JACOBIUS: 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.
JACOBIUS
Largest movements
- Cash +€190,168
up €190,168 (+23,776%), from €800 to €190,968
mainly Net result for the year (+€381,915) and Debts after one year (+€55,000)
- Deferred charges and accrued income +€169,639
new in 2025: €169,639
- Financial fixed assets +€43,850
up €43,850 (+143%), from €30,750 to €74,600
- Receivables after one year +€40,000
up €40,000 (+5.5%), from €722,000 to €762,000
of which Other amounts receivable: +€762,000
- Receivables within one year +€24,177
up €24,177 (+896%), from €2,698 to €26,875
of which Trade receivables: +€26,875
- Profit (loss) carried forward +€381,915
up €381,915 (+20.3%), from -€1.9m to -€1.5m
- Debts after one year +€55,000
up €55,000 (+2.2%), from €2.5m to €2.5m
- Advances received +€32,519
new in 2025: €32,519
- Financial charges -€294,630
down €294,630 (-99.9%), from €294,938 to €308
- Gross operating margin +€244,438
up €244,438, from -€30,612 to €213,826
- Financial income +€169,639
new in 2025: €169,639
- Other operating charges -€152,566
down €152,566 (-99.2%), from €153,809 to €1,243
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 | €756,248 | €1,224,082 | +€467,835 | +61.9% |
| Fixed assets | 21/28 | €30,750 | €74,600 | +€43,850 | +143% |
| Financial fixed assets | 28 | €30,750 | €74,600 | +€43,850 | +143% |
| Current assets | 29/58 | €725,498 | €1,149,482 | +€423,985 | +58.4% |
| Amounts receivable after more than one year | 29 | €722,000 | €762,000 | +€40,000 | +5.5% |
| Trade receivables | 290 | €722,000 | - | -€722,000 | |
| Other amounts receivable | 291 | - | €762,000 | +€762,000 | |
| Amounts receivable within one year | 40/41 | €2,698 | €26,875 | +€24,177 | +896% |
| Trade receivables | 40 | - | €26,875 | +€26,875 | |
| Other amounts receivable | 41 | €2,698 | €0 | -€2,698 | -100% |
| Cash at bank and in hand | 54/58 | €800 | €190,968 | +€190,168 | +23,776% |
| Deferred charges and accrued income | 490/1 | - | €169,639 | +€169,639 | |
| Total equity and liabilities | 10/49 | €756,248 | €1,224,082 | +€467,835 | +61.9% |
| Equity | 10/15 | -€1,732,393 | -€1,350,478 | +€381,915 | +22.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,882,393 | -€1,500,478 | +€381,915 | +20.3% |
| Amounts payable | 17/49 | €2,488,641 | €2,574,561 | +€85,920 | +3.5% |
| Amounts payable after more than one year | 17 | €2,486,747 | €2,541,747 | +€55,000 | +2.2% |
| Other amounts payable | 178/9 | €2,486,747 | €2,541,747 | +€55,000 | +2.2% |
| Amounts payable within one year | 42/48 | €1,894 | €32,813 | +€30,920 | +1,633% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €100 | +€100 | |
| Suppliers | 440/4 | €0 | €100 | +€100 | |
| Advances received on contracts in progress | 46 | - | €32,519 | +€32,519 | |
| Taxes, remuneration and social security | 45 | €1,894 | €195 | -€1,699 | -89.7% |
| Taxes | 450/3 | €1,894 | €195 | -€1,699 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €153,809 | €1,243 | -€152,566 | -99.2% |
| Gross operating margin | 9900 | -€30,612 | €213,826 | +€244,438 | |
| Operating profit (loss) | 9901 | -€184,421 | €212,584 | +€397,005 | |
| Financial income | 75/76B | - | €169,639 | +€169,639 | |
| Recurring financial income | 75 | - | €169,639 | +€169,639 | |
| Financial charges | 65/66B | €294,938 | €308 | -€294,630 | -99.9% |
| Recurring financial charges | 65 | €294,938 | €308 | -€294,630 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€479,359 | €381,915 | +€861,274 | |
| Profit (loss) for the period | 9904 | -€479,359 | €381,915 | +€861,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€479,359 | €381,915 | +€861,274 |
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 18 October 2026 via checked.be.