JACOBS EN ZOON: what changed
JACOBS EN ZOON
Largest movements
- Cash +€21,808
up €21,808 (+35.3%), from €61,754 to €83,563
mainly Net result for the year (+€21,407) and Stocks and contracts (+€12,750)
- Stocks and contracts -€12,750
no longer reported in 2022 (was €12,750)
- Tangible fixed assets +€8,226
up €8,226 (+902%), from €912 to €9,138
of which Furniture and vehicles: +€8,226
- Receivables within one year +€5,357
up €5,357 (+175%), from €3,053 to €8,409
- Profit (loss) carried forward +€21,407
up €21,407 (+30.9%), from -€69,178 to -€47,771
- Tax, wage and social debts +€7,701
up €7,701 (+79.6%), from €9,676 to €17,377
of which Remuneration and social security: +€4,175
- Trade debts -€6,467
down €6,467 (-10.5%), from €61,672 to €55,205
- Gross operating margin +€14,089
up €14,089 (+82.8%), from €17,014 to €31,103
- Depreciation +€2,514
up €2,514 (+1,103%), from €228 to €2,742
- Taxes +€2,500
up €2,500 (+71.4%), from €3,500 to €6,000
- Financial charges -€615
down €615 (-43.1%), from €1,426 to €811
- Other operating charges -€347
down €347 (-70.9%), from €489 to €142
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,420 | €102,061 | +€22,641 | +28.5% |
| Fixed assets | 21/28 | €1,013 | €9,239 | +€8,226 | +812% |
| Tangible fixed assets | 22/27 | €912 | €9,138 | +€8,226 | +902% |
| Plant, machinery and equipment | 23 | €912 | €912 | = | 0.0% |
| Furniture and vehicles | 24 | - | €8,226 | +€8,226 | |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €78,407 | €92,822 | +€14,415 | +18.4% |
| Stocks and contracts in progress | 3 | €12,750 | - | -€12,750 | |
| Stocks | 30/36 | €12,750 | - | -€12,750 | |
| Amounts receivable within one year | 40/41 | €3,053 | €8,409 | +€5,357 | +175% |
| Other amounts receivable | 41 | €3,053 | €8,409 | +€5,357 | +175% |
| Cash at bank and in hand | 54/58 | €61,754 | €83,563 | +€21,808 | +35.3% |
| Deferred charges and accrued income | 490/1 | €850 | €850 | = | 0.0% |
| Total equity and liabilities | 10/49 | €79,420 | €102,061 | +€22,641 | +28.5% |
| Equity | 10/15 | €5,571 | €26,979 | +€21,407 | +384% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €12,750 | €12,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €592 | €592 | = | 0.0% |
| Legal reserve | 130 | €592 | €592 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,157 | €12,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,178 | -€47,771 | +€21,407 | +30.9% |
| Amounts payable | 17/49 | €73,848 | €75,082 | +€1,234 | +1.7% |
| Amounts payable within one year | 42/48 | €71,348 | €72,582 | +€1,234 | +1.7% |
| Trade debts | 44 | €61,672 | €55,205 | -€6,467 | -10.5% |
| Suppliers | 440/4 | €61,672 | €55,205 | -€6,467 | -10.5% |
| Taxes, remuneration and social security | 45 | €9,676 | €17,377 | +€7,701 | +79.6% |
| Taxes | 450/3 | €9,676 | €13,203 | +€3,527 | +36.4% |
| Remuneration and social security | 454/9 | - | €4,175 | +€4,175 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €2,742 | +€2,514 | +1,103% |
| Other operating charges | 640/8 | €489 | €142 | -€347 | -70.9% |
| Gross operating margin | 9900 | €17,014 | €31,103 | +€14,089 | +82.8% |
| Operating profit (loss) | 9901 | €16,298 | €28,219 | +€11,921 | +73.1% |
| Financial income | 75/76B | €200 | - | -€200 | |
| Recurring financial income | 75 | €200 | - | -€200 | |
| Financial charges | 65/66B | €1,426 | €811 | -€615 | -43.1% |
| Recurring financial charges | 65 | €1,426 | €811 | -€615 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €15,071 | €27,407 | +€12,336 | +81.8% |
| Income taxes | 67/77 | €3,500 | €6,000 | +€2,500 | +71.4% |
| Profit (loss) for the period | 9904 | €11,571 | €21,407 | +€9,836 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,571 | €21,407 | +€9,836 | +85.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.