Jacob 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.
Jacob Consulting
Largest movements
- Receivables within one year +€10,575
up €10,575 (+43.1%), from €24,551 to €35,126
of which Other amounts receivable: +€11,364
- Tax, wage and social debts +€8,684
up €8,684 (+62.2%), from €13,969 to €22,652
- Profit (loss) carried forward +€3,217
up €3,217 (+10.9%), from €29,430 to €32,646
- Current portion of long-term debt -€1,952
down €1,952 (-64.8%), from €3,011 to €1,059
- Trade debts +€1,073
up €1,073 (+41.3%), from €2,595 to €3,668
- Debts after one year -€1,059
down €1,059 (-100%), from €1,059 to €0
- Gross operating margin -€10,280
down €10,280 (-54.8%), from €18,750 to €8,470
- Taxes -€2,599
down €2,599 (-44.2%), from €5,875 to €3,275
- Other operating charges +€677
up €677 (+50.1%), from €1,353 to €2,030
- Financial income +€653
up €653 (+37.1%), from €1,763 to €2,416
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 | €58,210 | €68,175 | +€9,964 | +17.1% |
| Fixed assets | 21/28 | €727 | €1,091 | +€364 | +50.1% |
| Tangible fixed assets | 22/27 | €477 | €841 | +€364 | +76.3% |
| Furniture and vehicles | 24 | €477 | €841 | +€364 | +76.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €57,484 | €67,084 | +€9,600 | +16.7% |
| Amounts receivable after more than one year | 29 | €27,000 | €27,000 | = | 0.0% |
| Trade receivables | 290 | €27,000 | €27,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,551 | €35,126 | +€10,575 | +43.1% |
| Trade receivables | 40 | €789 | €0 | -€789 | -100% |
| Other amounts receivable | 41 | €23,762 | €35,126 | +€11,364 | +47.8% |
| Cash at bank and in hand | 54/58 | €1,550 | €1,104 | -€446 | -28.8% |
| Deferred charges and accrued income | 490/1 | €4,383 | €3,854 | -€529 | -12.1% |
| Total equity and liabilities | 10/49 | €58,210 | €68,175 | +€9,964 | +17.1% |
| Equity | 10/15 | €37,490 | €40,706 | +€3,217 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,430 | €32,646 | +€3,217 | +10.9% |
| Amounts payable | 17/49 | €20,721 | €27,468 | +€6,747 | +32.6% |
| Amounts payable after more than one year | 17 | €1,059 | €0 | -€1,059 | -100% |
| Financial debts | 170/4 | €1,059 | €0 | -€1,059 | -100% |
| Amounts payable within one year | 42/48 | €19,574 | €27,379 | +€7,805 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €3,011 | €1,059 | -€1,952 | -64.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,595 | €3,668 | +€1,073 | +41.3% |
| Suppliers | 440/4 | €2,595 | €3,668 | +€1,073 | +41.3% |
| Taxes, remuneration and social security | 45 | €13,969 | €22,652 | +€8,684 | +62.2% |
| Taxes | 450/3 | €13,969 | €22,652 | +€8,684 | +62.2% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €734 | €610 | -€124 | -16.9% |
| Other operating charges | 640/8 | €1,353 | €2,030 | +€677 | +50.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €18,750 | €8,470 | -€10,280 | -54.8% |
| Operating profit (loss) | 9901 | €16,662 | €5,829 | -€10,833 | -65.0% |
| Financial income | 75/76B | €1,763 | €2,416 | +€653 | +37.1% |
| Recurring financial income | 75 | €1,763 | €2,416 | +€653 | +37.1% |
| Financial charges | 65/66B | €1,629 | €1,753 | +€124 | +7.6% |
| Recurring financial charges | 65 | €1,629 | €1,753 | +€124 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €16,796 | €6,492 | -€10,304 | -61.3% |
| Income taxes | 67/77 | €5,875 | €3,275 | -€2,599 | -44.2% |
| Profit (loss) for the period | 9904 | €10,921 | €3,217 | -€7,705 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,921 | €3,217 | -€7,705 | -70.5% |
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 23 October 2026 via checked.be.