Bakkerij 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.
Bakkerij Jacobs
Largest movements
- Receivables within one year +€45,643
up €45,643 (+65.6%), from €69,589 to €115,232
of which Other amounts receivable: +€44,756
- Cash +€30,751
up €30,751 (+90.6%), from €33,933 to €64,683
mainly Net result for the year (+€49,442) and Depreciation (+€42,014)
- Reserves +€49,442
up €49,442 (+44.2%), from €111,982 to €161,424
- Debts after one year +€20,858
up €20,858 (+156%), from €13,382 to €34,240
- Current portion of long-term debt +€5,887
up €5,887 (+33.9%), from €17,366 to €23,253
- Trade debts +€3,498
up €3,498 (+8.9%), from €39,463 to €42,961
- Gross operating margin +€20,943
up €20,943 (+23.4%), from €89,627 to €110,569
- Taxes +€6,614
up €6,614 (+53.5%), from €12,372 to €18,986
- Financial income +€4,657
up €4,657 (+36,214%), from €13 to €4,670
- Depreciation +€3,905
up €3,905 (+10.2%), from €38,109 to €42,014
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,328 | €265,698 | +€79,370 | +42.6% |
| Fixed assets | 21/28 | €75,263 | €76,989 | +€1,726 | +2.3% |
| Tangible fixed assets | 22/27 | €75,263 | €76,989 | +€1,726 | +2.3% |
| Plant, machinery and equipment | 23 | €47,589 | €22,117 | -€25,472 | -53.5% |
| Furniture and vehicles | 24 | €27,674 | €52,242 | +€24,568 | +88.8% |
| Other tangible fixed assets | 26 | - | €2,630 | +€2,630 | |
| Current assets | 29/58 | €111,065 | €188,709 | +€77,644 | +69.9% |
| Stocks and contracts in progress | 3 | €3,500 | €5,500 | +€2,000 | +57.1% |
| Stocks | 30/36 | €3,500 | €5,500 | +€2,000 | +57.1% |
| Amounts receivable within one year | 40/41 | €69,589 | €115,232 | +€45,643 | +65.6% |
| Trade receivables | 40 | €1,535 | €2,422 | +€887 | +57.8% |
| Other amounts receivable | 41 | €68,054 | €112,809 | +€44,756 | +65.8% |
| Cash at bank and in hand | 54/58 | €33,933 | €64,683 | +€30,751 | +90.6% |
| Deferred charges and accrued income | 490/1 | €4,043 | €3,294 | -€749 | -18.5% |
| Total equity and liabilities | 10/49 | €186,328 | €265,698 | +€79,370 | +42.6% |
| Equity | 10/15 | €114,982 | €164,424 | +€49,442 | +43.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €111,982 | €161,424 | +€49,442 | +44.2% |
| Distributable reserves | 133 | €111,982 | €161,424 | +€49,442 | +44.2% |
| Amounts payable | 17/49 | €71,346 | €101,274 | +€29,928 | +41.9% |
| Amounts payable after more than one year | 17 | €13,382 | €34,240 | +€20,858 | +156% |
| Financial debts | 170/4 | €13,382 | €34,240 | +€20,858 | +156% |
| Amounts payable within one year | 42/48 | €57,964 | €67,034 | +€9,070 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €17,366 | €23,253 | +€5,887 | +33.9% |
| Trade debts | 44 | €39,463 | €42,961 | +€3,498 | +8.9% |
| Suppliers | 440/4 | €39,463 | €42,961 | +€3,498 | +8.9% |
| Taxes, remuneration and social security | 45 | €1,135 | €820 | -€315 | -27.7% |
| Taxes | 450/3 | €1,126 | €820 | -€306 | -27.2% |
| Remuneration and social security | 454/9 | €9 | €0 | -€9 | -100% |
| Non-recurring operating income | 76A | - | €12,457 | +€12,457 | |
| Remuneration, social security and pensions | 62 | €399 | €234 | -€166 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,109 | €42,014 | +€3,905 | +10.2% |
| Other operating charges | 640/8 | €665 | €657 | -€7 | -1.1% |
| Gross operating margin | 9900 | €89,627 | €110,569 | +€20,943 | +23.4% |
| Operating profit (loss) | 9901 | €50,453 | €67,664 | +€17,210 | +34.1% |
| Financial income | 75/76B | €13 | €4,670 | +€4,657 | +36,214% |
| Recurring financial income | 75 | €13 | €4,670 | +€4,657 | +36,214% |
| Financial charges | 65/66B | €3,981 | €3,906 | -€75 | -1.9% |
| Recurring financial charges | 65 | €3,981 | €3,906 | -€75 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €46,485 | €68,427 | +€21,942 | +47.2% |
| Income taxes | 67/77 | €12,372 | €18,986 | +€6,614 | +53.5% |
| Profit (loss) for the period | 9904 | €34,113 | €49,442 | +€15,328 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,113 | €49,442 | +€15,328 | +44.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.