Garage 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.
Garage Jacobs
Largest movements
- Cash -€101,405
down €101,405 (-32.0%), from €316,497 to €215,091
mainly Contributions, distributions and other (-€202,000) and Trade debts (-€11,542)
- Tangible fixed assets -€25,130
down €25,130 (-30.5%), from €82,381 to €57,251
of which Furniture and vehicles: -€18,863
- Stocks and contracts -€19,187
down €19,187 (-36.0%), from €53,272 to €34,085
- Receivables within one year -€7,201
down €7,201 (-5.8%), from €124,289 to €117,087
of which Trade receivables: -€7,201
- Profit (loss) carried forward -€171,902
down €171,902 (-98.3%), from €174,794 to €2,892
- Reserves +€29,500
up €29,500 (+12.3%), from €240,316 to €269,816
- Trade debts -€11,542
down €11,542 (-9.4%), from €122,216 to €110,674
- Staff costs -€31,472
down €31,472 (-99.0%), from €31,795 to €322
- Gross operating margin +€6,952
up €6,952 (+6.6%), from €105,098 to €112,050
- Depreciation +€3,776
up €3,776 (+17.4%), from €21,759 to €25,535
- Taxes +€1,541
up €1,541 (+6.9%), from €22,400 to €23,941
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 | €578,075 | €425,151 | -€152,924 | -26.5% |
| Fixed assets | 21/28 | €82,381 | €57,251 | -€25,130 | -30.5% |
| Tangible fixed assets | 22/27 | €82,381 | €57,251 | -€25,130 | -30.5% |
| Land and buildings | 22 | €22,532 | €20,852 | -€1,679 | -7.5% |
| Plant, machinery and equipment | 23 | €10,170 | €5,581 | -€4,588 | -45.1% |
| Furniture and vehicles | 24 | €49,680 | €30,818 | -€18,863 | -38.0% |
| Current assets | 29/58 | €495,694 | €367,900 | -€127,794 | -25.8% |
| Stocks and contracts in progress | 3 | €53,272 | €34,085 | -€19,187 | -36.0% |
| Stocks | 30/36 | €53,272 | €34,085 | -€19,187 | -36.0% |
| Amounts receivable within one year | 40/41 | €124,289 | €117,087 | -€7,201 | -5.8% |
| Trade receivables | 40 | €119,353 | €112,151 | -€7,201 | -6.0% |
| Other amounts receivable | 41 | €4,936 | €4,936 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €316,497 | €215,091 | -€101,405 | -32.0% |
| Deferred charges and accrued income | 490/1 | €1,636 | €1,636 | = | 0.0% |
| Total equity and liabilities | 10/49 | €578,075 | €425,151 | -€152,924 | -26.5% |
| Equity | 10/15 | €433,710 | €291,308 | -€142,402 | -32.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €240,316 | €269,816 | +€29,500 | +12.3% |
| Distributable reserves | 133 | €240,316 | €269,816 | +€29,500 | +12.3% |
| Profit (loss) carried forward | 14 | €174,794 | €2,892 | -€171,902 | -98.3% |
| Amounts payable | 17/49 | €144,365 | €133,844 | -€10,522 | -7.3% |
| Amounts payable within one year | 42/48 | €144,365 | €133,844 | -€10,522 | -7.3% |
| Trade debts | 44 | €122,216 | €110,674 | -€11,542 | -9.4% |
| Suppliers | 440/4 | €122,216 | €110,674 | -€11,542 | -9.4% |
| Taxes, remuneration and social security | 45 | €17,092 | €14,113 | -€2,979 | -17.4% |
| Taxes | 450/3 | €17,092 | €14,113 | -€2,979 | -17.4% |
| Other amounts payable | 47/48 | €5,058 | €9,057 | +€3,999 | +79.1% |
| Remuneration, social security and pensions | 62 | €31,795 | €322 | -€31,472 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,759 | €25,535 | +€3,776 | +17.4% |
| Other operating charges | 640/8 | €1,131 | €1,519 | +€388 | +34.3% |
| Gross operating margin | 9900 | €105,098 | €112,050 | +€6,952 | +6.6% |
| Operating profit (loss) | 9901 | €50,413 | €84,674 | +€34,260 | +68.0% |
| Financial charges | 65/66B | €1,186 | €1,135 | -€51 | -4.3% |
| Recurring financial charges | 65 | €1,186 | €1,135 | -€51 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €49,228 | €83,539 | +€34,312 | +69.7% |
| Income taxes | 67/77 | €22,400 | €23,941 | +€1,541 | +6.9% |
| Profit (loss) for the period | 9904 | €26,828 | €59,598 | +€32,770 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €26,828 | €59,598 | +€32,770 | +122% |
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 15 October 2026 via checked.be.