JACQUET C.: 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.
What changed
JACQUET C.
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€74,115
2023 · -€55,672+€129,787
Equity
€89,897
2023 · €15,782+€74,115
Cash
€6,656
2023 · €10,875-€4,218
Balance sheet total
€1.7m
2023 · €985,284+€665,339
Largest movements
Assets
- Tangible fixed assets +€673,935
up €673,935 (+89.4%), from €753,432 to €1.4m
of which Land and buildings: +€677,623
Equity and liabilities
- Debts after one year +€543,458
up €543,458 (+128%), from €426,032 to €969,490
- Profit (loss) carried forward +€74,115
up €74,115, from -€4,678 to €69,437
- Trade debts +€52,371
up €52,371 (+585%), from €8,952 to €61,323
- Other debts -€32,665
down €32,665 (-7.5%), from €437,387 to €404,722
Income statement
- Gross operating margin +€177,326
up €177,326 (+267%), from €66,461 to €243,787
- Financial charges +€36,337
up €36,337 (+325%), from €11,185 to €47,522
- Staff costs +€24,627
up €24,627 (+96.0%), from €25,641 to €50,268
- Depreciation -€24,171
down €24,171 (-28.5%), from €84,889 to €60,718
- Other operating charges +€10,403
up €10,403 (+2,490%), from €418 to €10,821
From the 2023 result to the 2024 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.
Result 2023
-€55,672
Gross operating margin
+€177,326
Staff costs
-€24,627
Depreciation
+€24,171
Other operating charges
-€10,403
Financial income
+€109
Financial charges
-€36,337
Taxes
-€451
Result 2024
€74,115
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€175,166
Investment
-€734,219
Financing
+€554,835
Cash 2023
€10,875
From operations (derived)
+€175,166
Net result for the year
+€74,115
Depreciation
+€60,718
Stocks and contracts
+€10,309
Receivables within one year
-€5,059
Smaller working-capital items
-€567
Trade debts
+€52,371
Tax, wage and social debts
+€15,943
Other debts
-€32,665
Investment (derived)
-€734,219
Investment in fixed assets (net)
-€734,219
Financing
+€554,835
Debts after one year
+€543,458
Current portion of long-term debt
+€11,377
Contributions, distributions and other
+€0
Cash 2024
€6,656
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €985,284 | €1,650,623 | +€665,339 | +67.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €755,309 | €1,428,810 | +€673,501 | +89.2% |
| Intangible fixed assets | 21 | €1,191 | €757 | -€434 | -36.5% |
| Tangible fixed assets | 22/27 | €753,432 | €1,427,368 | +€673,935 | +89.4% |
| Land and buildings | 22 | €627,879 | €1,305,501 | +€677,623 | +108% |
| Plant, machinery and equipment | 23 | €23,671 | €41,193 | +€17,523 | +74.0% |
| Furniture and vehicles | 24 | €1,240 | €5,064 | +€3,823 | +308% |
| Leasing and similar rights | 25 | €100,643 | €75,609 | -€25,034 | -24.9% |
| Financial fixed assets | 28 | €685 | €685 | = | 0.0% |
| Current assets | 29/58 | €229,975 | €221,813 | -€8,162 | -3.5% |
| Stocks and contracts in progress | 3 | €75,959 | €65,650 | -€10,309 | -13.6% |
| Stocks | 30/36 | €73,559 | €63,250 | -€10,309 | -14.0% |
| Contracts in progress | 37 | €2,400 | €2,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €142,936 | €147,996 | +€5,059 | +3.5% |
| Trade receivables | 40 | €134,457 | €146,128 | +€11,671 | +8.7% |
| Other amounts receivable | 41 | €8,479 | €1,868 | -€6,611 | -78.0% |
| Cash at bank and in hand | 54/58 | €10,875 | €6,656 | -€4,218 | -38.8% |
| Deferred charges and accrued income | 490/1 | €205 | €1,511 | +€1,306 | +637% |
| Total equity and liabilities | 10/49 | €985,284 | €1,650,623 | +€665,339 | +67.5% |
| Equity | 10/15 | €15,782 | €89,897 | +€74,115 | +470% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,678 | €69,437 | +€74,115 | |
| Amounts payable | 17/49 | €969,502 | €1,560,726 | +€591,224 | +61.0% |
| Amounts payable after more than one year | 17 | €426,032 | €969,490 | +€543,458 | +128% |
| Financial debts | 170/4 | €426,032 | €969,490 | +€543,458 | +128% |
| Amounts payable within one year | 42/48 | €543,471 | €590,497 | +€47,026 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €50,588 | €61,965 | +€11,377 | +22.5% |
| Trade debts | 44 | €8,952 | €61,323 | +€52,371 | +585% |
| Suppliers | 440/4 | €8,952 | €61,323 | +€52,371 | +585% |
| Taxes, remuneration and social security | 45 | €46,543 | €62,486 | +€15,943 | +34.3% |
| Taxes | 450/3 | €40,940 | €60,110 | +€19,170 | +46.8% |
| Remuneration and social security | 454/9 | €5,603 | €2,376 | -€3,227 | -57.6% |
| Other amounts payable | 47/48 | €437,387 | €404,722 | -€32,665 | -7.5% |
| Accrued charges and deferred income | 492/3 | €0 | €739 | +€739 | |
| Non-recurring operating income | 76A | €45,042 | €0 | -€45,042 | -100% |
| Remuneration, social security and pensions | 62 | €25,641 | €50,268 | +€24,627 | +96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,889 | €60,718 | -€24,171 | -28.5% |
| Other operating charges | 640/8 | €418 | €10,821 | +€10,403 | +2,490% |
| Gross operating margin | 9900 | €66,461 | €243,787 | +€177,326 | +267% |
| Operating profit (loss) | 9901 | -€44,487 | €121,979 | +€166,467 | |
| Financial income | 75/76B | €0 | €109 | +€109 | +68,181% |
| Recurring financial income | 75 | €0 | €109 | +€109 | +68,181% |
| Financial charges | 65/66B | €11,185 | €47,522 | +€36,337 | +325% |
| Recurring financial charges | 65 | €11,185 | €47,522 | +€36,337 | +325% |
| Profit (loss) for the period before taxes | 9903 | -€55,672 | €74,567 | +€130,239 | |
| Income taxes | 67/77 | - | €451 | +€451 | |
| Profit (loss) for the period | 9904 | -€55,672 | €74,115 | +€129,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,672 | €74,115 | +€129,787 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.