BEGRAFENISSEN 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.
BEGRAFENISSEN JACOBS
Largest movements
- Cash +€158,045
up €158,045 (+71.2%), from €221,822 to €379,867
mainly Net result for the year (+€112,436) and Stocks and contracts (+€21,730)
- Stocks and contracts -€21,730
no longer reported in 2025 (was €21,730)
- Receivables within one year -€17,719
down €17,719 (-64.8%), from €27,338 to €9,619
of which Trade receivables: -€18,074
- Tangible fixed assets -€6,920
no longer reported in 2025 (was €6,920)
of which Other tangible fixed assets: -€4,061
- Reserves +€112,436
up €112,436 (+62.0%), from €181,437 to €293,873
of which Distributable reserves: +€112,436
- Gross operating margin +€155,603
up €155,603 (+866%), from €17,958 to €173,561
- Taxes +€48,506
up €48,506 (+1,137%), from €4,266 to €52,771
- Depreciation -€2,627
no longer reported in 2025 (was €2,627)
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 | €278,665 | €390,154 | +€111,489 | +40.0% |
| Fixed assets | 21/28 | €6,920 | - | -€6,920 | |
| Tangible fixed assets | 22/27 | €6,920 | - | -€6,920 | |
| Plant, machinery and equipment | 23 | €2,858 | - | -€2,858 | |
| Other tangible fixed assets | 26 | €4,061 | - | -€4,061 | |
| Current assets | 29/58 | €271,746 | €390,154 | +€118,408 | +43.6% |
| Stocks and contracts in progress | 3 | €21,730 | - | -€21,730 | |
| Stocks | 30/36 | €21,730 | - | -€21,730 | |
| Amounts receivable within one year | 40/41 | €27,338 | €9,619 | -€17,719 | -64.8% |
| Trade receivables | 40 | €18,159 | €85 | -€18,074 | -99.5% |
| Other amounts receivable | 41 | €9,179 | €9,535 | +€355 | +3.9% |
| Cash at bank and in hand | 54/58 | €221,822 | €379,867 | +€158,045 | +71.2% |
| Deferred charges and accrued income | 490/1 | €856 | €668 | -€188 | -21.9% |
| Total equity and liabilities | 10/49 | €278,665 | €390,154 | +€111,489 | +40.0% |
| Equity | 10/15 | €264,742 | €377,179 | +€112,436 | +42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,437 | €293,873 | +€112,436 | +62.0% |
| 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 | €179,577 | €292,013 | +€112,436 | +62.6% |
| Profit (loss) carried forward | 14 | €64,705 | €64,705 | = | 0.0% |
| Amounts payable | 17/49 | €13,923 | €12,975 | -€948 | -6.8% |
| Amounts payable within one year | 42/48 | €13,923 | €12,975 | -€948 | -6.8% |
| Trade debts | 44 | €703 | €1,837 | +€1,134 | +161% |
| Suppliers | 440/4 | €703 | €1,837 | +€1,134 | +161% |
| Taxes, remuneration and social security | 45 | €2,685 | €2,941 | +€256 | +9.5% |
| Taxes | 450/3 | €2,685 | €2,941 | +€256 | +9.5% |
| Other amounts payable | 47/48 | €10,535 | €8,197 | -€2,337 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,627 | - | -€2,627 | |
| Other operating charges | 640/8 | €994 | €868 | -€126 | -12.7% |
| Non-recurring operating charges | 66A | - | €6,920 | +€6,920 | |
| Gross operating margin | 9900 | €17,958 | €173,561 | +€155,603 | +866% |
| Operating profit (loss) | 9901 | €14,337 | €165,773 | +€151,436 | +1,056% |
| Financial income | 75/76B | €584 | €32 | -€552 | -94.6% |
| Recurring financial income | 75 | €584 | €32 | -€552 | -94.6% |
| Financial charges | 65/66B | €148 | €597 | +€449 | +304% |
| Recurring financial charges | 65 | €148 | €597 | +€449 | +304% |
| Profit (loss) for the period before taxes | 9903 | €14,773 | €165,208 | +€150,435 | +1,018% |
| Income taxes | 67/77 | €4,266 | €52,771 | +€48,506 | +1,137% |
| Profit (loss) for the period | 9904 | €10,507 | €112,436 | +€101,929 | +970% |
| Profit (loss) for the period to be appropriated | 9905 | €10,507 | €112,436 | +€101,929 | +970% |
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 22 October 2026 via checked.be.