JACOBIEN: 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.
JACOBIEN
Largest movements
- Receivables within one year +€26,187
up €26,187 (+350%), from €7,488 to €33,675
of which Other amounts receivable: +€25,745
- Cash +€12,994
up €12,994 (+126%), from €10,297 to €23,291
mainly Net result for the year (+€33,209) and Depreciation (+€4,855)
- Tangible fixed assets -€4,855
down €4,855 (-22.8%), from €21,310 to €16,454
of which Furniture and vehicles: -€3,998
- Reserves +€33,209
up €33,209 (+114%), from €29,017 to €62,226
- Tax, wage and social debts +€1,273
up €1,273 (+17.4%), from €7,330 to €8,603
- Gross operating margin +€8,577
up €8,577 (+22.8%), from €37,629 to €46,205
- Depreciation +€3,603
up €3,603 (+288%), from €1,252 to €4,855
- Taxes +€1,273
up €1,273 (+17.4%), from €7,330 to €8,603
- Financial income +€756
new in 2025: €756
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 | €39,356 | €73,829 | +€34,473 | +87.6% |
| Fixed assets | 21/28 | €21,310 | €16,454 | -€4,855 | -22.8% |
| Tangible fixed assets | 22/27 | €21,310 | €16,454 | -€4,855 | -22.8% |
| Plant, machinery and equipment | 23 | €2,466 | €1,609 | -€857 | -34.8% |
| Furniture and vehicles | 24 | €18,844 | €14,846 | -€3,998 | -21.2% |
| Current assets | 29/58 | €18,046 | €57,374 | +€39,328 | +218% |
| Amounts receivable within one year | 40/41 | €7,488 | €33,675 | +€26,187 | +350% |
| Trade receivables | 40 | €7,488 | €7,930 | +€442 | +5.9% |
| Other amounts receivable | 41 | - | €25,745 | +€25,745 | |
| Cash at bank and in hand | 54/58 | €10,297 | €23,291 | +€12,994 | +126% |
| Deferred charges and accrued income | 490/1 | €261 | €409 | +€148 | +56.5% |
| Total equity and liabilities | 10/49 | €39,356 | €73,829 | +€34,473 | +87.6% |
| Equity | 10/15 | €32,017 | €65,226 | +€33,209 | +104% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,017 | €62,226 | +€33,209 | +114% |
| Distributable reserves | 133 | €29,017 | €62,226 | +€33,209 | +114% |
| Amounts payable | 17/49 | €7,339 | €8,603 | +€1,264 | +17.2% |
| Amounts payable within one year | 42/48 | €7,339 | €8,603 | +€1,264 | +17.2% |
| Taxes, remuneration and social security | 45 | €7,330 | €8,603 | +€1,273 | +17.4% |
| Taxes | 450/3 | €7,330 | €8,603 | +€1,273 | +17.4% |
| Other amounts payable | 47/48 | €9 | €0 | -€9 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,252 | €4,855 | +€3,603 | +288% |
| Other operating charges | 640/8 | - | €240 | +€240 | |
| Gross operating margin | 9900 | €37,629 | €46,205 | +€8,577 | +22.8% |
| Operating profit (loss) | 9901 | €36,377 | €41,110 | +€4,733 | +13.0% |
| Financial income | 75/76B | - | €756 | +€756 | |
| Recurring financial income | 75 | - | €756 | +€756 | |
| Financial charges | 65/66B | €30 | €54 | +€24 | +79.9% |
| Recurring financial charges | 65 | €30 | €54 | +€24 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €36,347 | €41,812 | +€5,465 | +15.0% |
| Income taxes | 67/77 | €7,330 | €8,603 | +€1,273 | +17.4% |
| Profit (loss) for the period | 9904 | €29,017 | €33,209 | +€4,192 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,017 | €33,209 | +€4,192 | +14.4% |
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 20 October 2026 via checked.be.