JAGENEAU IMPORT: 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.
JAGENEAU IMPORT
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-99.5%), from €1.2m to €5,916
of which Land and buildings: -€1.2m
- Receivables within one year +€314,620
up €314,620 (+6,193%), from €5,080 to €319,700
of which Other amounts receivable: +€315,058
- Cash +€255,373
up €255,373 (+11,286%), from €2,263 to €257,636
mainly Investment in fixed assets (net) (+€1.2m) and Depreciation (+€10,767)
- Other debts -€395,333
down €395,333 (-100.0%), from €395,461 to €128
- Tax, wage and social debts -€206,729
down €206,729 (-96.3%), from €214,722 to €7,994
- Gross operating margin -€624,285
down €624,285 (-95.7%), from €652,655 to €28,370
- Taxes -€190,163
down €190,163 (-93.1%), from €204,297 to €14,134
- Depreciation +€9,763
up €9,763 (+973%), from €1,004 to €10,767
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 | €1,227,686 | €606,751 | -€620,934 | -50.6% |
| Fixed assets | 21/28 | €1,203,636 | €5,916 | -€1.2m | -99.5% |
| Tangible fixed assets | 22/27 | €1,203,636 | €5,916 | -€1.2m | -99.5% |
| Land and buildings | 22 | €1,200,000 | €0 | -€1.2m | -100% |
| Furniture and vehicles | 24 | €2,430 | €4,710 | +€2,280 | +93.9% |
| Leasing and similar rights | 25 | €1,207 | €1,207 | = | 0.0% |
| Current assets | 29/58 | €24,050 | €600,835 | +€576,785 | +2,398% |
| Stocks and contracts in progress | 3 | €14,359 | €22,258 | +€7,899 | +55.0% |
| Stocks | 30/36 | €14,359 | €22,258 | +€7,899 | +55.0% |
| Amounts receivable within one year | 40/41 | €5,080 | €319,700 | +€314,620 | +6,193% |
| Trade receivables | 40 | €5,080 | €4,642 | -€438 | -8.6% |
| Other amounts receivable | 41 | - | €315,058 | +€315,058 | |
| Cash at bank and in hand | 54/58 | €2,263 | €257,636 | +€255,373 | +11,286% |
| Deferred charges and accrued income | 490/1 | €2,347 | €1,241 | -€1,107 | -47.1% |
| Total equity and liabilities | 10/49 | €1,227,686 | €606,751 | -€620,934 | -50.6% |
| Equity | 10/15 | €575,663 | €578,335 | +€2,672 | +0.5% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €451,716 | €454,388 | +€2,672 | +0.6% |
| Non-distributable reserves | 130/1 | €10,970 | €10,970 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,970 | €10,970 | = | 0.0% |
| Distributable reserves | 133 | €440,746 | €443,418 | +€2,672 | +0.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €652,023 | €28,417 | -€623,607 | -95.6% |
| Amounts payable after more than one year | 17 | €8,926 | €0 | -€8,926 | -100% |
| Financial debts | 170/4 | €8,926 | €0 | -€8,926 | -100% |
| Amounts payable within one year | 42/48 | €639,533 | €24,853 | -€614,680 | -96.1% |
| Current portion of amounts payable after more than one year | 42 | €18,071 | €8,926 | -€9,144 | -50.6% |
| Trade debts | 44 | €11,279 | €7,805 | -€3,474 | -30.8% |
| Suppliers | 440/4 | €11,279 | €7,805 | -€3,474 | -30.8% |
| Taxes, remuneration and social security | 45 | €214,722 | €7,994 | -€206,729 | -96.3% |
| Taxes | 450/3 | €214,722 | €7,994 | -€206,729 | -96.3% |
| Other amounts payable | 47/48 | €395,461 | €128 | -€395,333 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,564 | €3,564 | = | 0.0% |
| Non-recurring operating income | 76A | €677,567 | €66,644 | -€610,923 | -90.2% |
| Remuneration, social security and pensions | 62 | - | €72 | +€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,004 | €10,767 | +€9,763 | +973% |
| Other operating charges | 640/8 | €3,063 | €3,490 | +€427 | +13.9% |
| Gross operating margin | 9900 | €652,655 | €28,370 | -€624,285 | -95.7% |
| Operating profit (loss) | 9901 | €648,588 | €14,041 | -€634,547 | -97.8% |
| Financial income | 75/76B | €141 | €4,805 | +€4,663 | +3,301% |
| Recurring financial income | 75 | €141 | €4,805 | +€4,663 | +3,301% |
| Financial charges | 65/66B | €3,687 | €2,040 | -€1,647 | -44.7% |
| Recurring financial charges | 65 | €3,687 | €2,040 | -€1,647 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €645,042 | €16,806 | -€628,236 | -97.4% |
| Income taxes | 67/77 | €204,297 | €14,134 | -€190,163 | -93.1% |
| Profit (loss) for the period | 9904 | €440,746 | €2,672 | -€438,074 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €440,746 | €2,672 | -€438,074 | -99.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.