Jacobs Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets -€15,975
down €15,975 (-3.0%), from €528,791 to €512,816
- Receivables within one year +€5,589
up €5,589 (+131.3%), from €4,258 to €9,847
of which Other amounts receivable: +€5,337
- Profit (loss) carried forward -€13,796
down €13,796, from €4,625 to -€9,171
- Debts after one year -€8,374
down €8,374 (-1.6%), from €524,599 to €516,224
- Gross operating margin -€9,301
down €9,301 (-25.8%), from €35,992 to €26,692
- Depreciation +€3,260
up €3,260 (+12.6%), from €25,843 to €29,103
- Financial charges -€405
down €405 (-4.4%), from €9,265 to €8,861
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 | €545,518 | €532,538 | -€12,980 | -2.4% |
| Fixed assets | 21/28 | €528,791 | €512,816 | -€15,975 | -3.0% |
| Tangible fixed assets | 22/27 | €528,791 | €512,816 | -€15,975 | -3.0% |
| Land and buildings | 22 | €335,259 | €328,536 | -€6,723 | -2.0% |
| Plant, machinery and equipment | 23 | €89,951 | €84,454 | -€5,498 | -6.1% |
| Furniture and vehicles | 24 | - | €1,767 | +€1,767 | |
| Other tangible fixed assets | 26 | €103,580 | €98,059 | -€5,521 | -5.3% |
| Current assets | 29/58 | €16,727 | €19,722 | +€2,995 | +17.9% |
| Amounts receivable within one year | 40/41 | €4,258 | €9,847 | +€5,589 | +131.3% |
| Trade receivables | 40 | €2,657 | €2,909 | +€252 | +9.5% |
| Other amounts receivable | 41 | €1,601 | €6,938 | +€5,337 | +333.3% |
| Cash at bank and in hand | 54/58 | €12,469 | €9,874 | -€2,594 | -20.8% |
| Total equity and liabilities | 10/49 | €545,518 | €532,538 | -€12,980 | -2.4% |
| Equity | 10/15 | €6,625 | -€7,171 | -€13,796 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,625 | -€9,171 | -€13,796 | |
| Amounts payable | 17/49 | €538,893 | €539,709 | +€816 | +0.2% |
| Amounts payable after more than one year | 17 | €524,599 | €516,224 | -€8,374 | -1.6% |
| Financial debts | 170/4 | €524,599 | €516,224 | -€8,374 | -1.6% |
| Amounts payable within one year | 42/48 | €14,294 | €23,484 | +€9,190 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €12,579 | €13,083 | +€505 | +4.0% |
| Trade debts | 44 | €155 | €5,351 | +€5,196 | +3359.5% |
| Suppliers | 440/4 | €155 | €5,351 | +€5,196 | +3359.5% |
| Taxes, remuneration and social security | 45 | €1,561 | - | -€1,561 | |
| Taxes | 450/3 | €1,561 | - | -€1,561 | |
| Other amounts payable | 47/48 | - | €5,050 | +€5,050 | |
| Non-recurring operating income | 76A | €2,642 | - | -€2,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,843 | €29,103 | +€3,260 | +12.6% |
| Other operating charges | 640/8 | €2,290 | €2,524 | +€234 | +10.2% |
| Gross operating margin | 9900 | €35,992 | €26,692 | -€9,301 | -25.8% |
| Operating profit (loss) | 9901 | €7,859 | -€4,935 | -€12,795 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €9,265 | €8,861 | -€405 | -4.4% |
| Recurring financial charges | 65 | €9,265 | €8,861 | -€405 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,405 | -€13,796 | -€12,391 | -881.8% |
| Profit (loss) for the period | 9904 | -€1,405 | -€13,796 | -€12,391 | -881.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,405 | -€13,796 | -€12,391 | -881.8% |
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 5 October 2026 via checked.be.