DAP Jacobs Caroline: 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.
DAP Jacobs Caroline
Largest movements
- Cash +€36,410
up €36,410 (+32.2%), from €113,005 to €149,415
mainly Net result for the year (+€85,038) and Depreciation (+€23,449)
- Receivables within one year +€22,832
up €22,832 (+79.2%), from €28,845 to €51,677
of which Trade receivables: +€25,610
- Tangible fixed assets +€13,090
up €13,090 (+15.8%), from €82,683 to €95,773
of which Furniture and vehicles: +€20,219
- Receivables after one year -€12,000
down €12,000 (-19.4%), from €62,000 to €50,000
- Stocks and contracts +€7,503
up €7,503 (+306%), from €2,450 to €9,953
- Profit (loss) carried forward +€85,038
up €85,038 (+45.9%), from €185,299 to €270,338
- Trade debts -€21,349
down €21,349 (-83.7%), from €25,507 to €4,158
- Gross operating margin -€149,692
down €149,692 (-52.4%), from €285,836 to €136,144
- Taxes -€33,006
down €33,006 (-59.6%), from €55,390 to €22,385
- Write-downs -€15,030
down €15,030 (-69.7%), from €21,573 to €6,544
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 | €288,984 | €356,818 | +€67,834 | +23.5% |
| Fixed assets | 21/28 | €82,683 | €95,773 | +€13,090 | +15.8% |
| Tangible fixed assets | 22/27 | €82,683 | €95,773 | +€13,090 | +15.8% |
| Land and buildings | 22 | €74,887 | €70,386 | -€4,501 | -6.0% |
| Plant, machinery and equipment | 23 | €7,796 | €5,168 | -€2,628 | -33.7% |
| Furniture and vehicles | 24 | - | €20,219 | +€20,219 | |
| Current assets | 29/58 | €206,301 | €261,045 | +€54,744 | +26.5% |
| Amounts receivable after more than one year | 29 | €62,000 | €50,000 | -€12,000 | -19.4% |
| Other amounts receivable | 291 | €62,000 | €50,000 | -€12,000 | -19.4% |
| Stocks and contracts in progress | 3 | €2,450 | €9,953 | +€7,503 | +306% |
| Stocks | 30/36 | €2,450 | €9,953 | +€7,503 | +306% |
| Amounts receivable within one year | 40/41 | €28,845 | €51,677 | +€22,832 | +79.2% |
| Trade receivables | 40 | €26,067 | €51,677 | +€25,610 | +98.2% |
| Other amounts receivable | 41 | €2,778 | - | -€2,778 | |
| Cash at bank and in hand | 54/58 | €113,005 | €149,415 | +€36,410 | +32.2% |
| Total equity and liabilities | 10/49 | €288,984 | €356,818 | +€67,834 | +23.5% |
| Equity | 10/15 | €187,799 | €272,838 | +€85,038 | +45.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,299 | €270,338 | +€85,038 | +45.9% |
| Amounts payable | 17/49 | €101,184 | €83,980 | -€17,204 | -17.0% |
| Amounts payable within one year | 42/48 | €101,184 | €83,980 | -€17,204 | -17.0% |
| Trade debts | 44 | €25,507 | €4,158 | -€21,349 | -83.7% |
| Suppliers | 440/4 | €25,507 | €4,158 | -€21,349 | -83.7% |
| Taxes, remuneration and social security | 45 | €75,040 | €78,384 | +€3,344 | +4.5% |
| Taxes | 450/3 | €67,616 | €66,012 | -€1,604 | -2.4% |
| Remuneration and social security | 454/9 | €7,423 | €12,372 | +€4,949 | +66.7% |
| Other amounts payable | 47/48 | €638 | €1,438 | +€800 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,229 | €23,449 | -€1,779 | -7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,573 | €6,544 | -€15,030 | -69.7% |
| Other operating charges | 640/8 | - | €531 | +€531 | |
| Gross operating margin | 9900 | €285,836 | €136,144 | -€149,692 | -52.4% |
| Operating profit (loss) | 9901 | €239,034 | €105,620 | -€133,414 | -55.8% |
| Financial income | 75/76B | €1,967 | €1,989 | +€22 | +1.1% |
| Recurring financial income | 75 | €1,967 | €1,989 | +€22 | +1.1% |
| Financial charges | 65/66B | €312 | €186 | -€125 | -40.2% |
| Recurring financial charges | 65 | €312 | €186 | -€125 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €240,690 | €107,423 | -€133,266 | -55.4% |
| Income taxes | 67/77 | €55,390 | €22,385 | -€33,006 | -59.6% |
| Profit (loss) for the period | 9904 | €185,299 | €85,038 | -€100,261 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €185,299 | €85,038 | -€100,261 | -54.1% |
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 14 October 2026 via checked.be.