DIETER 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.
DIETER JACOBS
Largest movements
- Receivables within one year +€78,562
up €78,562 (+21.9%), from €358,966 to €437,528
of which Trade receivables: +€78,562
- Other debts +€40,533
up €40,533 (+14.4%), from €280,536 to €321,068
- Reserves +€37,419
up €37,419 (+9.3%), from €404,478 to €441,897
of which Distributable reserves: +€37,419
- Gross operating margin -€8,023
down €8,023 (-11.9%), from €67,547 to €59,524
- Financial charges +€1,194
up €1,194 (+24.7%), from €4,834 to €6,027
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €704,678 | €782,333 | +€77,655 | +11.0% |
| Fixed assets | 21/28 | €345,233 | €344,800 | -€433 | -0.1% |
| Tangible fixed assets | 22/27 | €433 | - | -€433 | |
| Furniture and vehicles | 24 | €433 | - | -€433 | |
| Financial fixed assets | 28 | €344,800 | €344,800 | = | 0.0% |
| Current assets | 29/58 | €359,445 | €437,533 | +€78,088 | +21.7% |
| Amounts receivable within one year | 40/41 | €358,966 | €437,528 | +€78,562 | +21.9% |
| Trade receivables | 40 | €318,153 | €396,715 | +€78,562 | +24.7% |
| Other amounts receivable | 41 | €40,812 | €40,812 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €479 | €5 | -€474 | -98.9% |
| Total equity and liabilities | 10/49 | €704,678 | €782,333 | +€77,655 | +11.0% |
| Equity | 10/15 | €416,878 | €454,297 | +€37,419 | +9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €404,478 | €441,897 | +€37,419 | +9.3% |
| 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 | €402,618 | €440,037 | +€37,419 | +9.3% |
| Amounts payable | 17/49 | €287,799 | €328,036 | +€40,236 | +14.0% |
| Amounts payable within one year | 42/48 | €287,799 | €328,036 | +€40,236 | +14.0% |
| Trade debts | 44 | €7,264 | €6,967 | -€296 | -4.1% |
| Suppliers | 440/4 | €7,264 | €6,967 | -€296 | -4.1% |
| Other amounts payable | 47/48 | €280,536 | €321,068 | +€40,533 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €433 | -€0 | 0.0% |
| Other operating charges | 640/8 | €934 | €645 | -€289 | -31.0% |
| Gross operating margin | 9900 | €67,547 | €59,524 | -€8,023 | -11.9% |
| Operating profit (loss) | 9901 | €66,180 | €58,446 | -€7,733 | -11.7% |
| Financial charges | 65/66B | €4,834 | €6,027 | +€1,194 | +24.7% |
| Recurring financial charges | 65 | €4,834 | €6,027 | +€1,194 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €61,346 | €52,419 | -€8,927 | -14.6% |
| Profit (loss) for the period | 9904 | €61,346 | €52,419 | -€8,927 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,346 | €52,419 | -€8,927 | -14.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.