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
- Stocks and contracts -€16,090
down €16,090 (-84.2%), from €19,103 to €3,013
- Receivables within one year -€8,836
down €8,836 (-69.8%), from €12,661 to €3,825
of which Other amounts receivable: -€8,836
- Cash +€5,197
up €5,197 (+3.8%), from €137,032 to €142,229
mainly Stocks and contracts (+€16,090) and Receivables within one year (+€8,836)
- Profit (loss) carried forward -€16,728
down €16,728, from €0 to -€16,728
- Reserves -€11,791
down €11,791 (-11.3%), from €104,526 to €92,735
of which Distributable reserves: -€11,791
- Other debts +€5,405
up €5,405 (+12.1%), from €44,570 to €49,975
- Gross operating margin -€20,383
down €20,383 (-712.5%), from -€2,861 to -€23,244
- Financial charges +€3,319
up €3,319 (+652.1%), from €509 to €3,828
- Other operating charges -€1,973
down €1,973 (-55.7%), from €3,544 to €1,572
- Financial income -€462
down €462 (-54.3%), from €851 to €389
- Taxes +€265
up €265, from €0 to €265
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,824 | €150,131 | -€20,692 | -12.1% |
| Current assets | 29/58 | €170,824 | €150,131 | -€20,692 | -12.1% |
| Stocks and contracts in progress | 3 | €19,103 | €3,013 | -€16,090 | -84.2% |
| Stocks | 30/36 | €19,103 | €3,013 | -€16,090 | -84.2% |
| Amounts receivable within one year | 40/41 | €12,661 | €3,825 | -€8,836 | -69.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,661 | €3,825 | -€8,836 | -69.8% |
| Cash at bank and in hand | 54/58 | €137,032 | €142,229 | +€5,197 | +3.8% |
| Deferred charges and accrued income | 490/1 | €2,028 | €1,065 | -€963 | -47.5% |
| Total equity and liabilities | 10/49 | €170,824 | €150,131 | -€20,692 | -12.1% |
| Equity | 10/15 | €123,118 | €94,599 | -€28,520 | -23.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €104,526 | €92,735 | -€11,791 | -11.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €102,667 | €90,876 | -€11,791 | -11.5% |
| Profit (loss) carried forward | 14 | €0 | -€16,728 | -€16,728 | |
| Amounts payable | 17/49 | €47,705 | €55,533 | +€7,827 | +16.4% |
| Amounts payable within one year | 42/48 | €47,705 | €53,845 | +€6,140 | +12.9% |
| Trade debts | 44 | €450 | €1,445 | +€996 | +221.4% |
| Suppliers | 440/4 | €450 | €1,445 | +€996 | +221.4% |
| Advances received on contracts in progress | 46 | €295 | €0 | -€295 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,390 | €2,425 | +€35 | +1.4% |
| Taxes | 450/3 | €1,090 | €2,425 | +€1,335 | +122.4% |
| Remuneration and social security | 454/9 | €1,300 | €0 | -€1,300 | -100.0% |
| Other amounts payable | 47/48 | €44,570 | €49,975 | +€5,405 | +12.1% |
| Accrued charges and deferred income | 492/3 | €0 | €1,687 | +€1,687 | |
| Other operating charges | 640/8 | €3,544 | €1,572 | -€1,973 | -55.7% |
| Gross operating margin | 9900 | -€2,861 | -€23,244 | -€20,383 | -712.5% |
| Operating profit (loss) | 9901 | -€6,405 | -€24,816 | -€18,410 | -287.4% |
| Financial income | 75/76B | €851 | €389 | -€462 | -54.3% |
| Recurring financial income | 75 | €851 | €389 | -€462 | -54.3% |
| Financial charges | 65/66B | €509 | €3,828 | +€3,319 | +652.1% |
| Recurring financial charges | 65 | €509 | €3,828 | +€3,319 | +652.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,063 | -€28,254 | -€22,192 | -366.0% |
| Income taxes | 67/77 | €0 | €265 | +€265 | |
| Profit (loss) for the period | 9904 | -€6,063 | -€28,520 | -€22,457 | -370.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,063 | -€28,520 | -€22,457 | -370.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.