JACOBS: 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.
JACOBS
Largest movements
- Cash -€3,013
down €3,013 (-11.8%), from €25,615 to €22,602
mainly Trade debts (-€6,273) and Investment in fixed assets (net) (-€801)
- Trade debts -€6,273
down €6,273 (-93.4%), from €6,715 to €442
- Tax, wage and social debts +€1,764
up €1,764 (+17.7%), from €9,979 to €11,743
- Gross operating margin -€29,970
down €29,970, from €29,461 to -€509
- Taxes -€8,214
down €8,214 (-82.3%), from €9,979 to €1,764
- Depreciation +€552
up €552 (+147.8%), from €374 to €926
- Other operating charges -€380
down €380 (-42.2%), from €900 to €520
- Financial income -€364
down €364 (-7.0%), from €5,219 to €4,855
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 | €120,112 | €116,700 | -€3,413 | -2.8% |
| Fixed assets | 21/28 | €2,070 | €1,944 | -€125 | -6.1% |
| Tangible fixed assets | 22/27 | €2,070 | €1,944 | -€125 | -6.1% |
| Plant, machinery and equipment | 23 | €1,042 | €684 | -€358 | -34.3% |
| Furniture and vehicles | 24 | - | €575 | +€575 | |
| Other tangible fixed assets | 26 | €1,027 | €685 | -€342 | -33.3% |
| Current assets | 29/58 | €118,043 | €114,755 | -€3,288 | -2.8% |
| Amounts receivable within one year | 40/41 | €92,428 | €92,153 | -€275 | -0.3% |
| Trade receivables | 40 | €4,037 | - | -€4,037 | |
| Other amounts receivable | 41 | €88,391 | €92,153 | +€3,763 | +4.3% |
| Cash at bank and in hand | 54/58 | €25,615 | €22,602 | -€3,013 | -11.8% |
| Total equity and liabilities | 10/49 | €120,112 | €116,700 | -€3,413 | -2.8% |
| Equity | 10/15 | €103,419 | €104,515 | +€1,095 | +1.1% |
| Contributions | 10/11 | €14,205 | €14,205 | = | 0.0% |
| Reserves | 13 | €15,271 | €15,271 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,411 | €13,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,943 | €75,039 | +€1,095 | +1.5% |
| Amounts payable | 17/49 | €16,693 | €12,185 | -€4,508 | -27.0% |
| Amounts payable within one year | 42/48 | €16,693 | €12,185 | -€4,508 | -27.0% |
| Trade debts | 44 | €6,715 | €442 | -€6,273 | -93.4% |
| Suppliers | 440/4 | €6,715 | €442 | -€6,273 | -93.4% |
| Taxes, remuneration and social security | 45 | €9,979 | €11,743 | +€1,764 | +17.7% |
| Taxes | 450/3 | €9,979 | €11,743 | +€1,764 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €926 | +€552 | +147.8% |
| Other operating charges | 640/8 | €900 | €520 | -€380 | -42.2% |
| Gross operating margin | 9900 | €29,461 | -€509 | -€29,970 | |
| Operating profit (loss) | 9901 | €28,188 | -€1,955 | -€30,142 | |
| Financial income | 75/76B | €5,219 | €4,855 | -€364 | -7.0% |
| Recurring financial income | 75 | €5,219 | €4,855 | -€364 | -7.0% |
| Financial charges | 65/66B | €53 | €40 | -€12 | -23.2% |
| Recurring financial charges | 65 | €53 | €40 | -€12 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €33,354 | €2,860 | -€30,494 | -91.4% |
| Income taxes | 67/77 | €9,979 | €1,764 | -€8,214 | -82.3% |
| Profit (loss) for the period | 9904 | €23,375 | €1,095 | -€22,280 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,375 | €1,095 | -€22,280 | -95.3% |
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 8 October 2026 via checked.be.