JACQUEMIN PIERRE: what changed
JACQUEMIN PIERRE
Largest movements
- Cash -€69,762
down €69,762 (-17.4%), from €401,663 to €331,900
mainly Contributions, distributions and other (-€203,138) and Receivables within one year (-€11,614)
- Deferred charges and accrued income -€12,000
down €12,000 (-14.4%), from €83,391 to €71,391
- Receivables within one year +€11,614
up €11,614 (+112%), from €10,385 to €21,999
- Tangible fixed assets -€11,284
down €11,284 (-63.9%), from €17,650 to €6,367
- Profit (loss) carried forward -€118,742
no longer reported in 2025 (was €118,742)
- Other debts +€30,630
up €30,630 (+11.2%), from €273,772 to €304,402
- Tax, wage and social debts +€15,191
new in 2025: €15,191
- Gross operating margin -€40,056
down €40,056 (-19.0%), from €210,535 to €170,479
- Taxes -€11,298
down €11,298 (-32.4%), from €34,877 to €23,579
- Financial charges +€7,290
up €7,290 (+15.6%), from €46,802 to €54,092
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 | €513,089 | €431,656 | -€81,432 | -15.9% |
| Fixed assets | 21/28 | €17,650 | €6,367 | -€11,284 | -63.9% |
| Tangible fixed assets | 22/27 | €17,650 | €6,367 | -€11,284 | -63.9% |
| Furniture and vehicles | 24 | €17,650 | €6,367 | -€11,284 | -63.9% |
| Current assets | 29/58 | €495,438 | €425,290 | -€70,149 | -14.2% |
| Amounts receivable within one year | 40/41 | €10,385 | €21,999 | +€11,614 | +112% |
| Other amounts receivable | 41 | €10,385 | €21,999 | +€11,614 | +112% |
| Cash at bank and in hand | 54/58 | €401,663 | €331,900 | -€69,762 | -17.4% |
| Deferred charges and accrued income | 490/1 | €83,391 | €71,391 | -€12,000 | -14.4% |
| Total equity and liabilities | 10/49 | €513,089 | €431,656 | -€81,432 | -15.9% |
| Equity | 10/15 | €211,492 | €92,750 | -€118,742 | -56.1% |
| Contributions | 10/11 | €92,750 | €92,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,742 | - | -€118,742 | |
| Amounts payable | 17/49 | €301,597 | €338,906 | +€37,309 | +12.4% |
| Amounts payable after more than one year | 17 | €3,926 | - | -€3,926 | |
| Financial debts | 170/4 | €3,926 | - | -€3,926 | |
| Amounts payable within one year | 42/48 | €297,671 | €338,906 | +€41,235 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €19,233 | €15,344 | -€3,889 | -20.2% |
| Trade debts | 44 | €4,667 | €3,969 | -€697 | -14.9% |
| Suppliers | 440/4 | €4,667 | €3,969 | -€697 | -14.9% |
| Taxes, remuneration and social security | 45 | - | €15,191 | +€15,191 | |
| Taxes | 450/3 | - | €15,191 | +€15,191 | |
| Other amounts payable | 47/48 | €273,772 | €304,402 | +€30,630 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,132 | €11,284 | +€151 | +1.4% |
| Gross operating margin | 9900 | €210,535 | €170,479 | -€40,056 | -19.0% |
| Operating profit (loss) | 9901 | €199,402 | €159,195 | -€40,207 | -20.2% |
| Financial income | 75/76B | €1,018 | €2,872 | +€1,854 | +182% |
| Recurring financial income | 75 | €1,018 | €2,872 | +€1,854 | +182% |
| Financial charges | 65/66B | €46,802 | €54,092 | +€7,290 | +15.6% |
| Recurring financial charges | 65 | €46,802 | €54,092 | +€7,290 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €153,618 | €107,975 | -€45,643 | -29.7% |
| Income taxes | 67/77 | €34,877 | €23,579 | -€11,298 | -32.4% |
| Profit (loss) for the period | 9904 | €118,742 | €84,396 | -€34,345 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €118,742 | €84,396 | -€34,345 | -28.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.