JACOBS ARCHITECTENBUREAU: what changed
Two financial 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 ARCHITECTENBUREAU
Largest movements
- Current investments +€230,000
up €230,000 (+708%), from €32,500 to €262,500
- Cash -€109,912
down €109,912 (-21.1%), from €521,905 to €411,993
mainly Current investments (-€230,000) and Other debts (-€10,383)
- Receivables within one year -€53,872
down €53,872 (-85.4%), from €63,085 to €9,213
of which Trade receivables: -€55,500
- Tangible fixed assets -€21,543
down €21,543 (-23.7%), from €90,865 to €69,322
of which Land and buildings: -€14,087
- Reserves +€57,670
up €57,670 (+9.9%), from €580,358 to €638,028
of which Distributable reserves: +€58,745
- Other debts -€10,383
down €10,383 (-83.3%), from €12,464 to €2,081
- Tax, wage and social debts -€9,909
down €9,909 (-83.2%), from €11,912 to €2,003
- Write-downs -€21,605
down €21,605, from €11,848 to -€9,758
- Gross operating margin -€7,258
down €7,258 (-6.7%), from €108,127 to €100,869
- Taxes +€4,138
up €4,138 (+17.0%), from €24,284 to €28,422
- Depreciation +€1,320
up €1,320 (+5.3%), from €24,762 to €26,082
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.
Derived cash bridge
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 | €727,221 | €766,357 | +€39,136 | +5.4% |
| Fixed assets | 21/28 | €95,755 | €72,890 | -€22,865 | -23.9% |
| Intangible fixed assets | 21 | €3,626 | €2,303 | -€1,323 | -36.5% |
| Tangible fixed assets | 22/27 | €90,865 | €69,322 | -€21,543 | -23.7% |
| Land and buildings | 22 | €56,198 | €42,111 | -€14,087 | -25.1% |
| Plant, machinery and equipment | 23 | €1,715 | €3,159 | +€1,444 | +84.2% |
| Furniture and vehicles | 24 | €32,392 | €23,555 | -€8,837 | -27.3% |
| Other tangible fixed assets | 26 | €560 | €497 | -€62 | -11.1% |
| Financial fixed assets | 28 | €1,265 | €1,265 | = | 0.0% |
| Current assets | 29/58 | €631,465 | €693,467 | +€62,001 | +9.8% |
| Amounts receivable within one year | 40/41 | €63,085 | €9,213 | -€53,872 | -85.4% |
| Trade receivables | 40 | €63,084 | €7,585 | -€55,500 | -88.0% |
| Other amounts receivable | 41 | €1 | €1,628 | +€1,628 | +235,880% |
| Current investments | 50/53 | €32,500 | €262,500 | +€230,000 | +708% |
| Cash at bank and in hand | 54/58 | €521,905 | €411,993 | -€109,912 | -21.1% |
| Deferred charges and accrued income | 490/1 | €13,975 | €9,761 | -€4,214 | -30.2% |
| Total equity and liabilities | 10/49 | €727,221 | €766,357 | +€39,136 | +5.4% |
| Equity | 10/15 | €680,632 | €738,302 | +€57,670 | +8.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €580,358 | €638,028 | +€57,670 | +9.9% |
| Tax-exempt reserves | 132 | €11,562 | €10,487 | -€1,075 | -9.3% |
| Distributable reserves | 133 | €568,797 | €627,542 | +€58,745 | +10.3% |
| Profit (loss) carried forward | 14 | €87,874 | €87,874 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,854 | €3,496 | -€358 | -9.3% |
| Deferred taxes | 168 | €3,854 | €3,496 | -€358 | -9.3% |
| Amounts payable | 17/49 | €42,735 | €24,559 | -€18,176 | -42.5% |
| Amounts payable within one year | 42/48 | €42,495 | €23,666 | -€18,829 | -44.3% |
| Trade debts | 44 | €18,119 | €19,582 | +€1,463 | +8.1% |
| Suppliers | 440/4 | €18,119 | €19,582 | +€1,463 | +8.1% |
| Taxes, remuneration and social security | 45 | €11,912 | €2,003 | -€9,909 | -83.2% |
| Taxes | 450/3 | €11,912 | €2,003 | -€9,909 | -83.2% |
| Other amounts payable | 47/48 | €12,464 | €2,081 | -€10,383 | -83.3% |
| Accrued charges and deferred income | 492/3 | €240 | €893 | +€653 | +272% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,762 | €26,082 | +€1,320 | +5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,848 | -€9,758 | -€21,605 | |
| Other operating charges | 640/8 | €2,182 | €2,463 | +€281 | +12.9% |
| Gross operating margin | 9900 | €108,127 | €100,869 | -€7,258 | -6.7% |
| Operating profit (loss) | 9901 | €69,336 | €82,082 | +€12,746 | +18.4% |
| Financial income | 75/76B | €5,312 | €4,733 | -€580 | -10.9% |
| Recurring financial income | 75 | €5,312 | €4,733 | -€580 | -10.9% |
| Financial charges | 65/66B | €1,496 | €1,080 | -€416 | -27.8% |
| Recurring financial charges | 65 | €1,496 | €1,080 | -€416 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €73,152 | €85,734 | +€12,582 | +17.2% |
| Transfer from deferred taxes | 780 | €358 | €358 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €24,284 | €28,422 | +€4,138 | +17.0% |
| Profit (loss) for the period | 9904 | €49,226 | €57,670 | +€8,444 | +17.2% |
| Transfer from tax-exempt reserves | 789 | €1,075 | €1,075 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €50,301 | €58,745 | +€8,444 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.