JACOBS - DE ROOVER: 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 - DE ROOVER
Largest movements
- Cash +€24,981
up €24,981 (+122%), from €20,553 to €45,535
mainly Depreciation (+€37,720) and Other debts (+€28,925)
- Receivables within one year +€23,026
up €23,026 (+526%), from €4,377 to €27,403
of which Other amounts receivable: +€12,970
- Deferred charges and accrued income -€12,730
no longer reported in 2025 (was €12,730)
- Tangible fixed assets -€6,763
down €6,763 (-8.1%), from €83,777 to €77,014
of which Land and buildings: -€11,153
- Stocks and contracts +€4,806
up €4,806 (+14.4%), from €33,300 to €38,106
- Other debts +€28,925
up €28,925 (+26.6%), from €108,934 to €137,859
- Current portion of long-term debt +€22,239
new in 2025: €22,239
- Short-term financial debts -€19,546
no longer reported in 2025 (was €19,546)
- Trade debts +€8,726
up €8,726 (+12.0%), from €72,696 to €81,421
- Profit (loss) carried forward -€3,687
down €3,687 (-3.3%), from -€111,206 to -€114,893
- Depreciation -€24,370
down €24,370 (-39.2%), from €62,090 to €37,720
- Gross operating margin -€9,108
down €9,108 (-16.0%), from €57,027 to €47,919
- Staff costs -€7,001
down €7,001 (-28.3%), from €24,710 to €17,709
- Other operating charges -€6,081
down €6,081 (-66.8%), from €9,097 to €3,016
- Financial income -€1,591
down €1,591 (-15.6%), from €10,166 to €8,575
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 | €155,846 | €189,167 | +€33,320 | +21.4% |
| Fixed assets | 21/28 | €84,886 | €78,123 | -€6,763 | -8.0% |
| Tangible fixed assets | 22/27 | €83,777 | €77,014 | -€6,763 | -8.1% |
| Land and buildings | 22 | €31,653 | €20,500 | -€11,153 | -35.2% |
| Plant, machinery and equipment | 23 | €24,986 | €17,902 | -€7,084 | -28.4% |
| Furniture and vehicles | 24 | €27,138 | €38,612 | +€11,473 | +42.3% |
| Financial fixed assets | 28 | €1,109 | €1,109 | = | 0.0% |
| Current assets | 29/58 | €70,960 | €111,044 | +€40,084 | +56.5% |
| Stocks and contracts in progress | 3 | €33,300 | €38,106 | +€4,806 | +14.4% |
| Stocks | 30/36 | €33,300 | €38,106 | +€4,806 | +14.4% |
| Amounts receivable within one year | 40/41 | €4,377 | €27,403 | +€23,026 | +526% |
| Trade receivables | 40 | €4,377 | €14,432 | +€10,056 | +230% |
| Other amounts receivable | 41 | - | €12,970 | +€12,970 | |
| Cash at bank and in hand | 54/58 | €20,553 | €45,535 | +€24,981 | +122% |
| Deferred charges and accrued income | 490/1 | €12,730 | - | -€12,730 | |
| Total equity and liabilities | 10/49 | €155,846 | €189,167 | +€33,320 | +21.4% |
| Equity | 10/15 | -€84,448 | -€88,135 | -€3,687 | -4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,166 | €8,166 | = | 0.0% |
| Non-distributable reserves | 130/1 | €408 | €408 | = | 0.0% |
| Legal reserve | 130 | €408 | €408 | = | 0.0% |
| Distributable reserves | 133 | €7,757 | €7,757 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,206 | -€114,893 | -€3,687 | -3.3% |
| Provisions and deferred taxes | 16 | €1,224 | €1,224 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,224 | €1,224 | = | 0.0% |
| Pensions and similar obligations | 160 | €1,224 | €1,224 | = | 0.0% |
| Amounts payable | 17/49 | €239,070 | €276,078 | +€37,008 | +15.5% |
| Amounts payable after more than one year | 17 | €28,088 | €28,977 | +€889 | +3.2% |
| Financial debts | 170/4 | €28,088 | €28,977 | +€889 | +3.2% |
| Amounts payable within one year | 42/48 | €207,007 | €244,940 | +€37,933 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | - | €22,239 | +€22,239 | |
| Financial debts | 43 | €19,546 | - | -€19,546 | |
| Credit institutions | 430/8 | €19,546 | - | -€19,546 | |
| Trade debts | 44 | €72,696 | €81,421 | +€8,726 | +12.0% |
| Suppliers | 440/4 | €72,696 | €81,421 | +€8,726 | +12.0% |
| Taxes, remuneration and social security | 45 | €5,832 | €3,421 | -€2,410 | -41.3% |
| Taxes | 450/3 | €5,832 | €3,421 | -€2,410 | -41.3% |
| Other amounts payable | 47/48 | €108,934 | €137,859 | +€28,925 | +26.6% |
| Accrued charges and deferred income | 492/3 | €3,976 | €2,161 | -€1,815 | -45.7% |
| Remuneration, social security and pensions | 62 | €24,710 | €17,709 | -€7,001 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,090 | €37,720 | -€24,370 | -39.2% |
| Other operating charges | 640/8 | €9,097 | €3,016 | -€6,081 | -66.8% |
| Gross operating margin | 9900 | €57,027 | €47,919 | -€9,108 | -16.0% |
| Operating profit (loss) | 9901 | -€38,871 | -€10,527 | +€28,344 | +72.9% |
| Financial income | 75/76B | €10,166 | €8,575 | -€1,591 | -15.6% |
| Recurring financial income | 75 | €10,166 | €8,575 | -€1,591 | -15.6% |
| Financial charges | 65/66B | €1,607 | €1,595 | -€12 | -0.8% |
| Recurring financial charges | 65 | €1,607 | €1,595 | -€12 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,312 | -€3,546 | +€26,766 | +88.3% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€30,452 | -€3,687 | +€26,765 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,452 | -€3,687 | +€26,765 | +87.9% |
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 15 October 2026 via checked.be.