Jacques Invest: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Jacques Invest
Largest movements
- Deferred charges and accrued income +€8,353
up €8,353 (+25.3%), from €33,066 to €41,419
- Receivables within one year +€6,373
up €6,373 (+5.2%), from €121,975 to €128,348
of which Other amounts receivable: +€5,144
- Reserves +€16,300
new in 2025: €16,300
- Tax, wage and social debts -€7,733
down €7,733 (-35.6%), from €21,720 to €13,987
of which Taxes: -€9,083
- Accrued charges and deferred income +€4,091
up €4,091 (+28.3%), from €14,442 to €18,533
- Trade debts +€1,880
up €1,880 (+4.5%), from €41,878 to €43,758
- Gross operating margin +€20,594
up €20,594, from -€4,215 to €16,378
- Taxes +€3,880
up €3,880 (+179%), from €2,166 to €6,046
- Financial charges -€1,912
down €1,912 (-65.8%), from €2,903 to €992
- Financial income -€1,578
down €1,578 (-16.6%), from €9,532 to €7,954
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 | €156,248 | €170,556 | +€14,308 | +9.2% |
| Fixed assets | 21/28 | €750 | €519 | -€231 | -30.8% |
| Tangible fixed assets | 22/27 | €750 | €519 | -€231 | -30.8% |
| Furniture and vehicles | 24 | €750 | €519 | -€231 | -30.8% |
| Current assets | 29/58 | €155,498 | €170,037 | +€14,539 | +9.4% |
| Amounts receivable within one year | 40/41 | €121,975 | €128,348 | +€6,373 | +5.2% |
| Trade receivables | 40 | - | €1,229 | +€1,229 | |
| Other amounts receivable | 41 | €121,975 | €127,119 | +€5,144 | +4.2% |
| Cash at bank and in hand | 54/58 | €458 | €271 | -€187 | -40.8% |
| Deferred charges and accrued income | 490/1 | €33,066 | €41,419 | +€8,353 | +25.3% |
| Total equity and liabilities | 10/49 | €156,248 | €170,556 | +€14,308 | +9.2% |
| Equity | 10/15 | €67,560 | €83,907 | +€16,347 | +24.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | - | €16,300 | +€16,300 | |
| Distributable reserves | 133 | - | €16,300 | +€16,300 | |
| Profit (loss) carried forward | 14 | €36,573 | €36,621 | +€47 | +0.1% |
| Amounts payable | 17/49 | €88,688 | €86,649 | -€2,039 | -2.3% |
| Amounts payable within one year | 42/48 | €74,246 | €68,116 | -€6,131 | -8.3% |
| Financial debts | 43 | €10,648 | €9,171 | -€1,478 | -13.9% |
| Credit institutions | 430/8 | €10,648 | €9,171 | -€1,478 | -13.9% |
| Trade debts | 44 | €41,878 | €43,758 | +€1,880 | +4.5% |
| Suppliers | 440/4 | €41,878 | €43,758 | +€1,880 | +4.5% |
| Taxes, remuneration and social security | 45 | €21,720 | €13,987 | -€7,733 | -35.6% |
| Taxes | 450/3 | €21,720 | €12,637 | -€9,083 | -41.8% |
| Remuneration and social security | 454/9 | - | €1,350 | +€1,350 | |
| Other amounts payable | 47/48 | - | €1,200 | +€1,200 | |
| Accrued charges and deferred income | 492/3 | €14,442 | €18,533 | +€4,091 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €231 | = | 0.0% |
| Other operating charges | 640/8 | €584 | €716 | +€132 | +22.6% |
| Gross operating margin | 9900 | -€4,215 | €16,378 | +€20,594 | |
| Operating profit (loss) | 9901 | -€5,031 | €15,431 | +€20,461 | |
| Financial income | 75/76B | €9,532 | €7,954 | -€1,578 | -16.6% |
| Recurring financial income | 75 | €9,532 | €7,954 | -€1,578 | -16.6% |
| Financial charges | 65/66B | €2,903 | €992 | -€1,912 | -65.8% |
| Recurring financial charges | 65 | €2,903 | €992 | -€1,912 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €1,599 | €22,394 | +€20,795 | +1,301% |
| Income taxes | 67/77 | €2,166 | €6,046 | +€3,880 | +179% |
| Profit (loss) for the period | 9904 | -€567 | €16,347 | +€16,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€567 | €16,347 | +€16,915 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.