JACOBS AUTOCARS: 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 AUTOCARS
Largest movements
- Tangible fixed assets +€7.8m
up €7.8m (+443.6%), from €1.8m to €9.5m
of which Furniture and vehicles: +€7.4m
- Cash -€2.1m
down €2.1m (-99.7%), from €2.1m to €5,192
mainly Investment in fixed assets (net) (-€8.7m) and Receivables within one year (-€1.0m)
- Receivables within one year +€1.0m
up €1.0m (+214.5%), from €485,895 to €1.5m
of which Other amounts receivable: +€981,481
- Deferred charges and accrued income +€281,577
up €281,577 (+2642.3%), from €10,657 to €292,233
- Other debts +€6.0m
up €6.0m (+3767722.6%), from €158 to €6.0m
- Tax, wage and social debts +€703,189
up €703,189 (+431.8%), from €162,854 to €866,043
of which Remuneration and social security: +€592,575
- Reserves +€506,763
up €506,763 (+25.1%), from €2.0m to €2.5m
of which Distributable reserves: +€506,763
- Trade debts +€374,429
up €374,429 (+100.4%), from €372,851 to €747,280
- Debts after one year -€289,941
down €289,941 (-24.8%), from €1.2m to €878,541
- Staff costs +€1.6m
up €1.6m (+99.9%), from €1.6m to €3.3m
- Gross operating margin +€1.6m
up €1.6m (+48.1%), from €3.3m to €4.9m
- Depreciation +€324,139
up €324,139 (+56.0%), from €578,821 to €902,960
- Taxes -€249,496
down €249,496 (-97.7%), from €255,265 to €5,769
- Financial charges +€81,388
up €81,388 (+127.0%), from €64,067 to €145,455
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 | €4,377,675 | €11,439,266 | +€7.1m | +161.3% |
| Fixed assets | 21/28 | €1,770,775 | €9,542,793 | +€7.8m | +438.9% |
| Intangible fixed assets | 21 | €17,349 | €13,452 | -€3,897 | -22.5% |
| Tangible fixed assets | 22/27 | €1,752,926 | €9,528,841 | +€7.8m | +443.6% |
| Land and buildings | 22 | - | €36,472 | +€36,472 | |
| Plant, machinery and equipment | 23 | €22,551 | €787,245 | +€764,695 | +3391.0% |
| Furniture and vehicles | 24 | €201,396 | €7,591,858 | +€7.4m | +3669.6% |
| Leasing and similar rights | 25 | €1,466,604 | €1,113,266 | -€353,338 | -24.1% |
| Assets under construction and advance payments | 27 | €62,375 | - | -€62,375 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €2,606,899 | €1,896,473 | -€710,427 | -27.3% |
| Stocks and contracts in progress | 3 | €43,717 | €70,696 | +€26,979 | +61.7% |
| Stocks | 30/36 | €43,717 | €70,696 | +€26,979 | +61.7% |
| Amounts receivable within one year | 40/41 | €485,895 | €1,528,352 | +€1.0m | +214.5% |
| Trade receivables | 40 | €398,243 | €459,219 | +€60,976 | +15.3% |
| Other amounts receivable | 41 | €87,652 | €1,069,133 | +€981,481 | +1119.7% |
| Cash at bank and in hand | 54/58 | €2,066,631 | €5,192 | -€2.1m | -99.7% |
| Deferred charges and accrued income | 490/1 | €10,657 | €292,233 | +€281,577 | +2642.3% |
| Total equity and liabilities | 10/49 | €4,377,675 | €11,439,266 | +€7.1m | +161.3% |
| Equity | 10/15 | €2,150,927 | €2,657,690 | +€506,763 | +23.6% |
| Contributions | 10/11 | €129,071 | €129,071 | = | 0.0% |
| Reserves | 13 | €2,021,856 | €2,528,618 | +€506,763 | +25.1% |
| Tax-exempt reserves | 132 | €73,694 | €73,694 | = | 0.0% |
| Distributable reserves | 133 | €1,948,162 | €2,454,924 | +€506,763 | +26.0% |
| Amounts payable | 17/49 | €2,226,748 | €8,781,576 | +€6.6m | +294.4% |
| Amounts payable after more than one year | 17 | €1,168,481 | €878,541 | -€289,941 | -24.8% |
| Financial debts | 170/4 | €1,168,481 | €878,541 | -€289,941 | -24.8% |
| Amounts payable within one year | 42/48 | €980,904 | €7,871,741 | +€6.9m | +702.5% |
| Current portion of amounts payable after more than one year | 42 | €445,041 | €295,085 | -€149,957 | -33.7% |
| Trade debts | 44 | €372,851 | €747,280 | +€374,429 | +100.4% |
| Suppliers | 440/4 | €372,851 | €747,280 | +€374,429 | +100.4% |
| Taxes, remuneration and social security | 45 | €162,854 | €866,043 | +€703,189 | +431.8% |
| Taxes | 450/3 | €20,655 | €131,269 | +€110,614 | +535.5% |
| Remuneration and social security | 454/9 | €142,199 | €734,774 | +€592,575 | +416.7% |
| Other amounts payable | 47/48 | €158 | €5,963,333 | +€6.0m | +3767722.6% |
| Accrued charges and deferred income | 492/3 | €77,362 | €31,295 | -€46,067 | -59.5% |
| Remuneration, social security and pensions | 62 | €1,640,687 | €3,279,473 | +€1.6m | +99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578,821 | €902,960 | +€324,139 | +56.0% |
| Other operating charges | 640/8 | €25,617 | €64,382 | +€38,765 | +151.3% |
| Non-recurring operating charges | 66A | €10,469 | - | -€10,469 | |
| Gross operating margin | 9900 | €3,312,796 | €4,904,736 | +€1.6m | +48.1% |
| Operating profit (loss) | 9901 | €1,057,201 | €657,920 | -€399,280 | -37.8% |
| Financial income | 75/76B | €4,203 | €66 | -€4,137 | -98.4% |
| Recurring financial income | 75 | €4,203 | €66 | -€4,137 | -98.4% |
| Financial charges | 65/66B | €64,067 | €145,455 | +€81,388 | +127.0% |
| Recurring financial charges | 65 | €64,067 | €145,455 | +€81,388 | +127.0% |
| Profit (loss) for the period before taxes | 9903 | €997,337 | €512,532 | -€484,805 | -48.6% |
| Income taxes | 67/77 | €255,265 | €5,769 | -€249,496 | -97.7% |
| Profit (loss) for the period | 9904 | €742,072 | €506,763 | -€235,310 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €742,072 | €506,763 | -€235,310 | -31.7% |
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 9 October 2026 via checked.be.