JACOB JAN: 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 JAN
Largest movements
- Receivables within one year -€34,558
down €34,558 (-21.4%), from €161,665 to €127,107
of which Other amounts receivable: -€36,486
- Tangible fixed assets -€8,858
down €8,858 (-31.2%), from €28,425 to €19,566
of which Furniture and vehicles: -€7,899
- Other debts -€34,312
down €34,312 (-19.7%), from €174,149 to €139,837
- Debts after one year -€8,074
down €8,074 (-51.1%), from €15,794 to €7,720
- Trade debts -€7,235
down €7,235 (-53.5%), from €13,535 to €6,300
- Profit (loss) carried forward +€6,318
up €6,318, from -€4,873 to €1,446
- Taxes -€2,822
no longer reported in 2025 (was €2,822)
- Depreciation +€1,089
up €1,089 (+14.0%), from €7,770 to €8,858
- Gross operating margin -€1,010
down €1,010 (-5.5%), from €18,200 to €17,190
- Other operating charges +€304
up €304 (+41.8%), from €726 to €1,030
- Financial income -€268
no longer reported in 2025 (was €268)
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 | €236,191 | €194,137 | -€42,054 | -17.8% |
| Fixed assets | 21/28 | €28,425 | €19,566 | -€8,858 | -31.2% |
| Tangible fixed assets | 22/27 | €28,425 | €19,566 | -€8,858 | -31.2% |
| Plant, machinery and equipment | 23 | €4,373 | €3,420 | -€953 | -21.8% |
| Furniture and vehicles | 24 | €23,874 | €15,975 | -€7,899 | -33.1% |
| Other tangible fixed assets | 26 | €178 | €171 | -€7 | -3.9% |
| Current assets | 29/58 | €207,766 | €174,571 | -€33,196 | -16.0% |
| Stocks and contracts in progress | 3 | €12,000 | €12,000 | = | 0.0% |
| Stocks | 30/36 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €161,665 | €127,107 | -€34,558 | -21.4% |
| Trade receivables | 40 | - | €1,928 | +€1,928 | |
| Other amounts receivable | 41 | €161,665 | €125,179 | -€36,486 | -22.6% |
| Current investments | 50/53 | €304 | €304 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,798 | €35,160 | +€1,362 | +4.0% |
| Total equity and liabilities | 10/49 | €236,191 | €194,137 | -€42,054 | -17.8% |
| Equity | 10/15 | €24,639 | €30,957 | +€6,318 | +25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,911 | €10,911 | = | 0.0% |
| 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 | €9,051 | €9,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,873 | €1,446 | +€6,318 | |
| Amounts payable | 17/49 | €211,552 | €163,180 | -€48,372 | -22.9% |
| Amounts payable after more than one year | 17 | €15,794 | €7,720 | -€8,074 | -51.1% |
| Financial debts | 170/4 | €15,794 | €7,720 | -€8,074 | -51.1% |
| Amounts payable within one year | 42/48 | €195,758 | €155,460 | -€40,298 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €8,074 | €8,074 | -€0 | 0.0% |
| Trade debts | 44 | €13,535 | €6,300 | -€7,235 | -53.5% |
| Suppliers | 440/4 | €13,535 | €6,300 | -€7,235 | -53.5% |
| Taxes, remuneration and social security | 45 | - | €1,249 | +€1,249 | |
| Taxes | 450/3 | - | €1,249 | +€1,249 | |
| Other amounts payable | 47/48 | €174,149 | €139,837 | -€34,312 | -19.7% |
| Remuneration, social security and pensions | 62 | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,770 | €8,858 | +€1,089 | +14.0% |
| Other operating charges | 640/8 | €726 | €1,030 | +€304 | +41.8% |
| Gross operating margin | 9900 | €18,200 | €17,190 | -€1,010 | -5.5% |
| Operating profit (loss) | 9901 | €9,644 | €7,302 | -€2,342 | -24.3% |
| Financial income | 75/76B | €268 | - | -€268 | |
| Recurring financial income | 75 | €268 | - | -€268 | |
| Financial charges | 65/66B | €1,210 | €984 | -€226 | -18.7% |
| Recurring financial charges | 65 | €1,210 | €984 | -€226 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €8,702 | €6,318 | -€2,383 | -27.4% |
| Income taxes | 67/77 | €2,822 | - | -€2,822 | |
| Profit (loss) for the period | 9904 | €5,880 | €6,318 | +€438 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,880 | €6,318 | +€438 | +7.5% |
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 19 October 2026 via checked.be.