JACQUEMOT: 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.
JACQUEMOT
Largest movements
- Tangible fixed assets -€5,169
down €5,169 (-69.6%), from €7,432 to €2,263
of which Furniture and vehicles: -€4,840
- Cash +€4,075
up €4,075 (+6.0%), from €67,935 to €72,010
mainly Depreciation (+€5,507) and Advances received (+€2,915)
- Current portion of long-term debt -€3,220
down €3,220 (-74.9%), from €4,297 to €1,077
- Advances received +€2,915
up €2,915 (+353%), from €826 to €3,741
- Debts after one year -€1,077
down €1,077 (-100%), from €1,077 to €0
- Gross operating margin -€12,575
down €12,575 (-47.0%), from €26,734 to €14,159
- Staff costs -€4,486
down €4,486 (-48.0%), from €9,351 to €4,865
- Depreciation -€2,793
down €2,793 (-33.7%), from €8,300 to €5,507
- Taxes -€2,581
down €2,581 (-81.1%), from €3,183 to €602
- Other operating charges -€574
down €574 (-60.3%), from €952 to €378
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.
Derived cash bridge
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 | €104,446 | €103,896 | -€550 | -0.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €7,432 | €2,263 | -€5,169 | -69.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,432 | €2,263 | -€5,169 | -69.6% |
| Plant, machinery and equipment | 23 | €838 | €699 | -€139 | -16.6% |
| Furniture and vehicles | 24 | €6,404 | €1,564 | -€4,840 | -75.6% |
| Other tangible fixed assets | 26 | €190 | €0 | -€190 | -100% |
| Current assets | 29/58 | €97,014 | €101,633 | +€4,619 | +4.8% |
| Stocks and contracts in progress | 3 | €12,888 | €13,670 | +€782 | +6.1% |
| Stocks | 30/36 | €12,888 | €13,670 | +€782 | +6.1% |
| Amounts receivable within one year | 40/41 | €14,261 | €13,924 | -€337 | -2.4% |
| Trade receivables | 40 | €8,697 | €7,751 | -€946 | -10.9% |
| Other amounts receivable | 41 | €5,564 | €6,173 | +€609 | +10.9% |
| Cash at bank and in hand | 54/58 | €67,935 | €72,010 | +€4,075 | +6.0% |
| Deferred charges and accrued income | 490/1 | €1,930 | €2,029 | +€99 | +5.1% |
| Total equity and liabilities | 10/49 | €104,446 | €103,896 | -€550 | -0.5% |
| Equity | 10/15 | €86,489 | €87,033 | +€544 | +0.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,029 | €66,573 | +€544 | +0.8% |
| Amounts payable | 17/49 | €17,957 | €16,863 | -€1,094 | -6.1% |
| Amounts payable after more than one year | 17 | €1,077 | €0 | -€1,077 | -100% |
| Financial debts | 170/4 | €1,077 | €0 | -€1,077 | -100% |
| Amounts payable within one year | 42/48 | €16,880 | €16,863 | -€17 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €4,297 | €1,077 | -€3,220 | -74.9% |
| Trade debts | 44 | €7,664 | €8,628 | +€964 | +12.6% |
| Suppliers | 440/4 | €7,664 | €8,628 | +€964 | +12.6% |
| Advances received on contracts in progress | 46 | €826 | €3,741 | +€2,915 | +353% |
| Taxes, remuneration and social security | 45 | €4,093 | €3,417 | -€676 | -16.5% |
| Taxes | 450/3 | €3,565 | €3,417 | -€148 | -4.2% |
| Remuneration and social security | 454/9 | €528 | €0 | -€528 | -100% |
| Remuneration, social security and pensions | 62 | €9,351 | €4,865 | -€4,486 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,300 | €5,507 | -€2,793 | -33.7% |
| Other operating charges | 640/8 | €952 | €378 | -€574 | -60.3% |
| Gross operating margin | 9900 | €26,734 | €14,159 | -€12,575 | -47.0% |
| Operating profit (loss) | 9901 | €8,131 | €3,409 | -€4,722 | -58.1% |
| Financial income | 75/76B | €355 | €221 | -€134 | -37.7% |
| Recurring financial income | 75 | €355 | €221 | -€134 | -37.7% |
| Financial charges | 65/66B | €2,542 | €2,484 | -€58 | -2.3% |
| Recurring financial charges | 65 | €2,542 | €2,484 | -€58 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €5,944 | €1,146 | -€4,798 | -80.7% |
| Income taxes | 67/77 | €3,183 | €602 | -€2,581 | -81.1% |
| Profit (loss) for the period | 9904 | €2,761 | €544 | -€2,217 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,761 | €544 | -€2,217 | -80.3% |
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 18 October 2026 via checked.be.