AN JACOBS: 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.
AN JACOBS
Largest movements
- Receivables within one year -€35,283
down €35,283 (-98.7%), from €35,750 to €467
of which Other amounts receivable: -€31,169
- Cash -€7,744
down €7,744 (-27.9%), from €27,711 to €19,967
- Financial fixed assets -€3,500
down €3,500 (-18.9%), from €18,500 to €15,000
- Tangible fixed assets -€2,165
down €2,165 (-26.1%), from €8,287 to €6,122
of which Furniture and vehicles: -€1,184
- Reserves -€83,809
no longer reported in 2025 (was €83,809)
- Advances received +€30,779
new in 2025: €30,779
- Trade debts +€2,609
up €2,609 (+181.3%), from €1,439 to €4,048
- Other debts +€1,729
new in 2025: €1,729
- Turnover -€98,805
down €98,805 (-82.5%), from €119,747 to €20,942
- Gross operating margin -€54,081
down €54,081, from €19,716 to -€34,365
- Purchases and services -€44,724
down €44,724 (-44.7%), from €100,031 to €55,307
- Financial income +€12,144
up €12,144 (+1321.4%), from €919 to €13,063
- Taxes -€5,000
no longer reported in 2025 (was €5,000)
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,248 | €41,556 | -€48,692 | -54.0% |
| Fixed assets | 21/28 | €26,787 | €21,122 | -€5,665 | -21.1% |
| Tangible fixed assets | 22/27 | €8,287 | €6,122 | -€2,165 | -26.1% |
| Furniture and vehicles | 24 | €5,067 | €3,883 | -€1,184 | -23.4% |
| Other tangible fixed assets | 26 | €3,220 | €2,239 | -€981 | -30.5% |
| Financial fixed assets | 28 | €18,500 | €15,000 | -€3,500 | -18.9% |
| Current assets | 29/58 | €63,461 | €20,434 | -€43,027 | -67.8% |
| Amounts receivable within one year | 40/41 | €35,750 | €467 | -€35,283 | -98.7% |
| Trade receivables | 40 | €4,234 | €120 | -€4,114 | -97.2% |
| Other amounts receivable | 41 | €31,516 | €347 | -€31,169 | -98.9% |
| Cash at bank and in hand | 54/58 | €27,711 | €19,967 | -€7,744 | -27.9% |
| Total equity and liabilities | 10/49 | €90,248 | €41,556 | -€48,692 | -54.0% |
| Equity | 10/15 | €83,809 | - | -€83,809 | |
| Reserves | 13 | €83,809 | - | -€83,809 | |
| Distributable reserves | 133 | €83,809 | - | -€83,809 | |
| Amounts payable | 17/49 | €6,439 | €41,556 | +€35,117 | +545.4% |
| Amounts payable within one year | 42/48 | €6,439 | €41,556 | +€35,117 | +545.4% |
| Trade debts | 44 | €1,439 | €4,048 | +€2,609 | +181.3% |
| Suppliers | 440/4 | €1,439 | €4,048 | +€2,609 | +181.3% |
| Advances received on contracts in progress | 46 | - | €30,779 | +€30,779 | |
| Taxes, remuneration and social security | 45 | €5,000 | €5,000 | = | 0.0% |
| Taxes | 450/3 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,729 | +€1,729 | |
| Turnover | 70 | €119,747 | €20,942 | -€98,805 | -82.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,031 | €55,307 | -€44,724 | -44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,460 | €3,860 | +€1,400 | +56.9% |
| Gross operating margin | 9900 | €19,716 | -€34,365 | -€54,081 | |
| Operating profit (loss) | 9901 | €17,256 | -€38,225 | -€55,481 | |
| Financial income | 75/76B | €919 | €13,063 | +€12,144 | +1321.4% |
| Recurring financial income | 75 | €919 | €13,063 | +€12,144 | +1321.4% |
| Financial charges | 65/66B | €330 | €252 | -€78 | -23.6% |
| Recurring financial charges | 65 | €330 | €252 | -€78 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €17,845 | -€25,414 | -€43,259 | |
| Income taxes | 67/77 | €5,000 | - | -€5,000 | |
| Profit (loss) for the period | 9904 | €12,845 | -€25,414 | -€38,259 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,845 | -€25,414 | -€38,259 |
Source: filed annual accounts (NBB), financial years ended 30 December 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.