Jacobs Consultancy: 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 Consultancy
Largest movements
- Cash -€23,310
down €23,310 (-92.7%), from €25,142 to €1,833
mainly Net result for the year (-€79,126) and Trade debts (-€7,248)
- Stocks and contracts -€15,838
no longer reported in 2025 (was €15,838)
- Receivables within one year +€2,729
up €2,729 (+38.9%), from €7,025 to €9,754
of which Trade receivables: +€2,132
- Tangible fixed assets -€603
down €603 (-49.4%), from €1,220 to €618
- Profit (loss) carried forward -€79,126
new in 2025: -€79,126
- Current portion of long-term debt +€26,139
new in 2025: €26,139
- Debts after one year +€17,423
new in 2025: €17,423
- Trade debts -€7,248
no longer reported in 2025 (was €7,248)
- Other debts +€3,651
up €3,651 (+103.1%), from €3,543 to €7,194
- Write-downs +€13,622
new in 2025: €13,622
- Gross operating margin -€12,555
down €12,555 (-49.9%), from €25,171 to €12,616
- Taxes -€6,347
down €6,347 (-96.5%), from €6,578 to €231
- Financial charges +€3,928
up €3,928 (+179.0%), from €2,194 to €6,122
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 | €52,851 | €16,077 | -€36,775 | -69.6% |
| Fixed assets | 21/28 | €1,681 | €1,078 | -€603 | -35.9% |
| Tangible fixed assets | 22/27 | €1,220 | €618 | -€603 | -49.4% |
| Plant, machinery and equipment | 23 | €1,220 | €618 | -€603 | -49.4% |
| Financial fixed assets | 28 | €461 | €461 | = | 0.0% |
| Current assets | 29/58 | €51,170 | €14,998 | -€36,172 | -70.7% |
| Stocks and contracts in progress | 3 | €15,838 | - | -€15,838 | |
| Stocks | 30/36 | €15,838 | - | -€15,838 | |
| Amounts receivable within one year | 40/41 | €7,025 | €9,754 | +€2,729 | +38.9% |
| Trade receivables | 40 | €6,767 | €8,898 | +€2,132 | +31.5% |
| Other amounts receivable | 41 | €258 | €856 | +€598 | +231.6% |
| Cash at bank and in hand | 54/58 | €25,142 | €1,833 | -€23,310 | -92.7% |
| Deferred charges and accrued income | 490/1 | €3,165 | €3,411 | +€246 | +7.8% |
| Total equity and liabilities | 10/49 | €52,851 | €16,077 | -€36,775 | -69.6% |
| Equity | 10/15 | €35,483 | -€43,644 | -€79,126 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,483 | €34,483 | = | 0.0% |
| Distributable reserves | 133 | €34,483 | €34,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€79,126 | -€79,126 | |
| Amounts payable | 17/49 | €17,369 | €59,720 | +€42,352 | +243.8% |
| Amounts payable after more than one year | 17 | - | €17,423 | +€17,423 | |
| Financial debts | 170/4 | - | €17,423 | +€17,423 | |
| Amounts payable within one year | 42/48 | €17,369 | €42,297 | +€24,928 | +143.5% |
| Current portion of amounts payable after more than one year | 42 | - | €26,139 | +€26,139 | |
| Trade debts | 44 | €7,248 | - | -€7,248 | |
| Suppliers | 440/4 | €7,248 | - | -€7,248 | |
| Taxes, remuneration and social security | 45 | €6,578 | €8,964 | +€2,386 | +36.3% |
| Taxes | 450/3 | €6,578 | €8,964 | +€2,386 | +36.3% |
| Other amounts payable | 47/48 | €3,543 | €7,194 | +€3,651 | +103.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €603 | +€15 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,622 | +€13,622 | |
| Other operating charges | 640/8 | €387 | €368 | -€20 | -5.1% |
| Non-recurring operating charges | 66A | - | €70,797 | +€70,797 | |
| Gross operating margin | 9900 | €25,171 | €12,616 | -€12,555 | -49.9% |
| Operating profit (loss) | 9901 | €24,196 | -€72,773 | -€96,969 | |
| Financial charges | 65/66B | €2,194 | €6,122 | +€3,928 | +179.0% |
| Recurring financial charges | 65 | €2,194 | €6,122 | +€3,928 | +179.0% |
| Profit (loss) for the period before taxes | 9903 | €22,002 | -€78,895 | -€100,897 | |
| Income taxes | 67/77 | €6,578 | €231 | -€6,347 | -96.5% |
| Profit (loss) for the period | 9904 | €15,424 | -€79,126 | -€94,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,424 | -€79,126 | -€94,550 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.