other tangible fixed assets | 26 | €1,230 | €883 | -€346 | -28.2% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €136,084 | €175,895 | +€39,811 | +29.3% |
| Stocks and contracts in progress | 3 | €3,463 | €4,611 | +€1,147 | +33.1% |
| Stocks | 30/36 | €3,463 | €4,611 | +€1,147 | +33.1% |
| Amounts receivable within one year | 40/41 | €1,442 | €18,553 | +€17,111 | +1,187% |
| Other amounts receivable | 41 | €1,442 | €18,553 | +€17,111 | +1,187% |
| Cash at bank and in hand | 54/58 | €115,671 | €145,213 | +€29,542 | +25.5% |
| Deferred charges and accrued income | 490/1 | €15,509 | €7,518 | -€7,990 | -51.5% |
| Total equity and liabilities | 10/49 | €182,625 | €222,225 | +€39,601 | +21.7% |
| Equity | 10/15 | €145,420 | €153,836 | +€8,416 | +5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,020 | €141,436 | +€8,416 | +6.3% |
| Tax-exempt reserves | 132 | €10,250 | €10,250 | = | 0.0% |
| Distributable reserves | 133 | €122,770 | €131,186 | +€8,416 | +6.9% |
| Amounts payable | 17/49 | €37,205 | €68,390 | +€31,185 | +83.8% |
| Amounts payable within one year | 42/48 | €34,979 | €68,390 | +€33,410 | +95.5% |
| Trade debts | 44 | €8,677 | €4,886 | -€3,792 | -43.7% |
| Suppliers | 440/4 | €8,677 | €4,886 | -€3,792 | -43.7% |
| Taxes, remuneration and social security | 45 | €26,037 | €15,190 | -€10,847 | -41.7% |
| Taxes | 450/3 | €18,649 | €7,484 | -€11,166 | -59.9% |
| Remuneration and social security | 454/9 | €7,387 | €7,706 | +€319 | +4.3% |
| Other amounts payable | 47/48 | €265 | €48,314 | +€48,049 | +18,113% |
| Accrued charges and deferred income | 492/3 | €2,225 | - | -€2,225 | |
| Remuneration, social security and pensions | 62 | €69,149 | €73,248 | +€4,099 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,933 | €14,722 | -€212 | -1.4% |
| Other operating charges | 640/8 | €2,396 | €1,194 | -€1,202 | -50.2% |
| Gross operating margin | 9900 | €133,167 | €177,524 | +€44,358 | +33.3% |
| Operating profit (loss) | 9901 | €46,688 | €88,361 | +€41,672 | +89.3% |
| Financial income | 75/76B | €3,019 | €1,867 | -€1,152 | -38.2% |
| Recurring financial income | 75 | €3,019 | €1,867 | -€1,152 | -38.2% |
| Financial charges | 65/66B | €4,311 | €4,440 | +€129 | +3.0% |
| Recurring financial charges | 65 | €4,311 | €4,440 | +€129 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €45,397 | €85,788 | +€40,391 | +89.0% |
| Income taxes | 67/77 | €16,646 | €29,058 | +€12,412 | +74.6% |
| Profit (loss) for the period | 9904 | €28,751 | €56,730 | +€27,979 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,751 | €56,730 | +€27,979 | +97.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.