Dr. W. Jacobs: 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.
Dr. W. Jacobs
Largest movements
- Cash -€75,059
down €75,059 (-89.2%), from €84,104 to €9,045
mainly Current investments (-€75,000) and Contributions, distributions and other (-€10,000)
- Current investments +€75,000
up €75,000 (+50.0%), from €150,000 to €225,000
- Deferred charges and accrued income +€3,075
up €3,075 (+32.4%), from €9,502 to €12,577
- Reserves -€10,000
down €10,000 (-3.7%), from €272,000 to €262,000
- Profit (loss) carried forward +€5,541
up €5,541 (+16.7%), from -€33,132 to -€27,591
- Other debts +€5,000
up €5,000 (+100.0%), from €5,000 to €10,000
- Trade debts +€3,604
up €3,604 (+134.2%), from €2,686 to €6,291
- Gross operating margin +€6,690
up €6,690, from -€3,295 to €3,394
- Financial income +€71
up €71 (+1.9%), from €3,756 to €3,827
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 | €248,286 | €251,543 | +€3,257 | +1.3% |
| Current assets | 29/58 | €248,286 | €251,543 | +€3,257 | +1.3% |
| Amounts receivable within one year | 40/41 | €4,681 | €4,922 | +€240 | +5.1% |
| Other amounts receivable | 41 | €4,681 | €4,922 | +€240 | +5.1% |
| Current investments | 50/53 | €150,000 | €225,000 | +€75,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €84,104 | €9,045 | -€75,059 | -89.2% |
| Deferred charges and accrued income | 490/1 | €9,502 | €12,577 | +€3,075 | +32.4% |
| Total equity and liabilities | 10/49 | €248,286 | €251,543 | +€3,257 | +1.3% |
| Equity | 10/15 | €239,058 | €234,599 | -€4,459 | -1.9% |
| Contributions | 10/11 | €190 | €190 | = | 0.0% |
| Reserves | 13 | €272,000 | €262,000 | -€10,000 | -3.7% |
| Distributable reserves | 133 | €272,000 | €262,000 | -€10,000 | -3.7% |
| Profit (loss) carried forward | 14 | -€33,132 | -€27,591 | +€5,541 | +16.7% |
| Amounts payable | 17/49 | €9,228 | €16,944 | +€7,715 | +83.6% |
| Amounts payable within one year | 42/48 | €9,228 | €16,944 | +€7,715 | +83.6% |
| Trade debts | 44 | €2,686 | €6,291 | +€3,604 | +134.2% |
| Suppliers | 440/4 | €2,686 | €6,291 | +€3,604 | +134.2% |
| Taxes, remuneration and social security | 45 | €1,542 | €653 | -€889 | -57.7% |
| Taxes | 450/3 | €1,542 | €653 | -€889 | -57.7% |
| Other amounts payable | 47/48 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Other operating charges | 640/8 | €381 | €364 | -€17 | -4.6% |
| Gross operating margin | 9900 | -€3,295 | €3,394 | +€6,690 | |
| Operating profit (loss) | 9901 | -€3,676 | €3,031 | +€6,707 | |
| Financial income | 75/76B | €3,756 | €3,827 | +€71 | +1.9% |
| Recurring financial income | 75 | €3,756 | €3,827 | +€71 | +1.9% |
| Financial charges | 65/66B | €1,031 | €1,040 | +€9 | +0.9% |
| Recurring financial charges | 65 | €1,031 | €1,040 | +€9 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€951 | €5,818 | +€6,769 | |
| Income taxes | 67/77 | €277 | €277 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€1,228 | €5,541 | +€6,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,228 | €5,541 | +€6,769 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.