JACOBIA: 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.
JACOBIA
Largest movements
- Cash +€4,581
up €4,581 (+28.2%), from €16,217 to €20,798
mainly Receivables within one year (+€3,311) and Net result for the year (+€2,486)
- Receivables within one year -€3,311
down €3,311 (-14.4%), from €22,914 to €19,603
of which Other amounts receivable: -€3,311
- Profit (loss) carried forward +€2,486
up €2,486 (+19.1%), from €13,035 to €15,521
- Other debts -€1,755
no longer reported in 2024 (was €1,755)
- Trade debts +€876
up €876 (+23.3%), from €3,766 to €4,642
- Gross operating margin -€2,763
down €2,763 (-46.8%), from €5,902 to €3,138
- Other operating charges -€1,527
down €1,527 (-71.3%), from €2,141 to €614
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,331 | €40,601 | +€1,270 | +3.2% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €39,131 | €40,401 | +€1,270 | +3.2% |
| Amounts receivable within one year | 40/41 | €22,914 | €19,603 | -€3,311 | -14.4% |
| Trade receivables | 40 | €5,020 | €5,020 | = | 0.0% |
| Other amounts receivable | 41 | €17,893 | €14,582 | -€3,311 | -18.5% |
| Cash at bank and in hand | 54/58 | €16,217 | €20,798 | +€4,581 | +28.2% |
| Total equity and liabilities | 10/49 | €39,331 | €40,601 | +€1,270 | +3.2% |
| Equity | 10/15 | €32,698 | €35,185 | +€2,486 | +7.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €663 | €663 | = | 0.0% |
| Non-distributable reserves | 130/1 | €663 | €663 | = | 0.0% |
| Reserves not available under the articles | 1311 | €663 | €663 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,035 | €15,521 | +€2,486 | +19.1% |
| Amounts payable | 17/49 | €6,633 | €5,417 | -€1,216 | -18.3% |
| Amounts payable within one year | 42/48 | €6,633 | €5,417 | -€1,216 | -18.3% |
| Trade debts | 44 | €3,766 | €4,642 | +€876 | +23.3% |
| Suppliers | 440/4 | €3,766 | €4,642 | +€876 | +23.3% |
| Taxes, remuneration and social security | 45 | €1,112 | €775 | -€337 | -30.3% |
| Taxes | 450/3 | €1,112 | €775 | -€337 | -30.3% |
| Other amounts payable | 47/48 | €1,755 | - | -€1,755 | |
| Non-recurring operating income | 76A | €379 | - | -€379 | |
| Other operating charges | 640/8 | €2,141 | €614 | -€1,527 | -71.3% |
| Gross operating margin | 9900 | €5,902 | €3,138 | -€2,763 | -46.8% |
| Operating profit (loss) | 9901 | €3,761 | €2,524 | -€1,236 | -32.9% |
| Financial charges | 65/66B | €49 | €38 | -€11 | -21.9% |
| Recurring financial charges | 65 | €49 | €38 | -€11 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €3,712 | €2,486 | -€1,226 | -33.0% |
| Profit (loss) for the period | 9904 | €3,712 | €2,486 | -€1,226 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,712 | €2,486 | -€1,226 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.