JACOB & Cie: 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.
JACOB & Cie
Largest movements
- Cash +€8,128
up €8,128 (+152%), from €5,346 to €13,474
mainly Net result for the year (+€36,753) and Depreciation (+€2,366)
- Reserves +€36,753
up €36,753 (+145%), from €25,263 to €62,016
of which Distributable reserves: +€36,753
- Other debts -€25,000
down €25,000 (-100%), from €25,000 to €0
- Tax, wage and social debts -€5,646
down €5,646 (-28.3%), from €19,955 to €14,309
- Gross operating margin +€16,615
up €16,615 (+47.1%), from €35,300 to €51,915
- Taxes +€4,886
up €4,886 (+40.1%), from €12,185 to €17,071
- Financial income +€742
up €742 (+16.2%), from €4,570 to €5,312
- Staff costs -€585
no longer reported in 2025 (was €585)
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 | €121,083 | €126,301 | +€5,217 | +4.3% |
| Fixed assets | 21/28 | €4,460 | €3,415 | -€1,045 | -23.4% |
| Tangible fixed assets | 22/27 | €4,460 | €3,415 | -€1,045 | -23.4% |
| Plant, machinery and equipment | 23 | €575 | €316 | -€259 | -45.0% |
| Furniture and vehicles | 24 | €3,885 | €3,099 | -€786 | -20.2% |
| Current assets | 29/58 | €116,623 | €122,886 | +€6,262 | +5.4% |
| Amounts receivable within one year | 40/41 | €110,045 | €109,385 | -€661 | -0.6% |
| Trade receivables | 40 | €20,430 | €8,267 | -€12,164 | -59.5% |
| Other amounts receivable | 41 | €89,615 | €101,118 | +€11,503 | +12.8% |
| Cash at bank and in hand | 54/58 | €5,346 | €13,474 | +€8,128 | +152% |
| Deferred charges and accrued income | 490/1 | €1,232 | €27 | -€1,205 | -97.8% |
| Total equity and liabilities | 10/49 | €121,083 | €126,301 | +€5,217 | +4.3% |
| Equity | 10/15 | €75,127 | €111,880 | +€36,753 | +48.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,263 | €62,016 | +€36,753 | +145% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,403 | €60,156 | +€36,753 | +157% |
| Profit (loss) carried forward | 14 | €31,272 | €31,272 | = | 0.0% |
| Amounts payable | 17/49 | €45,957 | €14,421 | -€31,536 | -68.6% |
| Amounts payable within one year | 42/48 | €45,957 | €14,309 | -€31,648 | -68.9% |
| Trade debts | 44 | €1,001 | €0 | -€1,001 | -100% |
| Suppliers | 440/4 | €1,001 | €0 | -€1,001 | -100% |
| Taxes, remuneration and social security | 45 | €19,955 | €14,309 | -€5,646 | -28.3% |
| Taxes | 450/3 | €19,955 | €14,309 | -€5,646 | -28.3% |
| Other amounts payable | 47/48 | €25,000 | €0 | -€25,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €112 | +€112 | |
| Remuneration, social security and pensions | 62 | €585 | - | -€585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,227 | €2,366 | +€139 | +6.3% |
| Other operating charges | 640/8 | €1,288 | €826 | -€462 | -35.9% |
| Gross operating margin | 9900 | €35,300 | €51,915 | +€16,615 | +47.1% |
| Operating profit (loss) | 9901 | €31,201 | €48,723 | +€17,522 | +56.2% |
| Financial income | 75/76B | €4,570 | €5,312 | +€742 | +16.2% |
| Recurring financial income | 75 | €4,570 | €5,312 | +€742 | +16.2% |
| Financial charges | 65/66B | €182 | €211 | +€28 | +15.5% |
| Recurring financial charges | 65 | €182 | €211 | +€28 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €35,588 | €53,824 | +€18,236 | +51.2% |
| Income taxes | 67/77 | €12,185 | €17,071 | +€4,886 | +40.1% |
| Profit (loss) for the period | 9904 | €23,403 | €36,753 | +€13,350 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,403 | €36,753 | +€13,350 | +57.0% |
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 13 October 2026 via checked.be.