JACQUES ST: 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.
JACQUES ST
Largest movements
- Cash +€40,177
up €40,177 (+275,000%), from €15 to €40,192
mainly Other debts (+€43,272) and Debts after one year (+€24,950)
- Receivables within one year -€11,405
no longer reported in 2025 (was €11,405)
- Trade debts -€66,121
down €66,121 (-90.8%), from €72,785 to €6,664
- Other debts +€43,272
up €43,272 (+90.3%), from €47,906 to €91,178
- Debts after one year +€24,950
up €24,950 (+5.7%), from €439,117 to €464,067
- Tax, wage and social debts +€17,925
up €17,925 (+285%), from €6,300 to €24,225
- Reserves +€7,842
up €7,842 (+8.2%), from €95,311 to €103,154
of which Distributable reserves: +€7,842
- Gross operating margin +€12,747
up €12,747, from -€1,513 to €11,234
- Taxes +€2,295
new in 2025: €2,295
- Other operating charges +€659
up €659 (+171%), from €384 to €1,043
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 | €711,420 | €740,192 | +€28,772 | +4.0% |
| Fixed assets | 21/28 | €700,000 | €700,000 | = | 0.0% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €11,420 | €40,192 | +€28,772 | +252% |
| Amounts receivable within one year | 40/41 | €11,405 | - | -€11,405 | |
| Trade receivables | 40 | €11,405 | - | -€11,405 | |
| Cash at bank and in hand | 54/58 | €15 | €40,192 | +€40,177 | +275,000% |
| Total equity and liabilities | 10/49 | €711,420 | €740,192 | +€28,772 | +4.0% |
| Equity | 10/15 | €145,311 | €153,154 | +€7,842 | +5.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €95,311 | €103,154 | +€7,842 | +8.2% |
| Non-distributable reserves | 130/1 | €5,008 | €5,008 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,008 | €5,008 | = | 0.0% |
| Distributable reserves | 133 | €90,303 | €98,146 | +€7,842 | +8.7% |
| Amounts payable | 17/49 | €566,108 | €587,038 | +€20,930 | +3.7% |
| Amounts payable after more than one year | 17 | €439,117 | €464,067 | +€24,950 | +5.7% |
| Other amounts payable | 178/9 | €439,117 | €464,067 | +€24,950 | +5.7% |
| Amounts payable within one year | 42/48 | €126,991 | €122,067 | -€4,925 | -3.9% |
| Trade debts | 44 | €72,785 | €6,664 | -€66,121 | -90.8% |
| Suppliers | 440/4 | €72,785 | €6,664 | -€66,121 | -90.8% |
| Taxes, remuneration and social security | 45 | €6,300 | €24,225 | +€17,925 | +285% |
| Taxes | 450/3 | €6,300 | €24,225 | +€17,925 | +285% |
| Other amounts payable | 47/48 | €47,906 | €91,178 | +€43,272 | +90.3% |
| Accrued charges and deferred income | 492/3 | - | €904 | +€904 | |
| Other operating charges | 640/8 | €384 | €1,043 | +€659 | +171% |
| Gross operating margin | 9900 | -€1,513 | €11,234 | +€12,747 | |
| Operating profit (loss) | 9901 | -€1,897 | €10,191 | +€12,088 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €121 | €54 | -€67 | -55.5% |
| Recurring financial charges | 65 | €121 | €54 | -€67 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,018 | €10,138 | +€12,156 | |
| Income taxes | 67/77 | - | €2,295 | +€2,295 | |
| Profit (loss) for the period | 9904 | -€2,018 | €7,842 | +€9,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,018 | €7,842 | +€9,861 |
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 31 October 2026 via checked.be.