Lycee Saint-Jacques: 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
Lycee Saint-Jacques
NACE 85.314, Education
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€287,075
2024 · €79,232+€207,843
Equity
€3.0m
2024 · €2.7m+€264,047
Cash
€1.2m
2024 · €1.0m+€164,572
Balance sheet total
€3.7m
2024 · €3.5m+€172,741
Largest movements
Assets
- Cash +€164,572
up €164,572 (+15.9%), from €1.0m to €1.2m
mainly Net result for the year (+€287,075) and Depreciation (+€51,134)
Equity and liabilities
- Profit (loss) carried forward +€287,061
up €287,061 (+95.3%), from -€301,261 to -€14,200
- Debts after one year -€108,226
down €108,226 (-19.9%), from €544,370 to €436,144
Income statement
- Staff costs +€298,924
up €298,924 (+5.1%), from €5.9m to €6.2m
- Depreciation -€134,640
down €134,640 (-72.5%), from €185,775 to €51,134
- Services and other goods -€117,397
down €117,397 (-21.4%), from €548,836 to €431,440
- Turnover -€15,389
down €15,389 (-14.2%), from €108,529 to €93,141
- Other operating charges +€4,090
up €4,090 (+412%), from €992 to €5,082
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.
Result 2024
€79,232
Turnover
-€15,389
Other operating income
-€1,977
Goods and materials
+€1,114
Services and other goods
+€117,397
Staff costs
-€298,924
Depreciation
+€134,640
Other operating charges
-€4,090
Other operating items
+€274,551
Financial income
-€553
Financial charges
+€1,075
Result 2025
€287,075
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€342,788
Investment
-€46,963
Financing
-€131,253
Cash 2024
€1.0m
From operations (derived)
+€342,788
Net result for the year
+€287,075
Depreciation
+€51,134
Receivables within one year
-€28,800
Deferred charges and accrued income
+€16,459
Debts within one year
+€14,775
Accrued charges and deferred income
+€2,145
Investment (derived)
-€46,963
Investment in fixed assets (net)
-€46,963
Financing
-€131,253
Debts after one year
-€108,226
Contributions, distributions and other
-€23,027
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,505,495 | €3,678,235 | +€172,741 | +4.9% |
| Fixed assets | 21/28 | €1,681,461 | €1,677,290 | -€4,172 | -0.2% |
| Intangible fixed assets | 21 | €2,088 | €2,088 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,579,323 | €1,575,152 | -€4,172 | -0.3% |
| Land and buildings | 22 | €214,404 | €214,404 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,329,091 | €1,319,549 | -€9,541 | -0.7% |
| Furniture and vehicles | 24 | €35,829 | €41,198 | +€5,369 | +15.0% |
| Financial fixed assets | 28 | €100,050 | €100,050 | = | 0.0% |
| Other financial fixed assets | 284/8 | €100,050 | €100,050 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €100,050 | €100,050 | = | 0.0% |
| Current assets | 29/58 | €1,824,033 | €2,000,946 | +€176,913 | +9.7% |
| Amounts receivable within one year | 40/41 | €382,046 | €410,845 | +€28,800 | +7.5% |
| Trade receivables | 40 | €78,654 | €90,763 | +€12,109 | +15.4% |
| Other amounts receivable | 41 | €303,392 | €320,083 | +€16,691 | +5.5% |
| Current investments | 50/53 | €347,034 | €347,034 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,034,517 | €1,199,089 | +€164,572 | +15.9% |
| Deferred charges and accrued income | 490/1 | €60,437 | €43,977 | -€16,459 | -27.2% |
| Total equity and liabilities | 10/49 | €3,505,495 | €3,678,235 | +€172,741 | +4.9% |
| Equity | 10/15 | €2,726,166 | €2,990,214 | +€264,047 | +9.7% |
| Contributions | 10/11 | €2,326,279 | €2,326,279 | = | 0.0% |
| Capital | 10 | €2,326,279 | €2,326,279 | = | 0.0% |
| Revaluation surpluses | 12 | €516,100 | €516,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€301,261 | -€14,200 | +€287,061 | +95.3% |
| Investment grants | 15 | €185,048 | €162,034 | -€23,013 | -12.4% |
| Amounts payable | 17/49 | €779,328 | €688,022 | -€91,306 | -11.7% |
| Amounts payable after more than one year | 17 | €544,370 | €436,144 | -€108,226 | -19.9% |
| Financial debts | 170/4 | €544,370 | €436,144 | -€108,226 | -19.9% |
| Credit institutions | 173 | €544,370 | €436,144 | -€108,226 | -19.9% |
| Amounts payable within one year | 42/48 | €225,872 | €240,647 | +€14,775 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €108,006 | €109,896 | +€1,890 | +1.7% |
| Trade debts | 44 | €31,917 | €45,392 | +€13,475 | +42.2% |
| Suppliers | 440/4 | €31,917 | €45,392 | +€13,475 | +42.2% |
| Taxes, remuneration and social security | 45 | €7,730 | €19,096 | +€11,366 | +147% |
| Taxes | 450/3 | - | €755 | +€755 | |
| Remuneration and social security | 454/9 | €7,730 | €18,341 | +€10,611 | +137% |
| Accrued charges and deferred income | 492/3 | €9,086 | €11,231 | +€2,145 | +23.6% |
| Operating income | 70/76A | €6,734,583 | €6,949,091 | +€214,507 | +3.2% |
| Turnover | 70 | €108,529 | €93,141 | -€15,389 | -14.2% |
| Membership fees, donations, legacies and grants | 73 | €6,617,105 | €6,848,444 | +€231,339 | +3.5% |
| Other operating income | 74 | €8,949 | €6,972 | -€1,977 | -22.1% |
| Non-recurring operating income | 76A | - | €534 | +€534 | |
| Operating charges | 60/66A | €6,669,885 | €6,677,071 | +€7,186 | +0.1% |
| Goods for resale, raw materials and consumables | 60 | €38,542 | €37,428 | -€1,114 | -2.9% |
| Purchases | 600/8 | €38,542 | €37,428 | -€1,114 | -2.9% |
| Services and other goods | 61 | €548,836 | €431,440 | -€117,397 | -21.4% |
| Remuneration, social security and pensions | 62 | €5,859,776 | €6,158,701 | +€298,924 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,775 | €51,134 | -€134,640 | -72.5% |
| Other operating charges | 640/8 | €992 | €5,082 | +€4,090 | +412% |
| Non-recurring operating charges | 66A | €35,963 | -€6,714 | -€42,677 | |
| Operating profit (loss) | 9901 | €64,698 | €272,020 | +€207,321 | +320% |
| Financial income | 75/76B | €28,334 | €27,780 | -€553 | -2.0% |
| Recurring financial income | 75 | €28,334 | €27,780 | -€553 | -2.0% |
| Income from financial fixed assets | 750 | €5,320 | €3,192 | -€2,128 | -40.0% |
| Income from current assets | 751 | - | €1,575 | +€1,575 | |
| Other financial income | 752/9 | €23,013 | €23,013 | = | 0.0% |
| Financial charges | 65/66B | €13,801 | €12,726 | -€1,075 | -7.8% |
| Recurring financial charges | 65 | €13,801 | €12,726 | -€1,075 | -7.8% |
| Debt charges | 650 | €10,814 | €8,149 | -€2,665 | -24.6% |
| Other financial charges | 652/9 | €2,987 | €4,577 | +€1,590 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | €79,232 | €287,075 | +€207,843 | +262% |
| Profit (loss) for the period | 9904 | €79,232 | €287,075 | +€207,843 | +262% |
| Profit (loss) for the period to be appropriated | 9905 | €79,232 | €287,075 | +€207,843 | +262% |
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 26 October 2026 via checked.be.