Jackobis: 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.
Jackobis
Largest movements
- Tangible fixed assets -€26,428
down €26,428 (-3.4%), from €769,311 to €742,883
of which Land and buildings: -€25,769
- Cash +€16,652
up €16,652 (+18.2%), from €91,554 to €108,206
mainly Depreciation (+€27,377) and Receivables within one year (+€807)
- Reserves -€8,805
down €8,805 (-1.2%), from €739,660 to €730,855
of which Distributable reserves: -€6,982
- Turnover +€17,829
up €17,829 (+81.4%), from €21,915 to €39,744
- Gross operating margin +€14,266
up €14,266 (+205.0%), from €6,958 to €21,224
- Purchases and services +€3,563
up €3,563 (+23.8%), from €14,957 to €18,520
- Financial income +€1,119
up €1,119 (+453.0%), from €247 to €1,366
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 | €862,338 | €852,549 | -€9,789 | -1.1% |
| Fixed assets | 21/28 | €769,311 | €742,883 | -€26,428 | -3.4% |
| Tangible fixed assets | 22/27 | €769,311 | €742,883 | -€26,428 | -3.4% |
| Land and buildings | 22 | €767,573 | €741,804 | -€25,769 | -3.4% |
| Plant, machinery and equipment | 23 | €743 | €416 | -€327 | -44.0% |
| Furniture and vehicles | 24 | €995 | €663 | -€332 | -33.4% |
| Current assets | 29/58 | €93,027 | €109,666 | +€16,639 | +17.9% |
| Amounts receivable within one year | 40/41 | €1,225 | €418 | -€807 | -65.9% |
| Trade receivables | 40 | €435 | - | -€435 | |
| Other amounts receivable | 41 | €790 | €418 | -€372 | -47.1% |
| Cash at bank and in hand | 54/58 | €91,554 | €108,206 | +€16,652 | +18.2% |
| Deferred charges and accrued income | 490/1 | €248 | €1,042 | +€794 | +320.2% |
| Total equity and liabilities | 10/49 | €862,338 | €852,549 | -€9,789 | -1.1% |
| Equity | 10/15 | €775,651 | €766,846 | -€8,805 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €29,791 | €29,791 | = | 0.0% |
| Reserves | 13 | €739,660 | €730,855 | -€8,805 | -1.2% |
| Tax-exempt reserves | 132 | €46,592 | €44,769 | -€1,823 | -3.9% |
| Distributable reserves | 133 | €693,068 | €686,086 | -€6,982 | -1.0% |
| Provisions and deferred taxes | 16 | €15,392 | €14,785 | -€607 | -3.9% |
| Deferred taxes | 168 | €15,392 | €14,785 | -€607 | -3.9% |
| Amounts payable | 17/49 | €71,295 | €70,918 | -€377 | -0.5% |
| Amounts payable after more than one year | 17 | €67,600 | €67,600 | = | 0.0% |
| Financial debts | 170/4 | €67,600 | €67,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €416 | €767 | +€351 | +84.4% |
| Trade debts | 44 | €416 | €208 | -€208 | -50.0% |
| Suppliers | 440/4 | €416 | €208 | -€208 | -50.0% |
| Other amounts payable | 47/48 | - | €559 | +€559 | |
| Accrued charges and deferred income | 492/3 | €3,279 | €2,551 | -€728 | -22.2% |
| Turnover | 70 | €21,915 | €39,744 | +€17,829 | +81.4% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,957 | €18,520 | +€3,563 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,432 | €27,377 | -€55 | -0.2% |
| Other operating charges | 640/8 | €1,788 | €1,838 | +€50 | +2.8% |
| Gross operating margin | 9900 | €6,958 | €21,224 | +€14,266 | +205.0% |
| Operating profit (loss) | 9901 | -€22,262 | -€7,991 | +€14,271 | +64.1% |
| Financial income | 75/76B | €247 | €1,366 | +€1,119 | +453.0% |
| Recurring financial income | 75 | €247 | €1,366 | +€1,119 | +453.0% |
| Financial charges | 65/66B | €2,793 | €2,788 | -€5 | -0.2% |
| Recurring financial charges | 65 | €2,793 | €2,788 | -€5 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,808 | -€9,413 | +€15,395 | +62.1% |
| Transfer from deferred taxes | 780 | €608 | €608 | = | 0.0% |
| Income taxes | 67/77 | €42 | - | -€42 | |
| Profit (loss) for the period | 9904 | -€24,242 | -€8,805 | +€15,437 | +63.7% |
| Transfer from tax-exempt reserves | 789 | €1,823 | €1,823 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,419 | -€6,982 | +€15,437 | +68.9% |
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 29 September 2026 via checked.be.