J.E.S. BACHES: 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.
J.E.S. BACHES
Largest movements
- Cash -€12,022
no longer reported in 2025 (was €12,022)
mainly Net result for the year (-€11,588) and Receivables within one year (-€4,910)
- Tangible fixed assets -€11,715
down €11,715 (-74.2%), from €15,798 to €4,083
of which Furniture and vehicles: -€10,019
- Receivables within one year +€4,910
up €4,910 (+19.2%), from €25,563 to €30,473
of which Other amounts receivable: +€5,182
- Profit (loss) carried forward -€11,588
down €11,588, from €1,368 to -€10,220
- Tax, wage and social debts -€4,002
down €4,002 (-81.6%), from €4,907 to €905
- Trade debts -€2,785
down €2,785 (-22.9%), from €12,188 to €9,403
- Other debts -€1,582
no longer reported in 2025 (was €1,582)
- Short-term financial debts +€1,130
up €1,130 (+66.0%), from €1,713 to €2,843
- Turnover -€35,758
down €35,758 (-78.9%), from €45,306 to €9,548
- Gross operating margin -€18,692
down €18,692 (-92.8%), from €20,133 to €1,441
- Purchases and services -€17,066
down €17,066 (-67.8%), from €25,173 to €8,107
- Taxes -€3,812
down €3,812 (-84.9%), from €4,488 to €676
- Depreciation -€1,578
down €1,578 (-11.9%), from €13,293 to €11,715
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 | €55,554 | €36,727 | -€18,827 | -33.9% |
| Fixed assets | 21/28 | €16,069 | €4,354 | -€11,715 | -72.9% |
| Tangible fixed assets | 22/27 | €15,798 | €4,083 | -€11,715 | -74.2% |
| Furniture and vehicles | 24 | €10,428 | €409 | -€10,019 | -96.1% |
| Other tangible fixed assets | 26 | €5,370 | €3,674 | -€1,696 | -31.6% |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €39,485 | €32,373 | -€7,112 | -18.0% |
| Amounts receivable within one year | 40/41 | €25,563 | €30,473 | +€4,910 | +19.2% |
| Trade receivables | 40 | €24,189 | €23,917 | -€272 | -1.1% |
| Other amounts receivable | 41 | €1,374 | €6,556 | +€5,182 | +377% |
| Cash at bank and in hand | 54/58 | €12,022 | - | -€12,022 | |
| Deferred charges and accrued income | 490/1 | €1,900 | €1,900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €55,554 | €36,727 | -€18,827 | -33.9% |
| Equity | 10/15 | €26,304 | €14,716 | -€11,588 | -44.1% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €12,541 | €12,541 | = | 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 | €10,682 | €10,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,368 | -€10,220 | -€11,588 | |
| Amounts payable | 17/49 | €29,250 | €22,011 | -€7,239 | -24.7% |
| Amounts payable within one year | 42/48 | €29,250 | €22,011 | -€7,239 | -24.7% |
| Financial debts | 43 | €1,713 | €2,843 | +€1,130 | +66.0% |
| Credit institutions | 430/8 | €1,713 | €2,843 | +€1,130 | +66.0% |
| Trade debts | 44 | €12,188 | €9,403 | -€2,785 | -22.9% |
| Suppliers | 440/4 | €12,188 | €9,403 | -€2,785 | -22.9% |
| Advances received on contracts in progress | 46 | €8,860 | €8,860 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,907 | €905 | -€4,002 | -81.6% |
| Taxes | 450/3 | €4,907 | €905 | -€4,002 | -81.6% |
| Other amounts payable | 47/48 | €1,582 | - | -€1,582 | |
| Turnover | 70 | €45,306 | €9,548 | -€35,758 | -78.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,173 | €8,107 | -€17,066 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,293 | €11,715 | -€1,578 | -11.9% |
| Other operating charges | 640/8 | €1,373 | €141 | -€1,232 | -89.7% |
| Gross operating margin | 9900 | €20,133 | €1,441 | -€18,692 | -92.8% |
| Operating profit (loss) | 9901 | €5,467 | -€10,415 | -€15,882 | |
| Financial income | 75/76B | - | €189 | +€189 | |
| Recurring financial income | 75 | - | €189 | +€189 | |
| Financial charges | 65/66B | €1,004 | €686 | -€318 | -31.7% |
| Recurring financial charges | 65 | €1,004 | €686 | -€318 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €4,463 | -€10,912 | -€15,375 | |
| Income taxes | 67/77 | €4,488 | €676 | -€3,812 | -84.9% |
| Profit (loss) for the period | 9904 | -€25 | -€11,588 | -€11,563 | -46,252% |
| Profit (loss) for the period to be appropriated | 9905 | -€25 | -€11,588 | -€11,563 | -46,252% |
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 22 October 2026 via checked.be.