DOKTER JACOBS G: 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.
DOKTER JACOBS G
Largest movements
- Current investments +€90,000
up €90,000 (+16.3%), from €552,359 to €642,359
- Cash +€46,711
up €46,711 (+35.1%), from €132,957 to €179,668
mainly Net result for the year (+€96,934) and Tax, wage and social debts (+€21,059)
- Tangible fixed assets -€14,305
down €14,305 (-20.5%), from €69,857 to €55,553
of which Furniture and vehicles: -€15,528
- Reserves +€96,934
up €96,934 (+16.4%), from €591,845 to €688,779
- Tax, wage and social debts +€21,059
up €21,059 (+392%), from €5,376 to €26,435
of which Taxes: +€17,884
- Gross operating margin +€68,004
up €68,004 (+78.1%), from €87,123 to €155,127
- Taxes +€22,501
up €22,501 (+130%), from €17,292 to €39,793
- Depreciation -€15,692
down €15,692 (-47.8%), from €32,838 to €17,146
- Financial income -€8,384
down €8,384 (-87.4%), from €9,597 to €1,213
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 | €762,259 | €879,501 | +€117,242 | +15.4% |
| Fixed assets | 21/28 | €69,857 | €55,553 | -€14,305 | -20.5% |
| Tangible fixed assets | 22/27 | €69,857 | €55,553 | -€14,305 | -20.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,212 | €4,435 | +€1,223 | +38.1% |
| Furniture and vehicles | 24 | €66,646 | €51,118 | -€15,528 | -23.3% |
| Current assets | 29/58 | €692,402 | €823,948 | +€131,546 | +19.0% |
| Amounts receivable within one year | 40/41 | €5,339 | €1,921 | -€3,417 | -64.0% |
| Trade receivables | 40 | €520 | €1,921 | +€1,401 | +269% |
| Other amounts receivable | 41 | €4,819 | €0 | -€4,819 | -100% |
| Current investments | 50/53 | €552,359 | €642,359 | +€90,000 | +16.3% |
| Cash at bank and in hand | 54/58 | €132,957 | €179,668 | +€46,711 | +35.1% |
| Deferred charges and accrued income | 490/1 | €1,747 | €0 | -€1,747 | -100% |
| Total equity and liabilities | 10/49 | €762,259 | €879,501 | +€117,242 | +15.4% |
| Equity | 10/15 | €727,845 | €824,779 | +€96,934 | +13.3% |
| Contributions | 10/11 | €136,000 | €136,000 | = | 0.0% |
| Reserves | 13 | €591,845 | €688,779 | +€96,934 | +16.4% |
| Distributable reserves | 133 | €591,845 | €688,779 | +€96,934 | +16.4% |
| Amounts payable | 17/49 | €34,414 | €54,722 | +€20,308 | +59.0% |
| Amounts payable within one year | 42/48 | €34,414 | €54,722 | +€20,308 | +59.0% |
| Taxes, remuneration and social security | 45 | €5,376 | €26,435 | +€21,059 | +392% |
| Taxes | 450/3 | €2,670 | €20,554 | +€17,884 | +670% |
| Remuneration and social security | 454/9 | €2,706 | €5,881 | +€3,175 | +117% |
| Other amounts payable | 47/48 | €29,037 | €28,286 | -€751 | -2.6% |
| Remuneration, social security and pensions | 62 | €227 | €0 | -€227 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,838 | €17,146 | -€15,692 | -47.8% |
| Other operating charges | 640/8 | €2,021 | €2,355 | +€334 | +16.6% |
| Gross operating margin | 9900 | €87,123 | €155,127 | +€68,004 | +78.1% |
| Operating profit (loss) | 9901 | €52,037 | €135,625 | +€83,588 | +161% |
| Financial income | 75/76B | €9,597 | €1,213 | -€8,384 | -87.4% |
| Recurring financial income | 75 | €9,597 | €1,213 | -€8,384 | -87.4% |
| Financial charges | 65/66B | -€394 | €111 | +€505 | |
| Recurring financial charges | 65 | -€394 | €111 | +€505 | |
| Profit (loss) for the period before taxes | 9903 | €62,028 | €136,727 | +€74,699 | +120% |
| Income taxes | 67/77 | €17,292 | €39,793 | +€22,501 | +130% |
| Profit (loss) for the period | 9904 | €44,736 | €96,934 | +€52,197 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €44,736 | €96,934 | +€52,197 | +117% |
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 28 October 2026 via checked.be.