JACQUEMYN MANAGEMENT: 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.
JACQUEMYN MANAGEMENT
Largest movements
- Tangible fixed assets -€85,309
down €85,309 (-10.5%), from €815,800 to €730,491
of which Land and buildings: -€79,775
- Cash -€49,904
down €49,904 (-91.0%), from €54,868 to €4,964
mainly Provisions (-€151,287) and Receivables within one year (-€38,241)
- Receivables within one year +€38,241
up €38,241 (+137%), from €28,006 to €66,247
of which Other amounts receivable: +€41,667
- Provisions -€151,287
down €151,287 (-68.0%), from €222,542 to €71,255
of which Provisions for liabilities and charges: -€147,405
- Debts after one year +€74,500
up €74,500 (+35.2%), from €211,500 to €286,000
- Gross operating margin +€57,534
up €57,534 (+75.8%), from €75,855 to €133,389
- Other operating charges +€39,871
up €39,871 (+765%), from €5,212 to €45,083
- Provisions +€21,517
no longer reported in 2025 (was -€21,517)
- Financial charges +€8,921
new in 2025: €8,921
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 | €898,674 | €801,702 | -€96,972 | -10.8% |
| Fixed assets | 21/28 | €815,800 | €730,491 | -€85,309 | -10.5% |
| Tangible fixed assets | 22/27 | €815,800 | €730,491 | -€85,309 | -10.5% |
| Land and buildings | 22 | €793,895 | €714,119 | -€79,775 | -10.0% |
| Plant, machinery and equipment | 23 | €2,601 | €2,601 | = | 0.0% |
| Furniture and vehicles | 24 | €19,305 | €13,771 | -€5,534 | -28.7% |
| Current assets | 29/58 | €82,874 | €71,211 | -€11,663 | -14.1% |
| Amounts receivable within one year | 40/41 | €28,006 | €66,247 | +€38,241 | +137% |
| Trade receivables | 40 | €6,602 | €3,176 | -€3,425 | -51.9% |
| Other amounts receivable | 41 | €21,404 | €63,071 | +€41,667 | +195% |
| Cash at bank and in hand | 54/58 | €54,868 | €4,964 | -€49,904 | -91.0% |
| Total equity and liabilities | 10/49 | €898,674 | €801,702 | -€96,972 | -10.8% |
| Equity | 10/15 | €155,905 | €150,785 | -€5,120 | -3.3% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €163,305 | €155,760 | -€7,545 | -4.6% |
| Tax-exempt reserves | 132 | €145,879 | €138,333 | -€7,545 | -5.2% |
| Distributable reserves | 133 | €17,427 | €17,427 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,608 | -€11,183 | +€2,425 | +17.8% |
| Provisions and deferred taxes | 16 | €222,542 | €71,255 | -€151,287 | -68.0% |
| Provisions for liabilities and charges | 160/5 | €147,405 | - | -€147,405 | |
| Major repairs and maintenance | 162 | €147,405 | - | -€147,405 | |
| Deferred taxes | 168 | €75,137 | €71,255 | -€3,882 | -5.2% |
| Amounts payable | 17/49 | €520,227 | €579,662 | +€59,435 | +11.4% |
| Amounts payable after more than one year | 17 | €211,500 | €286,000 | +€74,500 | +35.2% |
| Financial debts | 170/4 | €211,500 | €286,000 | +€74,500 | +35.2% |
| Amounts payable within one year | 42/48 | €308,727 | €293,662 | -€15,065 | -4.9% |
| Trade debts | 44 | €4,773 | - | -€4,773 | |
| Suppliers | 440/4 | €4,773 | - | -€4,773 | |
| Advances received on contracts in progress | 46 | €143,756 | €135,612 | -€8,144 | -5.7% |
| Taxes, remuneration and social security | 45 | €6,198 | €4,050 | -€2,148 | -34.7% |
| Taxes | 450/3 | €6,198 | €4,050 | -€2,148 | -34.7% |
| Other amounts payable | 47/48 | €154,000 | €154,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €151,799 | +€151,799 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,805 | €87,157 | -€648 | -0.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€21,517 | - | +€21,517 | |
| Other operating charges | 640/8 | €5,212 | €45,083 | +€39,871 | +765% |
| Gross operating margin | 9900 | €75,855 | €133,389 | +€57,534 | +75.8% |
| Operating profit (loss) | 9901 | €4,354 | €1,149 | -€3,205 | -73.6% |
| Financial income | 75/76B | €84 | €286 | +€203 | +242% |
| Recurring financial income | 75 | €84 | €286 | +€203 | +242% |
| Financial charges | 65/66B | - | €8,921 | +€8,921 | |
| Recurring financial charges | 65 | - | €8,921 | +€8,921 | |
| Profit (loss) for the period before taxes | 9903 | €4,438 | -€7,486 | -€11,924 | |
| Transfer from deferred taxes | 780 | €3,882 | €3,882 | = | 0.0% |
| Income taxes | 67/77 | €299 | €1,516 | +€1,217 | +407% |
| Profit (loss) for the period | 9904 | €8,021 | -€5,120 | -€13,141 | |
| Transfer from tax-exempt reserves | 789 | €7,545 | €7,545 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,567 | €2,425 | -€13,141 | -84.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.