DRUKKERIJ 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.
DRUKKERIJ JACOBS
Largest movements
- Receivables within one year -€32,661
down €32,661 (-19.3%), from €169,409 to €136,748
of which Trade receivables: -€33,760
- Tangible fixed assets +€14,584
up €14,584 (+88.1%), from €16,561 to €31,145
of which Furniture and vehicles: +€17,464
- Cash -€4,756
down €4,756 (-7.7%), from €61,410 to €56,654
mainly Debts after one year (-€46,587) and Net result for the year (-€44,517)
- Deferred charges and accrued income -€4,603
down €4,603 (-96.3%), from €4,781 to €179
- Debts after one year -€46,587
down €46,587 (-18.5%), from €252,209 to €205,622
of which Financial debts: -€24,587
- Profit (loss) carried forward -€44,517
down €44,517 (-8.3%), from -€534,045 to -€578,563
- Other debts +€36,960
up €36,960 (+6,122%), from €604 to €37,564
- Tax, wage and social debts +€15,679
up €15,679 (+97.1%), from €16,153 to €31,832
of which Taxes: +€21,497
- Current portion of long-term debt +€15,191
up €15,191 (+14.2%), from €106,968 to €122,158
- Gross operating margin -€213,100
down €213,100, from €192,373 to -€20,726
- Staff costs -€196,071
down €196,071 (-99.1%), from €197,795 to €1,725
- Financial charges -€30,352
down €30,352 (-84.0%), from €36,145 to €5,794
- Other operating charges -€17,334
down €17,334 (-83.0%), from €20,874 to €3,541
- Depreciation +€5,897
up €5,897 (+1,739%), from €339 to €6,237
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 | €252,161 | €224,725 | -€27,436 | -10.9% |
| Fixed assets | 21/28 | €16,561 | €31,145 | +€14,584 | +88.1% |
| Tangible fixed assets | 22/27 | €16,561 | €31,145 | +€14,584 | +88.1% |
| Plant, machinery and equipment | 23 | €14,061 | €11,181 | -€2,880 | -20.5% |
| Furniture and vehicles | 24 | €0 | €17,464 | +€17,464 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €235,600 | €193,580 | -€42,020 | -17.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €169,409 | €136,748 | -€32,661 | -19.3% |
| Trade receivables | 40 | €63,498 | €29,738 | -€33,760 | -53.2% |
| Other amounts receivable | 41 | €105,911 | €107,009 | +€1,099 | +1.0% |
| Cash at bank and in hand | 54/58 | €61,410 | €56,654 | -€4,756 | -7.7% |
| Deferred charges and accrued income | 490/1 | €4,781 | €179 | -€4,603 | -96.3% |
| Total equity and liabilities | 10/49 | €252,161 | €224,725 | -€27,436 | -10.9% |
| Equity | 10/15 | -€182,722 | -€227,239 | -€44,517 | -24.4% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €1,323 | €1,323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,323 | €1,323 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,323 | €1,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€534,045 | -€578,563 | -€44,517 | -8.3% |
| Amounts payable | 17/49 | €434,883 | €451,965 | +€17,082 | +3.9% |
| Amounts payable after more than one year | 17 | €252,209 | €205,622 | -€46,587 | -18.5% |
| Financial debts | 170/4 | €114,379 | €89,792 | -€24,587 | -21.5% |
| Other amounts payable | 178/9 | €137,830 | €115,830 | -€22,000 | -16.0% |
| Amounts payable within one year | 42/48 | €150,416 | €211,844 | +€61,428 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €106,968 | €122,158 | +€15,191 | +14.2% |
| Financial debts | 43 | €365 | €796 | +€431 | +118% |
| Credit institutions | 430/8 | €365 | €796 | +€431 | +118% |
| Trade debts | 44 | €26,327 | €19,494 | -€6,832 | -26.0% |
| Suppliers | 440/4 | €26,327 | €19,494 | -€6,832 | -26.0% |
| Taxes, remuneration and social security | 45 | €16,153 | €31,832 | +€15,679 | +97.1% |
| Taxes | 450/3 | €6,845 | €28,342 | +€21,497 | +314% |
| Remuneration and social security | 454/9 | €9,308 | €3,490 | -€5,818 | -62.5% |
| Other amounts payable | 47/48 | €604 | €37,564 | +€36,960 | +6,122% |
| Accrued charges and deferred income | 492/3 | €32,258 | €34,499 | +€2,241 | +6.9% |
| Non-recurring operating income | 76A | €11,897 | €0 | -€11,897 | -100% |
| Remuneration, social security and pensions | 62 | €197,795 | €1,725 | -€196,071 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €6,237 | +€5,897 | +1,739% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €20,874 | €3,541 | -€17,334 | -83.0% |
| Non-recurring operating charges | 66A | - | €10,525 | +€10,525 | |
| Gross operating margin | 9900 | €192,373 | -€20,726 | -€213,100 | |
| Operating profit (loss) | 9901 | -€26,635 | -€42,753 | -€16,118 | -60.5% |
| Financial income | 75/76B | €3,885 | €4,398 | +€513 | +13.2% |
| Recurring financial income | 75 | €3,885 | €4,398 | +€513 | +13.2% |
| Financial charges | 65/66B | €36,145 | €5,794 | -€30,352 | -84.0% |
| Recurring financial charges | 65 | €36,145 | €5,794 | -€30,352 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | -€58,895 | -€44,149 | +€14,746 | +25.0% |
| Income taxes | 67/77 | €193 | €368 | +€174 | +90.2% |
| Profit (loss) for the period | 9904 | -€59,089 | -€44,517 | +€14,572 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,089 | -€44,517 | +€14,572 | +24.7% |
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 27 October 2026 via checked.be.