ALGwerkenJACOBS: what changed
Two fiscal 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.
ALGwerkenJACOBS
Largest movements
- Receivables within one year +€34,926
up €34,926 (+150.4%), from €23,218 to €58,145
of which Trade receivables: +€19,098
- Cash -€5,662
down €5,662 (-56.6%), from €10,003 to €4,341
mainly Receivables within one year (-€34,926) and Investment in fixed assets (net) (-€1,057)
- Reserves +€19,000
up €19,000 (+85.4%), from €22,250 to €41,250
- Tax, wage and social debts +€8,730
up €8,730 (+100.5%), from €8,683 to €17,413
of which Taxes: +€7,958
- Trade debts +€910
up €910 (+60.3%), from €1,508 to €2,417
- Profit (loss) carried forward +€802
up €802 (+10.1%), from €7,904 to €8,706
- Gross operating margin -€2,054
down €2,054 (-6.5%), from €31,625 to €29,570
- Depreciation +€860
up €860 (+130.7%), from €658 to €1,518
- Taxes -€788
down €788 (-9.3%), from €8,447 to €7,659
- Other operating charges +€398
up €398 (+317.6%), from €125 to €523
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,345 | €71,786 | +€29,441 | +69.5% |
| Fixed assets | 21/28 | €6,204 | €5,744 | -€461 | -7.4% |
| Tangible fixed assets | 22/27 | €6,204 | €5,744 | -€461 | -7.4% |
| Furniture and vehicles | 24 | €6,204 | €5,744 | -€461 | -7.4% |
| Current assets | 29/58 | €36,141 | €66,043 | +€29,902 | +82.7% |
| Amounts receivable within one year | 40/41 | €23,218 | €58,145 | +€34,926 | +150.4% |
| Trade receivables | 40 | €7,580 | €26,678 | +€19,098 | +251.9% |
| Other amounts receivable | 41 | €15,638 | €31,467 | +€15,829 | +101.2% |
| Cash at bank and in hand | 54/58 | €10,003 | €4,341 | -€5,662 | -56.6% |
| Deferred charges and accrued income | 490/1 | €2,919 | €3,556 | +€637 | +21.8% |
| Total equity and liabilities | 10/49 | €42,345 | €71,786 | +€29,441 | +69.5% |
| Equity | 10/15 | €32,154 | €51,956 | +€19,802 | +61.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,250 | €41,250 | +€19,000 | +85.4% |
| Distributable reserves | 133 | €22,250 | €41,250 | +€19,000 | +85.4% |
| Profit (loss) carried forward | 14 | €7,904 | €8,706 | +€802 | +10.1% |
| Amounts payable | 17/49 | €10,191 | €19,830 | +€9,639 | +94.6% |
| Amounts payable within one year | 42/48 | €10,191 | €19,830 | +€9,639 | +94.6% |
| Trade debts | 44 | €1,508 | €2,417 | +€910 | +60.3% |
| Suppliers | 440/4 | €1,508 | €2,417 | +€910 | +60.3% |
| Taxes, remuneration and social security | 45 | €8,683 | €17,413 | +€8,730 | +100.5% |
| Taxes | 450/3 | €8,683 | €16,641 | +€7,958 | +91.6% |
| Remuneration and social security | 454/9 | - | €772 | +€772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €1,518 | +€860 | +130.7% |
| Other operating charges | 640/8 | €125 | €523 | +€398 | +317.6% |
| Gross operating margin | 9900 | €31,625 | €29,570 | -€2,054 | -6.5% |
| Operating profit (loss) | 9901 | €30,841 | €27,530 | -€3,312 | -10.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €69 | +€0 | +0.1% |
| Recurring financial charges | 65 | €69 | €69 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €30,772 | €27,460 | -€3,312 | -10.8% |
| Income taxes | 67/77 | €8,447 | €7,659 | -€788 | -9.3% |
| Profit (loss) for the period | 9904 | €22,325 | €19,802 | -€2,524 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,325 | €19,802 | -€2,524 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.