Pierre Jourdain: what changed
Pierre Jourdain
Largest movements
- Tangible fixed assets -€8,886
down €8,886 (-25.9%), from €34,273 to €25,386
- Receivables within one year +€8,032
up €8,032 (+35.9%), from €22,353 to €30,385
of which Other amounts receivable: +€8,024
- Cash -€3,663
down €3,663 (-20.2%), from €18,175 to €14,511
mainly Trade debts (-€13,689) and Other debts (-€11,917)
- Profit (loss) carried forward +€25,841
up €25,841 (+98.7%), from €26,171 to €52,013
- Trade debts -€13,689
down €13,689 (-98.1%), from €13,947 to €258
- Other debts -€11,917
down €11,917 (-100%), from €11,917 to €0
- Debts after one year -€3,019
down €3,019 (-41.5%), from €7,272 to €4,252
- Tax, wage and social debts -€1,313
down €1,313 (-20.5%), from €6,411 to €5,099
of which Taxes: -€1,313
- Purchases and services -€14,856
down €14,856 (-22.3%), from €66,737 to €51,881
- Turnover -€13,786
down €13,786 (-12.1%), from €114,216 to €100,430
- Financial charges -€9,857
down €9,857 (-94.5%), from €10,426 to €568
of which Non-recurring financial charges: -€10,000
- Taxes +€6,494
up €6,494 (+84.0%), from €7,733 to €14,227
- Depreciation +€2,464
up €2,464 (+38.4%), from €6,422 to €8,886
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,800 | €70,841 | -€3,959 | -5.3% |
| Fixed assets | 21/28 | €34,273 | €25,386 | -€8,886 | -25.9% |
| Tangible fixed assets | 22/27 | €34,273 | €25,386 | -€8,886 | -25.9% |
| Furniture and vehicles | 24 | €34,273 | €25,386 | -€8,886 | -25.9% |
| Current assets | 29/58 | €40,527 | €45,455 | +€4,928 | +12.2% |
| Amounts receivable within one year | 40/41 | €22,353 | €30,385 | +€8,032 | +35.9% |
| Trade receivables | 40 | €22,353 | €22,361 | +€8 | 0.0% |
| Other amounts receivable | 41 | €0 | €8,024 | +€8,024 | |
| Cash at bank and in hand | 54/58 | €18,175 | €14,511 | -€3,663 | -20.2% |
| Deferred charges and accrued income | 490/1 | - | €558 | +€558 | |
| Total equity and liabilities | 10/49 | €74,800 | €70,841 | -€3,959 | -5.3% |
| Equity | 10/15 | €32,371 | €58,213 | +€25,841 | +79.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,171 | €52,013 | +€25,841 | +98.7% |
| Amounts payable | 17/49 | €42,428 | €12,628 | -€29,800 | -70.2% |
| Amounts payable after more than one year | 17 | €7,272 | €4,252 | -€3,019 | -41.5% |
| Financial debts | 170/4 | €7,272 | €4,252 | -€3,019 | -41.5% |
| Amounts payable within one year | 42/48 | €35,157 | €8,376 | -€26,781 | -76.2% |
| Current portion of amounts payable after more than one year | 42 | €2,881 | €3,019 | +€138 | +4.8% |
| Trade debts | 44 | €13,947 | €258 | -€13,689 | -98.1% |
| Suppliers | 440/4 | €13,947 | €258 | -€13,689 | -98.1% |
| Taxes, remuneration and social security | 45 | €6,411 | €5,099 | -€1,313 | -20.5% |
| Taxes | 450/3 | €6,411 | €5,099 | -€1,313 | -20.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €11,917 | €0 | -€11,917 | -100% |
| Turnover | 70 | €114,216 | €100,430 | -€13,786 | -12.1% |
| Non-recurring operating income | 76A | €1,145 | - | -€1,145 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,737 | €51,881 | -€14,856 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,422 | €8,886 | +€2,464 | +38.4% |
| Other operating charges | 640/8 | €563 | €948 | +€385 | +68.4% |
| Gross operating margin | 9900 | €51,315 | €50,359 | -€956 | -1.9% |
| Operating profit (loss) | 9901 | €44,330 | €40,525 | -€3,805 | -8.6% |
| Financial income | 75/76B | - | €112 | +€112 | |
| Recurring financial income | 75 | - | €112 | +€112 | |
| Financial charges | 65/66B | €10,426 | €568 | -€9,857 | -94.5% |
| Recurring financial charges | 65 | €426 | €568 | +€143 | +33.6% |
| Non-recurring financial charges | 66B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €33,905 | €40,069 | +€6,164 | +18.2% |
| Income taxes | 67/77 | €7,733 | €14,227 | +€6,494 | +84.0% |
| Profit (loss) for the period | 9904 | €26,171 | €25,841 | -€330 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,171 | €25,841 | -€330 | -1.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.