JACOBB: 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.
JACOBB
Largest movements
- Cash +€78,180
up €78,180 (+229.1%), from €34,123 to €112,302
mainly Current investments (+€50,000) and Receivables after one year (+€30,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Receivables within one year -€14,069
down €14,069 (-43.0%), from €32,756 to €18,687
of which Trade receivables: -€11,389
- Tangible fixed assets -€10,042
down €10,042 (-38.1%), from €26,342 to €16,300
of which Furniture and vehicles: -€8,177
- Reserves -€26,272
down €26,272 (-16.1%), from €162,811 to €136,540
- Tax, wage and social debts -€4,431
down €4,431 (-29.4%), from €15,061 to €10,631
- Other debts +€2,531
new in 2025: €2,531
- Gross operating margin -€5,908
down €5,908 (-10.2%), from €57,655 to €51,748
- Taxes -€1,354
down €1,354 (-9.9%), from €13,672 to €12,317
- Financial income -€893
down €893 (-41.3%), from €2,164 to €1,271
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 | €180,873 | €152,702 | -€28,171 | -15.6% |
| Fixed assets | 21/28 | €26,342 | €16,300 | -€10,042 | -38.1% |
| Tangible fixed assets | 22/27 | €26,342 | €16,300 | -€10,042 | -38.1% |
| Plant, machinery and equipment | 23 | €5,089 | €3,224 | -€1,865 | -36.6% |
| Furniture and vehicles | 24 | €21,253 | €13,076 | -€8,177 | -38.5% |
| Current assets | 29/58 | €154,531 | €136,402 | -€18,129 | -11.7% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €32,756 | €18,687 | -€14,069 | -43.0% |
| Trade receivables | 40 | €30,065 | €18,677 | -€11,389 | -37.9% |
| Other amounts receivable | 41 | €2,691 | €11 | -€2,680 | -99.6% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €34,123 | €112,302 | +€78,180 | +229.1% |
| Deferred charges and accrued income | 490/1 | €7,652 | €5,412 | -€2,240 | -29.3% |
| Total equity and liabilities | 10/49 | €180,873 | €152,702 | -€28,171 | -15.6% |
| Equity | 10/15 | €165,811 | €139,540 | -€26,272 | -15.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €162,811 | €136,540 | -€26,272 | -16.1% |
| Distributable reserves | 133 | €162,811 | €136,540 | -€26,272 | -16.1% |
| Amounts payable | 17/49 | €15,061 | €13,162 | -€1,900 | -12.6% |
| Amounts payable within one year | 42/48 | €15,061 | €13,162 | -€1,900 | -12.6% |
| Taxes, remuneration and social security | 45 | €15,061 | €10,631 | -€4,431 | -29.4% |
| Taxes | 450/3 | €15,061 | €10,631 | -€4,431 | -29.4% |
| Other amounts payable | 47/48 | - | €2,531 | +€2,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,136 | €10,950 | -€186 | -1.7% |
| Other operating charges | 640/8 | €1,009 | €1,140 | +€131 | +12.9% |
| Non-recurring operating charges | 66A | €807 | - | -€807 | |
| Gross operating margin | 9900 | €57,655 | €51,748 | -€5,908 | -10.2% |
| Operating profit (loss) | 9901 | €44,704 | €39,658 | -€5,046 | -11.3% |
| Financial income | 75/76B | €2,164 | €1,271 | -€893 | -41.3% |
| Recurring financial income | 75 | €2,164 | €1,271 | -€893 | -41.3% |
| Financial charges | 65/66B | €1,577 | €1,419 | -€157 | -10.0% |
| Recurring financial charges | 65 | €1,577 | €1,419 | -€157 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €45,291 | €39,509 | -€5,782 | -12.8% |
| Income taxes | 67/77 | €13,672 | €12,317 | -€1,354 | -9.9% |
| Profit (loss) for the period | 9904 | €31,619 | €27,192 | -€4,427 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,619 | €27,192 | -€4,427 | -14.0% |
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 10 October 2026 via checked.be.