BV JACOBS GUY: 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.
BV JACOBS GUY
Largest movements
- Cash +€95,135
up €95,135 (+1844.9%), from €5,157 to €100,292
mainly Current investments (+€65,632) and Net result for the year (+€26,538)
- Current investments -€65,632
down €65,632 (-32.6%), from €201,017 to €135,385
- Reserves +€26,538
up €26,538 (+14.4%), from €184,822 to €211,361
- Financial income +€5,306
up €5,306 (+251.5%), from €2,109 to €7,415
- Gross operating margin +€4,203
up €4,203 (+13.7%), from €30,667 to €34,870
- Taxes +€3,402
up €3,402 (+32.7%), from €10,391 to €13,793
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 | €210,117 | €238,012 | +€27,894 | +13.3% |
| Fixed assets | 21/28 | €2,829 | €1,637 | -€1,193 | -42.2% |
| Tangible fixed assets | 22/27 | €2,829 | €1,637 | -€1,193 | -42.2% |
| Land and buildings | 22 | €197 | €0 | -€197 | -100.0% |
| Plant, machinery and equipment | 23 | €2,222 | €1,558 | -€665 | -29.9% |
| Furniture and vehicles | 24 | €410 | €79 | -€331 | -80.8% |
| Current assets | 29/58 | €207,288 | €236,375 | +€29,087 | +14.0% |
| Amounts receivable within one year | 40/41 | - | €431 | +€431 | |
| Other amounts receivable | 41 | - | €431 | +€431 | |
| Current investments | 50/53 | €201,017 | €135,385 | -€65,632 | -32.6% |
| Cash at bank and in hand | 54/58 | €5,157 | €100,292 | +€95,135 | +1844.9% |
| Deferred charges and accrued income | 490/1 | €1,115 | €267 | -€848 | -76.1% |
| Total equity and liabilities | 10/49 | €210,117 | €238,012 | +€27,894 | +13.3% |
| Equity | 10/15 | €203,414 | €229,953 | +€26,538 | +13.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €184,822 | €211,361 | +€26,538 | +14.4% |
| Distributable reserves | 133 | €184,822 | €211,361 | +€26,538 | +14.4% |
| Amounts payable | 17/49 | €6,703 | €8,059 | +€1,356 | +20.2% |
| Amounts payable within one year | 42/48 | €6,703 | €8,059 | +€1,356 | +20.2% |
| Trade debts | 44 | €596 | €774 | +€178 | +30.0% |
| Suppliers | 440/4 | €596 | €774 | +€178 | +30.0% |
| Taxes, remuneration and social security | 45 | €2,259 | €2,259 | = | 0.0% |
| Taxes | 450/3 | €2,259 | €2,259 | = | 0.0% |
| Other amounts payable | 47/48 | €3,849 | €5,026 | +€1,178 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €862 | €1,193 | +€331 | +38.4% |
| Other operating charges | 640/8 | €693 | €714 | +€21 | +3.1% |
| Gross operating margin | 9900 | €30,667 | €34,870 | +€4,203 | +13.7% |
| Operating profit (loss) | 9901 | €29,113 | €32,963 | +€3,850 | +13.2% |
| Financial income | 75/76B | €2,109 | €7,415 | +€5,306 | +251.5% |
| Recurring financial income | 75 | €2,109 | €7,415 | +€5,306 | +251.5% |
| Financial charges | 65/66B | -€82 | €47 | +€129 | |
| Recurring financial charges | 65 | -€82 | €47 | +€129 | |
| Profit (loss) for the period before taxes | 9903 | €31,304 | €40,332 | +€9,028 | +28.8% |
| Income taxes | 67/77 | €10,391 | €13,793 | +€3,402 | +32.7% |
| Profit (loss) for the period | 9904 | €20,913 | €26,538 | +€5,626 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,913 | €26,538 | +€5,626 | +26.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.