DE BECKER - 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.
DE BECKER - JACOBS
Largest movements
- Deferred charges and accrued income +€10,501
up €10,501 (+907.3%), from €1,157 to €11,658
- Cash +€8,246
up €8,246 (+15.6%), from €52,797 to €61,043
mainly Net result for the year (+€19,796) and Receivables within one year (+€6,365)
- Tangible fixed assets +€6,982
up €6,982 (+360.1%), from €1,939 to €8,920
of which Plant, machinery and equipment: +€6,032
- Receivables within one year -€6,365
down €6,365 (-40.4%), from €15,744 to €9,378
of which Trade receivables: -€10,429
- Reserves +€18,130
up €18,130 (+35.3%), from €51,315 to €69,445
- Trade debts +€1,233
up €1,233 (+687.1%), from €179 to €1,412
- Gross operating margin +€33,519
up €33,519, from -€10,901 to €22,618
- Financial charges +€1,262
up €1,262 (+2328.6%), from €54 to €1,317
- Financial income +€414
up €414 (+56.8%), from €729 to €1,143
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 | €71,760 | €91,124 | +€19,363 | +27.0% |
| Fixed assets | 21/28 | €2,063 | €9,044 | +€6,982 | +338.5% |
| Tangible fixed assets | 22/27 | €1,939 | €8,920 | +€6,982 | +360.1% |
| Plant, machinery and equipment | 23 | €1,410 | €7,442 | +€6,032 | +427.9% |
| Furniture and vehicles | 24 | €529 | €1,478 | +€949 | +179.5% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €69,698 | €82,080 | +€12,382 | +17.8% |
| Amounts receivable within one year | 40/41 | €15,744 | €9,378 | -€6,365 | -40.4% |
| Trade receivables | 40 | €12,075 | €1,646 | -€10,429 | -86.4% |
| Other amounts receivable | 41 | €3,668 | €7,732 | +€4,064 | +110.8% |
| Cash at bank and in hand | 54/58 | €52,797 | €61,043 | +€8,246 | +15.6% |
| Deferred charges and accrued income | 490/1 | €1,157 | €11,658 | +€10,501 | +907.3% |
| Total equity and liabilities | 10/49 | €71,760 | €91,124 | +€19,363 | +27.0% |
| Equity | 10/15 | €69,915 | €88,045 | +€18,130 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,315 | €69,445 | +€18,130 | +35.3% |
| Distributable reserves | 133 | €51,315 | €69,445 | +€18,130 | +35.3% |
| Amounts payable | 17/49 | €1,845 | €3,078 | +€1,233 | +66.8% |
| Amounts payable within one year | 42/48 | €1,845 | €3,078 | +€1,233 | +66.8% |
| Trade debts | 44 | €179 | €1,412 | +€1,233 | +687.1% |
| Suppliers | 440/4 | €179 | €1,412 | +€1,233 | +687.1% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,366 | €1,452 | +€86 | +6.3% |
| Other operating charges | 640/8 | €980 | €918 | -€62 | -6.3% |
| Gross operating margin | 9900 | -€10,901 | €22,618 | +€33,519 | |
| Operating profit (loss) | 9901 | -€13,247 | €20,248 | +€33,495 | |
| Financial income | 75/76B | €729 | €1,143 | +€414 | +56.8% |
| Recurring financial income | 75 | €729 | €1,143 | +€414 | +56.8% |
| Financial charges | 65/66B | €54 | €1,317 | +€1,262 | +2328.6% |
| Recurring financial charges | 65 | €54 | €1,317 | +€1,262 | +2328.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,573 | €20,074 | +€32,647 | |
| Income taxes | 67/77 | €321 | €278 | -€43 | -13.4% |
| Profit (loss) for the period | 9904 | -€12,893 | €19,796 | +€32,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,893 | €19,796 | +€32,690 |
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.