Guy Jacobs Consulting: 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.
Guy Jacobs Consulting
Largest movements
- Current investments -€30,000
down €30,000 (-100%), from €30,000 to €0
- Cash +€21,007
up €21,007 (+32.6%), from €64,496 to €85,503
mainly Net result for the year (+€51,664) and Other debts (+€40,350)
- Tangible fixed assets -€8,907
down €8,907 (-52.9%), from €16,832 to €7,925
of which Furniture and vehicles: -€8,635
- Receivables within one year -€1,420
down €1,420 (-8.6%), from €16,489 to €15,069
of which Other amounts receivable: -€1,847
- Reserves -€58,336
down €58,336 (-51.6%), from €112,945 to €54,609
- Other debts +€40,350
up €40,350 (+1,678%), from €2,405 to €42,755
- Gross operating margin +€6,270
up €6,270 (+9.3%), from €67,230 to €73,500
- Taxes +€1,534
up €1,534 (+13.2%), from €11,601 to €13,135
- Financial income +€933
up €933 (+3,889%), from €24 to €957
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 | €129,988 | €110,821 | -€19,167 | -14.7% |
| Fixed assets | 21/28 | €16,832 | €7,925 | -€8,907 | -52.9% |
| Tangible fixed assets | 22/27 | €16,832 | €7,925 | -€8,907 | -52.9% |
| Plant, machinery and equipment | 23 | €272 | €0 | -€272 | -100% |
| Furniture and vehicles | 24 | €16,560 | €7,925 | -€8,635 | -52.1% |
| Current assets | 29/58 | €113,156 | €102,895 | -€10,261 | -9.1% |
| Amounts receivable within one year | 40/41 | €16,489 | €15,069 | -€1,420 | -8.6% |
| Trade receivables | 40 | €12,490 | €12,917 | +€427 | +3.4% |
| Other amounts receivable | 41 | €3,999 | €2,152 | -€1,847 | -46.2% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100% |
| Cash at bank and in hand | 54/58 | €64,496 | €85,503 | +€21,007 | +32.6% |
| Deferred charges and accrued income | 490/1 | €2,171 | €2,323 | +€152 | +7.0% |
| Total equity and liabilities | 10/49 | €129,988 | €110,821 | -€19,167 | -14.7% |
| Equity | 10/15 | €116,945 | €58,609 | -€58,336 | -49.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €112,945 | €54,609 | -€58,336 | -51.6% |
| Distributable reserves | 133 | €112,945 | €54,609 | -€58,336 | -51.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,043 | €52,211 | +€39,169 | +300% |
| Amounts payable within one year | 42/48 | €13,043 | €52,211 | +€39,169 | +300% |
| Trade debts | 44 | €3,631 | €2,631 | -€999 | -27.5% |
| Suppliers | 440/4 | €3,631 | €2,631 | -€999 | -27.5% |
| Taxes, remuneration and social security | 45 | €7,008 | €6,825 | -€182 | -2.6% |
| Taxes | 450/3 | €7,008 | €6,825 | -€182 | -2.6% |
| Other amounts payable | 47/48 | €2,405 | €42,755 | +€40,350 | +1,678% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,325 | €8,907 | -€419 | -4.5% |
| Other operating charges | 640/8 | €680 | €697 | +€18 | +2.6% |
| Gross operating margin | 9900 | €67,230 | €73,500 | +€6,270 | +9.3% |
| Operating profit (loss) | 9901 | €57,225 | €63,896 | +€6,671 | +11.7% |
| Financial income | 75/76B | €24 | €957 | +€933 | +3,889% |
| Recurring financial income | 75 | €24 | €957 | +€933 | +3,889% |
| Financial charges | 65/66B | €53 | €54 | +€2 | +2.9% |
| Recurring financial charges | 65 | €53 | €54 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €57,197 | €64,799 | +€7,603 | +13.3% |
| Income taxes | 67/77 | €11,601 | €13,135 | +€1,534 | +13.2% |
| Profit (loss) for the period | 9904 | €45,596 | €51,664 | +€6,069 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,596 | €51,664 | +€6,069 | +13.3% |
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 14 October 2026 via checked.be.