Maison 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.
Maison Saint Jacques
Largest movements
- Cash -€26,785
down €26,785 (-24.6%), from €108,706 to €81,921
mainly Debts after one year (-€122,997) and Investment in fixed assets (net) (-€59,974)
- Receivables within one year +€21,691
up €21,691 (+39.3%), from €55,179 to €76,870
of which Trade receivables: +€21,565
- Debts after one year -€122,997
down €122,997 (-9.8%), from €1.3m to €1.1m
of which Financial debts: -€75,497
- Advances received +€60,398
up €60,398 (+96.0%), from €62,897 to €123,294
- Other debts +€20,739
up €20,739 (+8.0%), from €259,336 to €280,075
- Profit (loss) carried forward +€20,149
up €20,149 (+9.2%), from -€219,813 to -€199,664
- Accrued charges and deferred income +€19,524
up €19,524 (+18.5%), from €105,629 to €125,153
- Gross operating margin +€187,180
up €187,180, from -€19,298 to €167,883
- Depreciation +€35,297
up €35,297 (+89.9%), from €39,253 to €74,550
- Staff costs +€24,866
up €24,866 (+22,850%), from €109 to €24,974
- Other operating charges +€16,842
up €16,842 (+517%), from €3,256 to €20,098
- Financial charges +€7,391
up €7,391 (+35.7%), from €20,720 to €28,112
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 | €1,917,736 | €1,899,169 | -€18,566 | -1.0% |
| Formation expenses | 20 | €1,339 | €633 | -€706 | -52.7% |
| Fixed assets | 21/28 | €1,752,512 | €1,738,642 | -€13,870 | -0.8% |
| Tangible fixed assets | 22/27 | €1,752,512 | €1,738,642 | -€13,870 | -0.8% |
| Land and buildings | 22 | €1,611,165 | €1,596,250 | -€14,915 | -0.9% |
| Plant, machinery and equipment | 23 | €94,662 | €100,516 | +€5,854 | +6.2% |
| Furniture and vehicles | 24 | €46,685 | €41,876 | -€4,809 | -10.3% |
| Current assets | 29/58 | €163,885 | €159,894 | -€3,990 | -2.4% |
| Stocks and contracts in progress | 3 | - | €150 | +€150 | |
| Stocks | 30/36 | - | €150 | +€150 | |
| Amounts receivable within one year | 40/41 | €55,179 | €76,870 | +€21,691 | +39.3% |
| Trade receivables | 40 | €55,169 | €76,734 | +€21,565 | +39.1% |
| Other amounts receivable | 41 | €10 | €136 | +€126 | +1,316% |
| Cash at bank and in hand | 54/58 | €108,706 | €81,921 | -€26,785 | -24.6% |
| Deferred charges and accrued income | 490/1 | - | €954 | +€954 | |
| Total equity and liabilities | 10/49 | €1,917,736 | €1,899,169 | -€18,566 | -1.0% |
| Equity | 10/15 | €80,187 | €100,336 | +€20,149 | +25.1% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,813 | -€199,664 | +€20,149 | +9.2% |
| Amounts payable | 17/49 | €1,837,548 | €1,798,834 | -€38,715 | -2.1% |
| Amounts payable after more than one year | 17 | €1,259,092 | €1,136,095 | -€122,997 | -9.8% |
| Financial debts | 170/4 | €1,076,592 | €1,001,095 | -€75,497 | -7.0% |
| Other amounts payable | 178/9 | €182,500 | €135,000 | -€47,500 | -26.0% |
| Amounts payable within one year | 42/48 | €472,827 | €537,585 | +€64,758 | +13.7% |
| Financial debts | 43 | €92,693 | €86,191 | -€6,502 | -7.0% |
| Credit institutions | 430/8 | €92,693 | €86,191 | -€6,502 | -7.0% |
| Trade debts | 44 | €57,901 | €44,840 | -€13,061 | -22.6% |
| Suppliers | 440/4 | €57,901 | €44,840 | -€13,061 | -22.6% |
| Advances received on contracts in progress | 46 | €62,897 | €123,294 | +€60,398 | +96.0% |
| Taxes, remuneration and social security | 45 | - | €3,184 | +€3,184 | |
| Taxes | 450/3 | - | €2,345 | +€2,345 | |
| Remuneration and social security | 454/9 | - | €839 | +€839 | |
| Other amounts payable | 47/48 | €259,336 | €280,075 | +€20,739 | +8.0% |
| Accrued charges and deferred income | 492/3 | €105,629 | €125,153 | +€19,524 | +18.5% |
| Remuneration, social security and pensions | 62 | €109 | €24,974 | +€24,866 | +22,850% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,253 | €74,550 | +€35,297 | +89.9% |
| Other operating charges | 640/8 | €3,256 | €20,098 | +€16,842 | +517% |
| Gross operating margin | 9900 | -€19,298 | €167,883 | +€187,180 | |
| Operating profit (loss) | 9901 | -€61,916 | €48,260 | +€110,176 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €20,720 | €28,112 | +€7,391 | +35.7% |
| Recurring financial charges | 65 | €20,720 | €28,112 | +€7,391 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€82,631 | €20,149 | +€102,779 | |
| Profit (loss) for the period | 9904 | -€82,631 | €20,149 | +€102,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,631 | €20,149 | +€102,779 |
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 17 October 2026 via checked.be.