JACOBIX: what changed
Two fiscal 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.
JACOBIX
Largest movements
- Tangible fixed assets -€21,771
down €21,771 (-15.1%), from €143,758 to €121,986
of which Plant, machinery and equipment: -€20,289
- Receivables within one year -€3,640
down €3,640 (-67.7%), from €5,380 to €1,740
of which Trade receivables: -€3,892
- Cash +€3,199
up €3,199 (+151.3%), from €2,115 to €5,314
mainly Depreciation (+€21,771) and Receivables within one year (+€3,640)
- Other debts -€13,070
down €13,070 (-2.8%), from €472,358 to €459,288
- Profit (loss) carried forward -€6,982
down €6,982 (-2.0%), from -€357,578 to -€364,560
- Tax, wage and social debts -€2,418
down €2,418 (-16.9%), from €14,332 to €11,914
- Contributions -€2,000
down €2,000 (-9.1%), from €22,000 to €20,000
- Reserves +€2,000
new in 2025: €2,000
- Depreciation -€12,326
down €12,326 (-36.2%), from €34,098 to €21,771
- Gross operating margin -€6,317
down €6,317 (-29.5%), from €21,397 to €15,080
- Other operating charges -€1,013
no longer reported in 2025 (was €1,013)
- Taxes -€397
no longer reported in 2025 (was €397)
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 | €151,525 | €129,041 | -€22,484 | -14.8% |
| Fixed assets | 21/28 | €143,758 | €121,986 | -€21,771 | -15.1% |
| Tangible fixed assets | 22/27 | €143,758 | €121,986 | -€21,771 | -15.1% |
| Plant, machinery and equipment | 23 | €138,813 | €118,524 | -€20,289 | -14.6% |
| Furniture and vehicles | 24 | €4,945 | €3,462 | -€1,482 | -30.0% |
| Current assets | 29/58 | €7,767 | €7,055 | -€713 | -9.2% |
| Amounts receivable within one year | 40/41 | €5,380 | €1,740 | -€3,640 | -67.7% |
| Trade receivables | 40 | €5,380 | €1,488 | -€3,892 | -72.3% |
| Other amounts receivable | 41 | - | €252 | +€252 | |
| Cash at bank and in hand | 54/58 | €2,115 | €5,314 | +€3,199 | +151.3% |
| Deferred charges and accrued income | 490/1 | €272 | - | -€272 | |
| Total equity and liabilities | 10/49 | €151,525 | €129,041 | -€22,484 | -14.8% |
| Equity | 10/15 | -€335,578 | -€342,560 | -€6,982 | -2.1% |
| Contributions | 10/11 | €22,000 | €20,000 | -€2,000 | -9.1% |
| Reserves | 13 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€357,578 | -€364,560 | -€6,982 | -2.0% |
| Amounts payable | 17/49 | €487,103 | €471,601 | -€15,502 | -3.2% |
| Amounts payable within one year | 42/48 | €487,103 | €471,601 | -€15,502 | -3.2% |
| Trade debts | 44 | €413 | €400 | -€13 | -3.3% |
| Suppliers | 440/4 | €413 | €400 | -€13 | -3.3% |
| Taxes, remuneration and social security | 45 | €14,332 | €11,914 | -€2,418 | -16.9% |
| Taxes | 450/3 | €14,332 | €11,914 | -€2,418 | -16.9% |
| Other amounts payable | 47/48 | €472,358 | €459,288 | -€13,070 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,098 | €21,771 | -€12,326 | -36.2% |
| Other operating charges | 640/8 | €1,013 | - | -€1,013 | |
| Gross operating margin | 9900 | €21,397 | €15,080 | -€6,317 | -29.5% |
| Operating profit (loss) | 9901 | -€13,713 | -€6,691 | +€7,022 | +51.2% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €259 | €291 | +€32 | +12.5% |
| Recurring financial charges | 65 | €259 | €291 | +€32 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,966 | -€6,982 | +€6,984 | +50.0% |
| Income taxes | 67/77 | €397 | - | -€397 | |
| Profit (loss) for the period | 9904 | -€14,363 | -€6,982 | +€7,381 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,363 | -€6,982 | +€7,381 | +51.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.