GEBROEDERS JACOBS: what changed
GEBROEDERS JACOBS
Largest movements
- Receivables within one year -€59,739
down €59,739 (-54.1%), from €110,375 to €50,636
of which Trade receivables: -€36,457
- Cash -€8,930
down €8,930 (-19.4%), from €46,098 to €37,168
mainly Trade debts (-€68,883) and Current investments (-€6,000)
- Current investments +€6,000
up €6,000 (+15.2%), from €39,415 to €45,415
- Stocks and contracts +€3,187
up €3,187 (+12.1%), from €26,261 to €29,448
- Trade debts -€68,883
down €68,883 (-51.5%), from €133,858 to €64,975
- Reserves +€5,574
up €5,574 (+9.6%), from €58,225 to €63,799
of which Distributable reserves: +€5,574
- Depreciation -€3,687
down €3,687 (-60.7%), from €6,075 to €2,388
- Gross operating margin +€3,089
up €3,089 (+24.2%), from €12,775 to €15,864
- Financial charges +€1,938
up €1,938 (+76.0%), from €2,551 to €4,489
- Taxes +€1,711
up €1,711 (+118%), from €1,445 to €3,156
- Other operating charges -€1,619
down €1,619 (-47.1%), from €3,435 to €1,817
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,563 | €172,004 | -€61,558 | -26.4% |
| Fixed assets | 21/28 | €6,629 | €6,135 | -€494 | -7.5% |
| Tangible fixed assets | 22/27 | €5,129 | €4,635 | -€494 | -9.6% |
| Plant, machinery and equipment | 23 | €2,411 | €1,991 | -€420 | -17.4% |
| Furniture and vehicles | 24 | €2,719 | €2,645 | -€74 | -2.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €226,933 | €165,869 | -€61,064 | -26.9% |
| Stocks and contracts in progress | 3 | €26,261 | €29,448 | +€3,187 | +12.1% |
| Stocks | 30/36 | €26,261 | €29,448 | +€3,187 | +12.1% |
| Amounts receivable within one year | 40/41 | €110,375 | €50,636 | -€59,739 | -54.1% |
| Trade receivables | 40 | €55,201 | €18,744 | -€36,457 | -66.0% |
| Other amounts receivable | 41 | €55,174 | €31,892 | -€23,282 | -42.2% |
| Current investments | 50/53 | €39,415 | €45,415 | +€6,000 | +15.2% |
| Cash at bank and in hand | 54/58 | €46,098 | €37,168 | -€8,930 | -19.4% |
| Deferred charges and accrued income | 490/1 | €4,785 | €3,203 | -€1,582 | -33.1% |
| Total equity and liabilities | 10/49 | €233,563 | €172,004 | -€61,558 | -26.4% |
| Equity | 10/15 | €77,225 | €82,799 | +€5,574 | +7.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €58,225 | €63,799 | +€5,574 | +9.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €56,325 | €61,899 | +€5,574 | +9.9% |
| Amounts payable | 17/49 | €156,338 | €89,206 | -€67,132 | -42.9% |
| Amounts payable within one year | 42/48 | €156,325 | €89,206 | -€67,119 | -42.9% |
| Financial debts | 43 | €17,607 | €18,365 | +€758 | +4.3% |
| Credit institutions | 430/8 | €17,607 | €18,365 | +€758 | +4.3% |
| Trade debts | 44 | €133,858 | €64,975 | -€68,883 | -51.5% |
| Suppliers | 440/4 | €133,858 | €64,975 | -€68,883 | -51.5% |
| Taxes, remuneration and social security | 45 | €10 | €110 | +€100 | +984% |
| Taxes | 450/3 | €10 | €110 | +€100 | +984% |
| Other amounts payable | 47/48 | €4,849 | €5,756 | +€906 | +18.7% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,075 | €2,388 | -€3,687 | -60.7% |
| Other operating charges | 640/8 | €3,435 | €1,817 | -€1,619 | -47.1% |
| Gross operating margin | 9900 | €12,775 | €15,864 | +€3,089 | +24.2% |
| Operating profit (loss) | 9901 | €3,264 | €11,659 | +€8,395 | +257% |
| Financial income | 75/76B | €2,238 | €1,560 | -€679 | -30.3% |
| Recurring financial income | 75 | €2,238 | €1,560 | -€679 | -30.3% |
| Financial charges | 65/66B | €2,551 | €4,489 | +€1,938 | +76.0% |
| Recurring financial charges | 65 | €2,551 | €4,489 | +€1,938 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | €2,952 | €8,730 | +€5,778 | +196% |
| Income taxes | 67/77 | €1,445 | €3,156 | +€1,711 | +118% |
| Profit (loss) for the period | 9904 | €1,507 | €5,574 | +€4,067 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €1,507 | €5,574 | +€4,067 | +270% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.