JACOBS AGI: what changed
JACOBS AGI
Largest movements
- Cash +€3,638
up €3,638 (+48.9%), from €7,433 to €11,071
mainly Net result for the year (+€8,697) and Deferred charges and accrued income (+€3,412)
- Deferred charges and accrued income -€3,412
down €3,412 (-88.8%), from €3,842 to €430
- Receivables within one year +€2,824
up €2,824 (+24.0%), from €11,772 to €14,595
of which Other amounts receivable: +€3,124
- Current investments +€2,000
up €2,000 (+50.0%), from €4,000 to €6,000
- Reserves +€8,697
up €8,697 (+37.8%), from €23,003 to €31,701
of which Distributable reserves: +€8,697
- Tax, wage and social debts -€2,298
down €2,298 (-74.9%), from €3,069 to €771
- Trade debts -€1,235
down €1,235 (-41.2%), from €3,001 to €1,766
- Gross operating margin -€7,183
down €7,183 (-29.0%), from €24,727 to €17,544
- Taxes -€2,107
down €2,107 (-31.8%), from €6,634 to €4,527
- Financial charges +€1,840
up €1,840 (+363%), from €507 to €2,347
- Depreciation +€421
up €421 (+53.0%), from €793 to €1,214
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,073 | €34,238 | +€5,165 | +17.8% |
| Fixed assets | 21/28 | €2,026 | €2,141 | +€115 | +5.7% |
| Tangible fixed assets | 22/27 | €2,026 | €2,141 | +€115 | +5.7% |
| Land and buildings | 22 | €28 | - | -€28 | |
| Furniture and vehicles | 24 | €1,998 | €2,141 | +€143 | +7.2% |
| Current assets | 29/58 | €27,047 | €32,096 | +€5,050 | +18.7% |
| Amounts receivable within one year | 40/41 | €11,772 | €14,595 | +€2,824 | +24.0% |
| Trade receivables | 40 | €8,984 | €8,683 | -€300 | -3.3% |
| Other amounts receivable | 41 | €2,788 | €5,912 | +€3,124 | +112% |
| Current investments | 50/53 | €4,000 | €6,000 | +€2,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €7,433 | €11,071 | +€3,638 | +48.9% |
| Deferred charges and accrued income | 490/1 | €3,842 | €430 | -€3,412 | -88.8% |
| Total equity and liabilities | 10/49 | €29,073 | €34,238 | +€5,165 | +17.8% |
| Equity | 10/15 | €23,003 | €31,701 | +€8,697 | +37.8% |
| Reserves | 13 | €23,003 | €31,701 | +€8,697 | +37.8% |
| Non-distributable reserves | 130/1 | €171 | €171 | = | 0.0% |
| Reserves not available under the articles | 1311 | €171 | €171 | = | 0.0% |
| Distributable reserves | 133 | €22,832 | €31,530 | +€8,697 | +38.1% |
| Amounts payable | 17/49 | €6,070 | €2,537 | -€3,533 | -58.2% |
| Amounts payable within one year | 42/48 | €6,070 | €2,537 | -€3,533 | -58.2% |
| Trade debts | 44 | €3,001 | €1,766 | -€1,235 | -41.2% |
| Suppliers | 440/4 | €3,001 | €1,766 | -€1,235 | -41.2% |
| Taxes, remuneration and social security | 45 | €3,069 | €771 | -€2,298 | -74.9% |
| Taxes | 450/3 | €3,069 | €771 | -€2,298 | -74.9% |
| Non-recurring operating income | 76A | €3,712 | - | -€3,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €1,214 | +€421 | +53.0% |
| Other operating charges | 640/8 | €924 | €759 | -€165 | -17.9% |
| Gross operating margin | 9900 | €24,727 | €17,544 | -€7,183 | -29.0% |
| Operating profit (loss) | 9901 | €23,009 | €15,571 | -€7,438 | -32.3% |
| Financial charges | 65/66B | €507 | €2,347 | +€1,840 | +363% |
| Recurring financial charges | 65 | €507 | €2,347 | +€1,840 | +363% |
| Profit (loss) for the period before taxes | 9903 | €22,502 | €13,224 | -€9,278 | -41.2% |
| Income taxes | 67/77 | €6,634 | €4,527 | -€2,107 | -31.8% |
| Profit (loss) for the period | 9904 | €15,868 | €8,697 | -€7,171 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,868 | €8,697 | -€7,171 | -45.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.