JACQUES MANAGEMENT SERVICES: what changed
Two fiscal 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 MANAGEMENT SERVICES
Largest movements
- Cash -€56,364
down €56,364 (-45.9%), from €122,769 to €66,405
mainly Contributions, distributions and other (-€48,315) and Current portion of long-term debt (-€13,325)
- Tangible fixed assets -€5,287
down €5,287 (-71.0%), from €7,447 to €2,160
- Receivables within one year +€3,524
up €3,524 (+34.3%), from €10,285 to €13,809
of which Other amounts receivable: +€3,524
- Reserves -€29,815
down €29,815 (-42.7%), from €69,853 to €40,037
- Contributions -€18,500
down €18,500 (-99.5%), from €18,600 to €100
- Current portion of long-term debt -€13,325
no longer reported in 2025 (was €13,325)
- Other debts +€10,871
up €10,871 (+59.4%), from €18,302 to €29,173
- Tax, wage and social debts -€9,884
down €9,884 (-50.8%), from €19,461 to €9,578
of which Taxes: -€7,369
- Gross operating margin -€25,067
down €25,067 (-68.6%), from €36,564 to €11,497
- Depreciation -€10,725
down €10,725 (-67.0%), from €16,012 to €5,287
- Taxes -€3,045
down €3,045 (-55.2%), from €5,521 to €2,476
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 | €142,065 | €83,656 | -€58,410 | -41.1% |
| Fixed assets | 21/28 | €7,447 | €2,160 | -€5,287 | -71.0% |
| Tangible fixed assets | 22/27 | €7,447 | €2,160 | -€5,287 | -71.0% |
| Furniture and vehicles | 24 | €7,447 | €2,160 | -€5,287 | -71.0% |
| Current assets | 29/58 | €134,619 | €81,496 | -€53,123 | -39.5% |
| Amounts receivable within one year | 40/41 | €10,285 | €13,809 | +€3,524 | +34.3% |
| Trade receivables | 40 | €10,285 | €10,285 | = | 0.0% |
| Other amounts receivable | 41 | - | €3,524 | +€3,524 | |
| Cash at bank and in hand | 54/58 | €122,769 | €66,405 | -€56,364 | -45.9% |
| Deferred charges and accrued income | 490/1 | €1,564 | €1,282 | -€283 | -18.1% |
| Total equity and liabilities | 10/49 | €142,065 | €83,656 | -€58,410 | -41.1% |
| Equity | 10/15 | €88,453 | €43,304 | -€45,149 | -51.0% |
| Contributions | 10/11 | €18,600 | €100 | -€18,500 | -99.5% |
| Reserves | 13 | €69,853 | €40,037 | -€29,815 | -42.7% |
| Distributable reserves | 133 | €69,853 | €40,037 | -€29,815 | -42.7% |
| Profit (loss) carried forward | 14 | €0 | €3,167 | +€3,167 | |
| Amounts payable | 17/49 | €53,613 | €40,352 | -€13,261 | -24.7% |
| Amounts payable within one year | 42/48 | €53,613 | €40,352 | -€13,261 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €13,325 | - | -€13,325 | |
| Trade debts | 44 | €2,525 | €1,601 | -€923 | -36.6% |
| Suppliers | 440/4 | €2,525 | €1,601 | -€923 | -36.6% |
| Taxes, remuneration and social security | 45 | €19,461 | €9,578 | -€9,884 | -50.8% |
| Taxes | 450/3 | €16,946 | €9,578 | -€7,369 | -43.5% |
| Remuneration and social security | 454/9 | €2,515 | - | -€2,515 | |
| Other amounts payable | 47/48 | €18,302 | €29,173 | +€10,871 | +59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,012 | €5,287 | -€10,725 | -67.0% |
| Other operating charges | 640/8 | €565 | €331 | -€234 | -41.4% |
| Gross operating margin | 9900 | €36,564 | €11,497 | -€25,067 | -68.6% |
| Operating profit (loss) | 9901 | €19,987 | €5,879 | -€14,107 | -70.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €470 | €237 | -€234 | -49.7% |
| Recurring financial charges | 65 | €470 | €237 | -€234 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €19,516 | €5,642 | -€13,874 | -71.1% |
| Income taxes | 67/77 | €5,521 | €2,476 | -€3,045 | -55.2% |
| Profit (loss) for the period | 9904 | €13,995 | €3,167 | -€10,829 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,995 | €3,167 | -€10,829 | -77.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.