JACQUY: 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.
JACQUY
Largest movements
- Cash +€100,226
up €100,226 (+13.7%), from €733,070 to €833,296
mainly Net result for the year (+€148,373) and Other debts (+€66,728)
- Other debts +€66,728
up €66,728 (+107713.1%), from €62 to €66,790
- Reserves +€18,391
up €18,391 (+2.4%), from €751,149 to €769,540
- Gross operating margin -€13,898
down €13,898 (-5.9%), from €234,832 to €220,934
- Taxes -€4,295
down €4,295 (-5.6%), from €76,348 to €72,053
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 | €814,373 | €908,409 | +€94,036 | +11.5% |
| Fixed assets | 21/28 | €1,764 | €956 | -€808 | -45.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €1,764 | €956 | -€808 | -45.8% |
| Plant, machinery and equipment | 23 | €1,013 | €639 | -€375 | -37.0% |
| Furniture and vehicles | 24 | €751 | €318 | -€433 | -57.7% |
| Current assets | 29/58 | €812,609 | €907,452 | +€94,843 | +11.7% |
| Cash at bank and in hand | 54/58 | €733,070 | €833,296 | +€100,226 | +13.7% |
| Deferred charges and accrued income | 490/1 | €79,538 | €74,156 | -€5,382 | -6.8% |
| Total equity and liabilities | 10/49 | €814,373 | €908,409 | +€94,036 | +11.5% |
| Equity | 10/15 | €763,549 | €781,940 | +€18,391 | +2.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €751,149 | €769,540 | +€18,391 | +2.4% |
| Distributable reserves | 133 | €751,149 | €769,540 | +€18,391 | +2.4% |
| Amounts payable | 17/49 | €50,824 | €126,469 | +€75,645 | +148.8% |
| Amounts payable within one year | 42/48 | €50,824 | €126,469 | +€75,645 | +148.8% |
| Trade debts | 44 | €11 | €2,101 | +€2,090 | +19406.4% |
| Suppliers | 440/4 | €11 | €2,101 | +€2,090 | +19406.4% |
| Taxes, remuneration and social security | 45 | €50,751 | €57,578 | +€6,827 | +13.5% |
| Taxes | 450/3 | €50,751 | €57,578 | +€6,827 | +13.5% |
| Other amounts payable | 47/48 | €62 | €66,790 | +€66,728 | +107713.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,134 | €808 | -€327 | -28.8% |
| Other operating charges | 640/8 | €938 | €887 | -€52 | -5.5% |
| Gross operating margin | 9900 | €234,832 | €220,934 | -€13,898 | -5.9% |
| Operating profit (loss) | 9901 | €232,759 | €219,240 | -€13,519 | -5.8% |
| Financial income | 75/76B | €1,406 | €1,341 | -€65 | -4.6% |
| Recurring financial income | 75 | €1,406 | €1,341 | -€65 | -4.6% |
| Financial charges | 65/66B | €138 | €155 | +€18 | +12.7% |
| Recurring financial charges | 65 | €138 | €155 | +€18 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €234,028 | €220,426 | -€13,602 | -5.8% |
| Income taxes | 67/77 | €76,348 | €72,053 | -€4,295 | -5.6% |
| Profit (loss) for the period | 9904 | €157,679 | €148,373 | -€9,307 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €157,679 | €148,373 | -€9,307 | -5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.