JAEGHER SONS: 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.
JAEGHER SONS
Largest movements
- Current investments -€60,543
no longer reported in 2025 (was €60,543)
- Cash +€32,576
up €32,576 (+109%), from €29,921 to €62,497
mainly Current investments (+€60,543) and Trade debts (+€22,519)
- Receivables within one year +€10,897
up €10,897 (+82.6%), from €13,196 to €24,093
of which Trade receivables: +€8,264
- Deferred charges and accrued income +€1,177
new in 2025: €1,177
- Profit (loss) carried forward -€37,398
down €37,398 (-42.6%), from €87,779 to €50,381
- Trade debts +€22,519
up €22,519 (+874%), from €2,577 to €25,096
- Gross operating margin -€38,325
down €38,325, from €2,413 to -€35,912
- Taxes -€742
down €742 (-95.1%), from €780 to €38
- Other operating charges +€496
up €496 (+58.3%), from €850 to €1,346
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 | €104,010 | €87,767 | -€16,243 | -15.6% |
| Current assets | 29/58 | €104,010 | €87,767 | -€16,243 | -15.6% |
| Stocks and contracts in progress | 3 | €350 | - | -€350 | |
| Stocks | 30/36 | €350 | - | -€350 | |
| Amounts receivable within one year | 40/41 | €13,196 | €24,093 | +€10,897 | +82.6% |
| Trade receivables | 40 | €10,922 | €19,187 | +€8,264 | +75.7% |
| Other amounts receivable | 41 | €2,273 | €4,906 | +€2,633 | +116% |
| Current investments | 50/53 | €60,543 | - | -€60,543 | |
| Cash at bank and in hand | 54/58 | €29,921 | €62,497 | +€32,576 | +109% |
| Deferred charges and accrued income | 490/1 | - | €1,177 | +€1,177 | |
| Total equity and liabilities | 10/49 | €104,010 | €87,767 | -€16,243 | -15.6% |
| Equity | 10/15 | €99,350 | €61,952 | -€37,398 | -37.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €2,895 | €2,895 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,035 | €1,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,779 | €50,381 | -€37,398 | -42.6% |
| Amounts payable | 17/49 | €4,660 | €25,815 | +€21,154 | +454% |
| Amounts payable within one year | 42/48 | €4,160 | €25,815 | +€21,654 | +521% |
| Trade debts | 44 | €2,577 | €25,096 | +€22,519 | +874% |
| Suppliers | 440/4 | €2,577 | €25,096 | +€22,519 | +874% |
| Taxes, remuneration and social security | 45 | €1,584 | €719 | -€864 | -54.6% |
| Taxes | 450/3 | €1,084 | €719 | -€364 | -33.6% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Other operating charges | 640/8 | €850 | €1,346 | +€496 | +58.3% |
| Gross operating margin | 9900 | €2,413 | -€35,912 | -€38,325 | |
| Operating profit (loss) | 9901 | €1,563 | -€37,258 | -€38,821 | |
| Financial income | 75/76B | €204 | €71 | -€133 | -65.2% |
| Recurring financial income | 75 | €204 | €71 | -€133 | -65.2% |
| Financial charges | 65/66B | €336 | €172 | -€164 | -48.7% |
| Recurring financial charges | 65 | €336 | €172 | -€164 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €1,431 | -€37,360 | -€38,790 | |
| Income taxes | 67/77 | €780 | €38 | -€742 | -95.1% |
| Profit (loss) for the period | 9904 | €651 | -€37,398 | -€38,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €651 | -€37,398 | -€38,048 |
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.