JACQUET HOLDING: 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.
JACQUET HOLDING
Largest movements
- Cash +€3.3m
up €3.3m (+137%), from €2.4m to €5.6m
mainly Current investments (+€2.7m) and Net result for the year (+€525,476)
- Current investments -€2.7m
no longer reported in 2025 (was €2.7m)
- Profit (loss) carried forward +€525,476
up €525,476 (+8.8%), from €6.0m to €6.5m
- Financial income -€40,939
down €40,939 (-6.9%), from €595,572 to €554,632
- Taxes +€26,840
new in 2025: €26,840
- Financial charges -€7,376
down €7,376 (-10.4%), from €71,177 to €63,802
- Gross operating margin +€2,023
up €2,023 (+3.3%), from €60,461 to €62,484
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 | €10,856,571 | €11,382,178 | +€525,606 | +4.8% |
| Fixed assets | 21/28 | €5,682,264 | €5,682,264 | = | 0.0% |
| Financial fixed assets | 28 | €5,682,264 | €5,682,264 | = | 0.0% |
| Current assets | 29/58 | €5,174,307 | €5,699,914 | +€525,606 | +10.2% |
| Amounts receivable within one year | 40/41 | €47,418 | €52,725 | +€5,306 | +11.2% |
| Other amounts receivable | 41 | €47,418 | €52,725 | +€5,306 | +11.2% |
| Current investments | 50/53 | €2,743,000 | - | -€2.7m | |
| Cash at bank and in hand | 54/58 | €2,383,889 | €5,647,189 | +€3.3m | +137% |
| Total equity and liabilities | 10/49 | €10,856,571 | €11,382,178 | +€525,606 | +4.8% |
| Equity | 10/15 | €9,951,281 | €10,476,758 | +€525,476 | +5.3% |
| Contributions | 10/11 | €3,880,000 | €3,880,000 | = | 0.0% |
| Reserves | 13 | €108,977 | €108,977 | = | 0.0% |
| Distributable reserves | 133 | €108,977 | €108,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,962,304 | €6,487,780 | +€525,476 | +8.8% |
| Amounts payable | 17/49 | €905,290 | €905,420 | +€130 | 0.0% |
| Amounts payable within one year | 42/48 | €905,290 | €905,420 | +€130 | 0.0% |
| Taxes, remuneration and social security | 45 | €5,290 | €5,420 | +€130 | +2.5% |
| Taxes | 450/3 | €5,290 | €5,420 | +€130 | +2.5% |
| Other amounts payable | 47/48 | €900,000 | €900,000 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €60,461 | €62,484 | +€2,023 | +3.3% |
| Operating profit (loss) | 9901 | €59,494 | €61,486 | +€1,992 | +3.3% |
| Financial income | 75/76B | €595,572 | €554,632 | -€40,939 | -6.9% |
| Recurring financial income | 75 | €595,572 | €554,632 | -€40,939 | -6.9% |
| Financial charges | 65/66B | €71,177 | €63,802 | -€7,376 | -10.4% |
| Recurring financial charges | 65 | €71,177 | €63,802 | -€7,376 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €583,888 | €552,317 | -€31,571 | -5.4% |
| Income taxes | 67/77 | - | €26,840 | +€26,840 | |
| Profit (loss) for the period | 9904 | €583,888 | €525,476 | -€58,412 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €583,888 | €525,476 | -€58,412 | -10.0% |
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 31 October 2026 via checked.be.