JACQUEMIN CONSTRUCT: 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.
JACQUEMIN CONSTRUCT
Largest movements
- Tangible fixed assets +€45,286
up €45,286 (+570.4%), from €7,939 to €53,226
of which Furniture and vehicles: +€46,932
- Cash -€41,950
down €41,950 (-87.0%), from €48,237 to €6,287
mainly Investment in fixed assets (net) (-€57,533) and Tax, wage and social debts (-€10,455)
- Receivables within one year -€13,492
down €13,492 (-23.7%), from €56,904 to €43,411
of which Trade receivables: -€13,318
- Deferred charges and accrued income +€2,252
new in 2025: €2,252
- Debts after one year +€13,864
new in 2025: €13,864
- Tax, wage and social debts -€10,455
down €10,455 (-93.2%), from €11,220 to €765
- Profit (loss) carried forward -€8,055
down €8,055 (-12.4%), from €64,849 to €56,793
- Trade debts -€5,513
down €5,513 (-77.1%), from €7,152 to €1,639
- Current portion of long-term debt +€2,256
new in 2025: €2,256
- Gross operating margin -€33,769
down €33,769 (-79.0%), from €42,764 to €8,996
- Depreciation +€10,410
up €10,410 (+566.8%), from €1,837 to €12,247
- Taxes -€9,987
down €9,987 (-89.0%), from €11,220 to €1,232
- Other operating charges +€4,526
up €4,526 (+441.6%), from €1,025 to €5,552
- Financial income +€2,072
up €2,072 (+2188.9%), from €95 to €2,166
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 | €113,080 | €105,177 | -€7,903 | -7.0% |
| Fixed assets | 21/28 | €7,939 | €53,226 | +€45,286 | +570.4% |
| Tangible fixed assets | 22/27 | €7,939 | €53,226 | +€45,286 | +570.4% |
| Plant, machinery and equipment | 23 | €6,006 | €4,360 | -€1,646 | -27.4% |
| Furniture and vehicles | 24 | €1,933 | €48,865 | +€46,932 | +2427.8% |
| Current assets | 29/58 | €105,141 | €51,951 | -€53,190 | -50.6% |
| Amounts receivable within one year | 40/41 | €56,904 | €43,411 | -€13,492 | -23.7% |
| Trade receivables | 40 | €16,852 | €3,534 | -€13,318 | -79.0% |
| Other amounts receivable | 41 | €40,052 | €39,877 | -€175 | -0.4% |
| Cash at bank and in hand | 54/58 | €48,237 | €6,287 | -€41,950 | -87.0% |
| Deferred charges and accrued income | 490/1 | - | €2,252 | +€2,252 | |
| Total equity and liabilities | 10/49 | €113,080 | €105,177 | -€7,903 | -7.0% |
| Equity | 10/15 | €94,709 | €86,653 | -€8,055 | -8.5% |
| Reserves | 13 | €29,860 | €29,860 | = | 0.0% |
| Distributable reserves | 133 | €29,860 | €29,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,849 | €56,793 | -€8,055 | -12.4% |
| Amounts payable | 17/49 | €18,371 | €18,523 | +€152 | +0.8% |
| Amounts payable after more than one year | 17 | - | €13,864 | +€13,864 | |
| Financial debts | 170/4 | - | €13,864 | +€13,864 | |
| Amounts payable within one year | 42/48 | €18,371 | €4,659 | -€13,712 | -74.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,256 | +€2,256 | |
| Trade debts | 44 | €7,152 | €1,639 | -€5,513 | -77.1% |
| Suppliers | 440/4 | €7,152 | €1,639 | -€5,513 | -77.1% |
| Taxes, remuneration and social security | 45 | €11,220 | €765 | -€10,455 | -93.2% |
| Taxes | 450/3 | €11,220 | €765 | -€10,455 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,837 | €12,247 | +€10,410 | +566.8% |
| Other operating charges | 640/8 | €1,025 | €5,552 | +€4,526 | +441.6% |
| Gross operating margin | 9900 | €42,764 | €8,996 | -€33,769 | -79.0% |
| Operating profit (loss) | 9901 | €39,903 | -€8,803 | -€48,706 | |
| Financial income | 75/76B | €95 | €2,166 | +€2,072 | +2188.9% |
| Recurring financial income | 75 | €95 | €2,166 | +€2,072 | +2188.9% |
| Financial charges | 65/66B | €227 | €187 | -€40 | -17.5% |
| Recurring financial charges | 65 | €227 | €187 | -€40 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €39,771 | -€6,823 | -€46,594 | |
| Income taxes | 67/77 | €11,220 | €1,232 | -€9,987 | -89.0% |
| Profit (loss) for the period | 9904 | €28,551 | -€8,055 | -€36,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,551 | -€8,055 | -€36,607 |
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 10 October 2026 via checked.be.