DRUKKERIJ 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.
DRUKKERIJ JACOBS
Largest movements
- Cash -€25,504
down €25,504 (-12.7%), from €201,206 to €175,702
mainly Other debts (-€34,613) and Tax, wage and social debts (-€6,460)
- Receivables within one year -€11,033
down €11,033 (-77.0%), from €14,324 to €3,291
of which Trade receivables: -€13,022
- Other debts -€34,613
down €34,613 (-43.0%), from €80,527 to €45,914
- Tax, wage and social debts -€6,460
down €6,460 (-98.1%), from €6,588 to €128
- Reserves +€5,717
up €5,717 (+7.4%), from €77,644 to €83,361
- Gross operating margin -€14,575
down €14,575 (-61.5%), from €23,688 to €9,112
- Taxes -€3,489
down €3,489 (-56.3%), from €6,198 to €2,709
- Financial charges -€3,078
down €3,078 (-93.3%), from €3,298 to €220
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 | €216,757 | €180,194 | -€36,563 | -16.9% |
| Current assets | 29/58 | €216,757 | €180,194 | -€36,563 | -16.9% |
| Amounts receivable within one year | 40/41 | €14,324 | €3,291 | -€11,033 | -77.0% |
| Trade receivables | 40 | €13,022 | €0 | -€13,022 | -100.0% |
| Other amounts receivable | 41 | €1,302 | €3,291 | +€1,989 | +152.8% |
| Cash at bank and in hand | 54/58 | €201,206 | €175,702 | -€25,504 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,228 | €1,201 | -€26 | -2.1% |
| Total equity and liabilities | 10/49 | €216,757 | €180,194 | -€36,563 | -16.9% |
| Equity | 10/15 | €114,828 | €120,545 | +€5,717 | +5.0% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €77,644 | €83,361 | +€5,717 | +7.4% |
| Distributable reserves | 133 | €77,644 | €83,361 | +€5,717 | +7.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,929 | €59,648 | -€42,281 | -41.5% |
| Amounts payable within one year | 42/48 | €92,329 | €50,048 | -€42,281 | -45.8% |
| Trade debts | 44 | €5,214 | €4,007 | -€1,207 | -23.2% |
| Suppliers | 440/4 | €5,214 | €4,007 | -€1,207 | -23.2% |
| Taxes, remuneration and social security | 45 | €6,588 | €128 | -€6,460 | -98.1% |
| Taxes | 450/3 | €6,588 | €128 | -€6,460 | -98.1% |
| Other amounts payable | 47/48 | €80,527 | €45,914 | -€34,613 | -43.0% |
| Accrued charges and deferred income | 492/3 | €9,600 | €9,600 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €23,688 | €9,112 | -€14,575 | -61.5% |
| Operating profit (loss) | 9901 | €23,236 | €8,647 | -€14,589 | -62.8% |
| Financial charges | 65/66B | €3,298 | €220 | -€3,078 | -93.3% |
| Recurring financial charges | 65 | €3,298 | €220 | -€3,078 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €19,938 | €8,427 | -€11,511 | -57.7% |
| Income taxes | 67/77 | €6,198 | €2,709 | -€3,489 | -56.3% |
| Profit (loss) for the period | 9904 | €13,740 | €5,717 | -€8,022 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,740 | €5,717 | -€8,022 | -58.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.