Jacobiz: 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.
Jacobiz
Largest movements
- Cash -€22,934
down €22,934 (-18.6%), from €123,237 to €100,303
mainly Contributions, distributions and other (-€100,000) and Other debts (-€14,462)
- Receivables within one year -€9,441
down €9,441 (-21.6%), from €43,710 to €34,268
of which Trade receivables: -€11,878
- Tangible fixed assets -€3,913
down €3,913 (-2.9%), from €132,831 to €128,918
of which Furniture and vehicles: -€3,309
- Reserves -€17,779
down €17,779 (-14.1%), from €125,682 to €107,904
- Other debts -€14,462
no longer reported in 2025 (was €14,462)
- Debts after one year -€5,341
down €5,341 (-5.7%), from €93,775 to €88,434
- Gross operating margin +€18,664
up €18,664 (+19.2%), from €97,378 to €116,042
- Taxes +€2,605
up €2,605 (+11.4%), from €22,912 to €25,517
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 | €302,258 | €266,141 | -€36,117 | -11.9% |
| Fixed assets | 21/28 | €132,831 | €128,918 | -€3,913 | -2.9% |
| Tangible fixed assets | 22/27 | €132,831 | €128,918 | -€3,913 | -2.9% |
| Land and buildings | 22 | €122,608 | €120,631 | -€1,978 | -1.6% |
| Plant, machinery and equipment | 23 | €53 | €1,427 | +€1,374 | +2593.4% |
| Furniture and vehicles | 24 | €10,169 | €6,861 | -€3,309 | -32.5% |
| Current assets | 29/58 | €169,427 | €137,223 | -€32,205 | -19.0% |
| Amounts receivable within one year | 40/41 | €43,710 | €34,268 | -€9,441 | -21.6% |
| Trade receivables | 40 | €43,710 | €31,831 | -€11,878 | -27.2% |
| Other amounts receivable | 41 | - | €2,437 | +€2,437 | |
| Cash at bank and in hand | 54/58 | €123,237 | €100,303 | -€22,934 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,480 | €2,651 | +€171 | +6.9% |
| Total equity and liabilities | 10/49 | €302,258 | €266,141 | -€36,117 | -11.9% |
| Equity | 10/15 | €146,142 | €128,364 | -€17,779 | -12.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €125,682 | €107,904 | -€17,779 | -14.1% |
| Distributable reserves | 133 | €125,682 | €107,904 | -€17,779 | -14.1% |
| Amounts payable | 17/49 | €156,116 | €137,777 | -€18,339 | -11.7% |
| Amounts payable after more than one year | 17 | €93,775 | €88,434 | -€5,341 | -5.7% |
| Financial debts | 170/4 | €93,775 | €88,434 | -€5,341 | -5.7% |
| Amounts payable within one year | 42/48 | €62,341 | €49,343 | -€12,998 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €5,260 | €5,341 | +€81 | +1.5% |
| Trade debts | 44 | €448 | €2,895 | +€2,447 | +546.0% |
| Suppliers | 440/4 | €448 | €2,895 | +€2,447 | +546.0% |
| Taxes, remuneration and social security | 45 | €42,170 | €41,107 | -€1,064 | -2.5% |
| Taxes | 450/3 | €42,170 | €41,107 | -€1,064 | -2.5% |
| Other amounts payable | 47/48 | €14,462 | - | -€14,462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,747 | €5,358 | -€389 | -6.8% |
| Other operating charges | 640/8 | €731 | €1,336 | +€604 | +82.6% |
| Gross operating margin | 9900 | €97,378 | €116,042 | +€18,664 | +19.2% |
| Operating profit (loss) | 9901 | €90,899 | €109,348 | +€18,449 | +20.3% |
| Financial income | 75/76B | €2 | €70 | +€68 | +4540.7% |
| Recurring financial income | 75 | €2 | €70 | +€68 | +4540.7% |
| Financial charges | 65/66B | €2,092 | €1,679 | -€413 | -19.7% |
| Recurring financial charges | 65 | €2,092 | €1,679 | -€413 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €88,809 | €107,739 | +€18,930 | +21.3% |
| Income taxes | 67/77 | €22,912 | €25,517 | +€2,605 | +11.4% |
| Profit (loss) for the period | 9904 | €65,896 | €82,221 | +€16,325 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,896 | €82,221 | +€16,325 | +24.8% |
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 1 October 2026 via checked.be.