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
- Current investments +€15,002
up €15,002 (+18.7%), from €80,187 to €95,189
- Tangible fixed assets -€12,583
down €12,583 (-68.8%), from €18,280 to €5,697
of which Furniture and vehicles: -€7,065
- Receivables within one year -€4,024
down €4,024 (-35.0%), from €11,502 to €7,478
of which Trade receivables: -€2,703
- Cash -€1,774
down €1,774 (-34.2%), from €5,191 to €3,417
mainly Current investments (-€15,002) and Contributions, distributions and other (-€12,000)
- Other debts -€7,138
down €7,138 (-35.6%), from €20,038 to €12,900
- Reserves +€4,177
up €4,177 (+6.1%), from €68,428 to €72,605
of which Distributable reserves: +€4,177
- Tax, wage and social debts -€2,756
down €2,756 (-24.8%), from €11,126 to €8,370
- Gross operating margin +€5,651
up €5,651 (+19.6%), from €28,788 to €34,439
- Taxes -€1,363
down €1,363 (-19.6%), from €6,968 to €5,605
- Depreciation -€380
down €380 (-4.1%), from €9,251 to €8,871
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 | €119,800 | €113,942 | -€5,858 | -4.9% |
| Fixed assets | 21/28 | €21,009 | €6,994 | -€14,015 | -66.7% |
| Intangible fixed assets | 21 | €1,729 | €1,297 | -€432 | -25.0% |
| Tangible fixed assets | 22/27 | €18,280 | €5,697 | -€12,583 | -68.8% |
| Plant, machinery and equipment | 23 | €5,425 | €177 | -€5,248 | -96.7% |
| Furniture and vehicles | 24 | €12,004 | €4,939 | -€7,065 | -58.9% |
| Other tangible fixed assets | 26 | €851 | €581 | -€270 | -31.7% |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €98,791 | €106,948 | +€8,157 | +8.3% |
| Stocks and contracts in progress | 3 | €1,088 | - | -€1,088 | |
| Stocks | 30/36 | €1,088 | - | -€1,088 | |
| Amounts receivable within one year | 40/41 | €11,502 | €7,478 | -€4,024 | -35.0% |
| Trade receivables | 40 | €10,181 | €7,478 | -€2,703 | -26.5% |
| Other amounts receivable | 41 | €1,321 | - | -€1,321 | |
| Current investments | 50/53 | €80,187 | €95,189 | +€15,002 | +18.7% |
| Cash at bank and in hand | 54/58 | €5,191 | €3,417 | -€1,774 | -34.2% |
| Deferred charges and accrued income | 490/1 | €823 | €864 | +€41 | +5.0% |
| Total equity and liabilities | 10/49 | €119,800 | €113,942 | -€5,858 | -4.9% |
| Equity | 10/15 | €88,428 | €92,605 | +€4,177 | +4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,428 | €72,605 | +€4,177 | +6.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €66,428 | €70,605 | +€4,177 | +6.3% |
| Amounts payable | 17/49 | €31,372 | €21,337 | -€10,035 | -32.0% |
| Amounts payable within one year | 42/48 | €31,372 | €21,337 | -€10,035 | -32.0% |
| Trade debts | 44 | €208 | €67 | -€141 | -67.8% |
| Suppliers | 440/4 | €208 | €67 | -€141 | -67.8% |
| Taxes, remuneration and social security | 45 | €11,126 | €8,370 | -€2,756 | -24.8% |
| Taxes | 450/3 | €11,126 | €8,370 | -€2,756 | -24.8% |
| Other amounts payable | 47/48 | €20,038 | €12,900 | -€7,138 | -35.6% |
| Non-recurring operating income | 76A | - | €6,091 | +€6,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,251 | €8,871 | -€380 | -4.1% |
| Other operating charges | 640/8 | €505 | €583 | +€78 | +15.4% |
| Non-recurring operating charges | 66A | - | €3,845 | +€3,845 | |
| Gross operating margin | 9900 | €28,788 | €34,439 | +€5,651 | +19.6% |
| Operating profit (loss) | 9901 | €19,032 | €21,140 | +€2,108 | +11.1% |
| Financial income | 75/76B | €964 | €724 | -€240 | -24.9% |
| Recurring financial income | 75 | €964 | €724 | -€240 | -24.9% |
| Financial charges | 65/66B | €74 | €82 | +€8 | +10.8% |
| Recurring financial charges | 65 | €74 | €82 | +€8 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €19,922 | €21,782 | +€1,860 | +9.3% |
| Income taxes | 67/77 | €6,968 | €5,605 | -€1,363 | -19.6% |
| Profit (loss) for the period | 9904 | €12,954 | €16,177 | +€3,223 | +24.9% |
| Transfer from tax-exempt reserves | 789 | €9,077 | - | -€9,077 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,031 | €16,177 | -€5,854 | -26.6% |
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 28 September 2026 via checked.be.