AUTOHANDEL 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.
AUTOHANDEL JACOBS
Largest movements
- Receivables within one year +€186,723
up €186,723 (+494.5%), from €37,757 to €224,480
of which Trade receivables: +€175,623
- Cash +€124,604
up €124,604 (+119.2%), from €104,539 to €229,143
mainly Net result for the year (+€177,954) and Trade debts (+€126,566)
- Stocks and contracts +€30,772
up €30,772 (+4.1%), from €747,942 to €778,714
- Reserves +€177,954
up €177,954 (+29.1%), from €610,923 to €788,877
of which Distributable reserves: +€177,954
- Trade debts +€126,566
up €126,566 (+209.9%), from €60,292 to €186,858
- Advances received +€20,896
up €20,896 (+2089.6%), from €1,000 to €21,896
- Gross operating margin +€161,199
up €161,199 (+120.7%), from €133,558 to €294,757
- Taxes +€44,022
up €44,022 (+108.1%), from €40,736 to €84,758
- Other operating charges +€10,891
up €10,891 (+150.2%), from €7,251 to €18,142
- Write-downs +€8,663
up €8,663, from -€4,793 to €3,870
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.
Cash bridge derived
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 | €909,985 | €1,244,080 | +€334,095 | +36.7% |
| Fixed assets | 21/28 | €8,344 | €9,209 | +€865 | +10.4% |
| Tangible fixed assets | 22/27 | €7,920 | €7,478 | -€442 | -5.6% |
| Plant, machinery and equipment | 23 | €1,226 | €754 | -€472 | -38.5% |
| Furniture and vehicles | 24 | €4,552 | €4,166 | -€386 | -8.5% |
| Other tangible fixed assets | 26 | €2,142 | €2,558 | +€416 | +19.4% |
| Financial fixed assets | 28 | €424 | €1,731 | +€1,307 | +308.3% |
| Current assets | 29/58 | €901,641 | €1,234,871 | +€333,230 | +37.0% |
| Stocks and contracts in progress | 3 | €747,942 | €778,714 | +€30,772 | +4.1% |
| Stocks | 30/36 | €747,942 | €778,714 | +€30,772 | +4.1% |
| Amounts receivable within one year | 40/41 | €37,757 | €224,480 | +€186,723 | +494.5% |
| Trade receivables | 40 | €24,450 | €200,073 | +€175,623 | +718.3% |
| Other amounts receivable | 41 | €13,307 | €24,407 | +€11,100 | +83.4% |
| Cash at bank and in hand | 54/58 | €104,539 | €229,143 | +€124,604 | +119.2% |
| Deferred charges and accrued income | 490/1 | €11,403 | €2,534 | -€8,869 | -77.8% |
| Total equity and liabilities | 10/49 | €909,985 | €1,244,080 | +€334,095 | +36.7% |
| Equity | 10/15 | €702,615 | €880,569 | +€177,954 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €610,923 | €788,877 | +€177,954 | +29.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €609,063 | €787,017 | +€177,954 | +29.2% |
| Profit (loss) carried forward | 14 | €73,092 | €73,092 | = | 0.0% |
| Amounts payable | 17/49 | €207,370 | €363,511 | +€156,141 | +75.3% |
| Amounts payable within one year | 42/48 | €205,086 | €361,191 | +€156,105 | +76.1% |
| Financial debts | 43 | €3,333 | €8,073 | +€4,740 | +142.2% |
| Other loans | 439 | €3,333 | €8,073 | +€4,740 | +142.2% |
| Trade debts | 44 | €60,292 | €186,858 | +€126,566 | +209.9% |
| Suppliers | 440/4 | €60,292 | €186,858 | +€126,566 | +209.9% |
| Advances received on contracts in progress | 46 | €1,000 | €21,896 | +€20,896 | +2089.6% |
| Taxes, remuneration and social security | 45 | €9,705 | €14,554 | +€4,849 | +50.0% |
| Taxes | 450/3 | €9,705 | €14,554 | +€4,849 | +50.0% |
| Other amounts payable | 47/48 | €130,756 | €129,810 | -€946 | -0.7% |
| Accrued charges and deferred income | 492/3 | €2,284 | €2,320 | +€36 | +1.6% |
| Non-recurring operating income | 76A | - | €9,736 | +€9,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €2,437 | +€1,410 | +137.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,793 | €3,870 | +€8,663 | |
| Other operating charges | 640/8 | €7,251 | €18,142 | +€10,891 | +150.2% |
| Non-recurring operating charges | 66A | €310 | €278 | -€32 | -10.3% |
| Gross operating margin | 9900 | €133,558 | €294,757 | +€161,199 | +120.7% |
| Operating profit (loss) | 9901 | €129,763 | €270,030 | +€140,267 | +108.1% |
| Financial income | 75/76B | €474 | €512 | +€38 | +8.0% |
| Recurring financial income | 75 | €474 | €512 | +€38 | +8.0% |
| Financial charges | 65/66B | €10,468 | €7,830 | -€2,638 | -25.2% |
| Recurring financial charges | 65 | €10,468 | €7,830 | -€2,638 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €119,769 | €262,712 | +€142,943 | +119.3% |
| Income taxes | 67/77 | €40,736 | €84,758 | +€44,022 | +108.1% |
| Profit (loss) for the period | 9904 | €79,033 | €177,954 | +€98,921 | +125.2% |
| Profit (loss) for the period to be appropriated | 9905 | €79,033 | €177,954 | +€98,921 | +125.2% |
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 12 October 2026 via checked.be.