Jacobs Dieter: 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 Dieter
Largest movements
- Tangible fixed assets -€23,274
down €23,274 (-8.9%), from €262,237 to €238,963
of which Land and buildings: -€13,787
- Receivables within one year +€17,106
up €17,106 (+154%), from €11,098 to €28,204
of which Other amounts receivable: +€10,933
- Deferred charges and accrued income -€15,903
down €15,903 (-88.9%), from €17,892 to €1,989
- Cash +€5,961
up €5,961 (+52.1%), from €11,439 to €17,400
mainly Depreciation (+€27,926) and Deferred charges and accrued income (+€15,903)
- Debts after one year -€11,925
down €11,925 (-7.5%), from €159,723 to €147,798
- Current portion of long-term debt +€6,529
up €6,529 (+45.6%), from €14,321 to €20,850
- Short-term financial debts -€4,181
no longer reported in 2025 (was €4,181)
- Gross operating margin -€7,260
down €7,260 (-13.7%), from €52,993 to €45,733
- Other operating charges -€2,700
down €2,700 (-26.2%), from €10,300 to €7,600
- Taxes -€1,543
down €1,543 (-47.5%), from €3,245 to €1,702
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 | €315,326 | €300,788 | -€14,538 | -4.6% |
| Fixed assets | 21/28 | €262,237 | €238,963 | -€23,274 | -8.9% |
| Tangible fixed assets | 22/27 | €262,237 | €238,963 | -€23,274 | -8.9% |
| Land and buildings | 22 | €234,625 | €220,838 | -€13,787 | -5.9% |
| Plant, machinery and equipment | 23 | €10,346 | €8,606 | -€1,740 | -16.8% |
| Furniture and vehicles | 24 | €17,266 | €9,519 | -€7,747 | -44.9% |
| Current assets | 29/58 | €53,089 | €61,825 | +€8,736 | +16.5% |
| Stocks and contracts in progress | 3 | €12,660 | €14,232 | +€1,572 | +12.4% |
| Stocks | 30/36 | €12,660 | - | -€12,660 | |
| Contracts in progress | 37 | - | €14,232 | +€14,232 | |
| Amounts receivable within one year | 40/41 | €11,098 | €28,204 | +€17,106 | +154% |
| Trade receivables | 40 | €4,579 | €10,752 | +€6,173 | +135% |
| Other amounts receivable | 41 | €6,519 | €17,452 | +€10,933 | +168% |
| Cash at bank and in hand | 54/58 | €11,439 | €17,400 | +€5,961 | +52.1% |
| Deferred charges and accrued income | 490/1 | €17,892 | €1,989 | -€15,903 | -88.9% |
| Total equity and liabilities | 10/49 | €315,326 | €300,788 | -€14,538 | -4.6% |
| Equity | 10/15 | €84,012 | €84,504 | +€492 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,610 | €14,610 | = | 0.0% |
| Distributable reserves | 133 | €14,610 | €14,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,802 | €51,294 | +€492 | +1.0% |
| Amounts payable | 17/49 | €231,314 | €216,284 | -€15,030 | -6.5% |
| Amounts payable after more than one year | 17 | €159,723 | €147,798 | -€11,925 | -7.5% |
| Financial debts | 170/4 | €159,723 | €147,798 | -€11,925 | -7.5% |
| Amounts payable within one year | 42/48 | €71,591 | €68,486 | -€3,105 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €14,321 | €20,850 | +€6,529 | +45.6% |
| Financial debts | 43 | €4,181 | - | -€4,181 | |
| Other loans | 439 | €4,181 | - | -€4,181 | |
| Trade debts | 44 | €16,603 | €13,939 | -€2,664 | -16.0% |
| Suppliers | 440/4 | €16,603 | €13,939 | -€2,664 | -16.0% |
| Other amounts payable | 47/48 | €36,486 | €33,697 | -€2,789 | -7.6% |
| Remuneration, social security and pensions | 62 | €4,399 | €4,142 | -€257 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,669 | €27,926 | +€257 | +0.9% |
| Other operating charges | 640/8 | €10,300 | €7,600 | -€2,700 | -26.2% |
| Gross operating margin | 9900 | €52,993 | €45,733 | -€7,260 | -13.7% |
| Operating profit (loss) | 9901 | €10,625 | €6,065 | -€4,560 | -42.9% |
| Financial income | 75/76B | €141 | €469 | +€328 | +233% |
| Recurring financial income | 75 | €141 | €469 | +€328 | +233% |
| Financial charges | 65/66B | €4,514 | €4,340 | -€174 | -3.9% |
| Recurring financial charges | 65 | €4,514 | €4,340 | -€174 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €6,252 | €2,194 | -€4,058 | -64.9% |
| Income taxes | 67/77 | €3,245 | €1,702 | -€1,543 | -47.5% |
| Profit (loss) for the period | 9904 | €3,007 | €492 | -€2,515 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,007 | €492 | -€2,515 | -83.6% |
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 23 October 2026 via checked.be.