Jacques & Co: 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.
Jacques & Co
Largest movements
- Cash +€21,940
up €21,940 (+245.3%), from €8,943 to €30,883
mainly Other debts (+€16,980) and Receivables within one year (+€4,781)
- Tangible fixed assets -€6,565
down €6,565 (-66.6%), from €9,860 to €3,296
of which Furniture and vehicles: -€5,851
- Receivables within one year -€4,781
down €4,781 (-46.5%), from €10,286 to €5,505
of which Trade receivables: -€3,510
- Deferred charges and accrued income +€1,838
up €1,838 (+215.9%), from €851 to €2,689
- Other debts +€16,980
up €16,980 (+4293.6%), from €395 to €17,375
- Trade debts -€4,857
down €4,857 (-33.1%), from €14,672 to €9,816
- Profit (loss) carried forward +€2,033
up €2,033 (+21.1%), from €9,629 to €11,662
- Tax, wage and social debts -€1,724
down €1,724 (-74.5%), from €2,314 to €591
- Gross operating margin -€11,055
down €11,055 (-58.4%), from €18,914 to €7,859
- Taxes -€2,408
down €2,408 (-58.6%), from €4,109 to €1,701
- Depreciation -€2,235
down €2,235 (-50.1%), from €4,459 to €2,224
- Financial income +€692
up €692 (+1071.5%), from €65 to €756
- Other operating charges +€650
up €650 (+49.3%), from €1,320 to €1,970
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 | €29,941 | €42,373 | +€12,432 | +41.5% |
| Fixed assets | 21/28 | €9,860 | €3,296 | -€6,565 | -66.6% |
| Tangible fixed assets | 22/27 | €9,860 | €3,296 | -€6,565 | -66.6% |
| Plant, machinery and equipment | 23 | €1,568 | €854 | -€714 | -45.5% |
| Furniture and vehicles | 24 | €8,292 | €2,441 | -€5,851 | -70.6% |
| Current assets | 29/58 | €20,080 | €39,078 | +€18,997 | +94.6% |
| Amounts receivable within one year | 40/41 | €10,286 | €5,505 | -€4,781 | -46.5% |
| Trade receivables | 40 | €7,716 | €4,206 | -€3,510 | -45.5% |
| Other amounts receivable | 41 | €2,570 | €1,299 | -€1,271 | -49.4% |
| Cash at bank and in hand | 54/58 | €8,943 | €30,883 | +€21,940 | +245.3% |
| Deferred charges and accrued income | 490/1 | €851 | €2,689 | +€1,838 | +215.9% |
| Total equity and liabilities | 10/49 | €29,941 | €42,373 | +€12,432 | +41.5% |
| Equity | 10/15 | €12,559 | €14,592 | +€2,033 | +16.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €2,928 | €2,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,928 | €1,928 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,928 | €1,928 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,629 | €11,662 | +€2,033 | +21.1% |
| Amounts payable | 17/49 | €17,382 | €27,782 | +€10,399 | +59.8% |
| Amounts payable within one year | 42/48 | €17,382 | €27,782 | +€10,399 | +59.8% |
| Trade debts | 44 | €14,672 | €9,816 | -€4,857 | -33.1% |
| Suppliers | 440/4 | €14,672 | €9,816 | -€4,857 | -33.1% |
| Taxes, remuneration and social security | 45 | €2,314 | €591 | -€1,724 | -74.5% |
| Taxes | 450/3 | €2,314 | €591 | -€1,724 | -74.5% |
| Other amounts payable | 47/48 | €395 | €17,375 | +€16,980 | +4293.6% |
| Non-recurring operating income | 76A | - | €3,159 | +€3,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,459 | €2,224 | -€2,235 | -50.1% |
| Other operating charges | 640/8 | €1,320 | €1,970 | +€650 | +49.3% |
| Gross operating margin | 9900 | €18,914 | €7,859 | -€11,055 | -58.4% |
| Operating profit (loss) | 9901 | €13,135 | €3,665 | -€9,470 | -72.1% |
| Financial income | 75/76B | €65 | €756 | +€692 | +1071.5% |
| Recurring financial income | 75 | €65 | €756 | +€692 | +1071.5% |
| Financial charges | 65/66B | €451 | €688 | +€237 | +52.7% |
| Recurring financial charges | 65 | €451 | €688 | +€237 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €12,749 | €3,734 | -€9,015 | -70.7% |
| Income taxes | 67/77 | €4,109 | €1,701 | -€2,408 | -58.6% |
| Profit (loss) for the period | 9904 | €8,640 | €2,033 | -€6,607 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,640 | €2,033 | -€6,607 | -76.5% |
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 11 October 2026 via checked.be.