Jacqueline: 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.
Jacqueline
Largest movements
- Cash -€4,650
down €4,650 (-39.1%), from €11,909 to €7,258
mainly Net result for the year (-€5,957) and Short-term financial debts (-€3,199)
- Receivables within one year -€1,856
no longer reported in 2025 (was €1,856)
- Tangible fixed assets -€921
down €921 (-21.3%), from €4,334 to €3,412
of which Furniture and vehicles: -€610
- Stocks and contracts +€235
up €235 (+6.5%), from €3,635 to €3,870
- Profit (loss) carried forward -€5,957
down €5,957 (-21.9%), from -€27,145 to -€33,102
- Short-term financial debts -€3,199
no longer reported in 2025 (was €3,199)
- Tax, wage and social debts +€3,123
new in 2025: €3,123
- Trade debts -€1,224
down €1,224 (-10.1%), from €12,105 to €10,881
- Gross operating margin +€25,197
up €25,197 (+91.0%), from -€27,694 to -€2,497
- Financial charges +€620
up €620 (+109.6%), from €566 to €1,186
- Depreciation -€487
down €487 (-22.6%), from €2,151 to €1,664
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 | €21,733 | €14,540 | -€7,193 | -33.1% |
| Fixed assets | 21/28 | €4,334 | €3,412 | -€921 | -21.3% |
| Tangible fixed assets | 22/27 | €4,334 | €3,412 | -€921 | -21.3% |
| Plant, machinery and equipment | 23 | €2,618 | €2,307 | -€311 | -11.9% |
| Furniture and vehicles | 24 | €1,716 | €1,106 | -€610 | -35.6% |
| Current assets | 29/58 | €17,400 | €11,128 | -€6,272 | -36.0% |
| Stocks and contracts in progress | 3 | €3,635 | €3,870 | +€235 | +6.5% |
| Stocks | 30/36 | €3,635 | €3,870 | +€235 | +6.5% |
| Amounts receivable within one year | 40/41 | €1,856 | - | -€1,856 | |
| Trade receivables | 40 | €1,856 | - | -€1,856 | |
| Cash at bank and in hand | 54/58 | €11,909 | €7,258 | -€4,650 | -39.1% |
| Total equity and liabilities | 10/49 | €21,733 | €14,540 | -€7,193 | -33.1% |
| Equity | 10/15 | -€20,945 | -€26,902 | -€5,957 | -28.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,145 | -€33,102 | -€5,957 | -21.9% |
| Amounts payable | 17/49 | €42,678 | €41,442 | -€1,236 | -2.9% |
| Amounts payable within one year | 42/48 | €42,678 | €41,442 | -€1,236 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €27,374 | €27,438 | +€64 | +0.2% |
| Financial debts | 43 | €3,199 | - | -€3,199 | |
| Other loans | 439 | €3,199 | - | -€3,199 | |
| Trade debts | 44 | €12,105 | €10,881 | -€1,224 | -10.1% |
| Suppliers | 440/4 | €12,105 | €10,881 | -€1,224 | -10.1% |
| Taxes, remuneration and social security | 45 | - | €3,123 | +€3,123 | |
| Taxes | 450/3 | - | €3,123 | +€3,123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | €1,664 | -€487 | -22.6% |
| Other operating charges | 640/8 | €798 | €609 | -€188 | -23.6% |
| Gross operating margin | 9900 | -€27,694 | -€2,497 | +€25,197 | +91.0% |
| Operating profit (loss) | 9901 | -€30,644 | -€4,771 | +€25,872 | +84.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €566 | €1,186 | +€620 | +109.6% |
| Recurring financial charges | 65 | €566 | €1,186 | +€620 | +109.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,209 | -€5,957 | +€25,252 | +80.9% |
| Profit (loss) for the period | 9904 | -€31,209 | -€5,957 | +€25,252 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,209 | -€5,957 | +€25,252 | +80.9% |
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 8 October 2026 via checked.be.