JACOBS G. CONSULTING: 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 G. CONSULTING
Largest movements
- Receivables within one year -€173,245
down €173,245 (-47.2%), from €367,282 to €194,037
of which Other amounts receivable: -€175,357
- Tangible fixed assets -€28,681
down €28,681 (-5.6%), from €508,288 to €479,606
of which Land and buildings: -€24,910
- Other debts -€123,766
down €123,766 (-100%), from €123,766 to €0
- Debts after one year -€116,013
down €116,013 (-33.1%), from €350,515 to €234,502
- Reserves +€36,398
up €36,398 (+21.0%), from €173,736 to €210,134
- Financial income +€10,643
up €10,643 (+113%), from €9,444 to €20,086
- Financial charges -€3,266
down €3,266 (-16.3%), from €20,095 to €16,829
- Taxes +€2,969
up €2,969 (+21.8%), from €13,623 to €16,593
- Depreciation +€2,858
up €2,858 (+9.5%), from €29,930 to €32,788
- Gross operating margin +€2,051
up €2,051 (+2.3%), from €89,694 to €91,745
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 | €880,478 | €673,703 | -€206,774 | -23.5% |
| Fixed assets | 21/28 | €508,338 | €479,656 | -€28,681 | -5.6% |
| Tangible fixed assets | 22/27 | €508,288 | €479,606 | -€28,681 | -5.6% |
| Land and buildings | 22 | €491,567 | €466,656 | -€24,910 | -5.1% |
| Plant, machinery and equipment | 23 | €450 | €300 | -€150 | -33.3% |
| Furniture and vehicles | 24 | €16,271 | €12,650 | -€3,621 | -22.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €372,140 | €194,047 | -€178,093 | -47.9% |
| Amounts receivable within one year | 40/41 | €367,282 | €194,037 | -€173,245 | -47.2% |
| Trade receivables | 40 | €18,625 | €20,737 | +€2,112 | +11.3% |
| Other amounts receivable | 41 | €348,657 | €173,300 | -€175,357 | -50.3% |
| Cash at bank and in hand | 54/58 | €1,704 | €10 | -€1,694 | -99.4% |
| Deferred charges and accrued income | 490/1 | €3,154 | €0 | -€3,154 | -100% |
| Total equity and liabilities | 10/49 | €880,478 | €673,703 | -€206,774 | -23.5% |
| Equity | 10/15 | €318,412 | €353,834 | +€35,422 | +11.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €173,736 | €210,134 | +€36,398 | +21.0% |
| Distributable reserves | 133 | €173,736 | €210,134 | +€36,398 | +21.0% |
| Profit (loss) carried forward | 14 | €142,676 | €141,700 | -€976 | -0.7% |
| Amounts payable | 17/49 | €562,065 | €319,869 | -€242,196 | -43.1% |
| Amounts payable after more than one year | 17 | €350,515 | €234,502 | -€116,013 | -33.1% |
| Financial debts | 170/4 | €350,515 | €234,502 | -€116,013 | -33.1% |
| Amounts payable within one year | 42/48 | €205,504 | €79,321 | -€126,183 | -61.4% |
| Current portion of amounts payable after more than one year | 42 | €55,218 | €55,901 | +€683 | +1.2% |
| Financial debts | 43 | €0 | €6,715 | +€6,715 | |
| Credit institutions | 430/8 | €0 | €6,715 | +€6,715 | |
| Trade debts | 44 | €3,808 | €2,457 | -€1,351 | -35.5% |
| Suppliers | 440/4 | €3,808 | €2,457 | -€1,351 | -35.5% |
| Taxes, remuneration and social security | 45 | €22,713 | €14,248 | -€8,465 | -37.3% |
| Taxes | 450/3 | €22,713 | €14,248 | -€8,465 | -37.3% |
| Other amounts payable | 47/48 | €123,766 | €0 | -€123,766 | -100% |
| Accrued charges and deferred income | 492/3 | €6,046 | €6,046 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €46 | €0 | -€46 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,930 | €32,788 | +€2,858 | +9.5% |
| Other operating charges | 640/8 | €6,582 | €6,703 | +€122 | +1.8% |
| Non-recurring operating charges | 66A | - | €2,520 | +€2,520 | |
| Gross operating margin | 9900 | €89,694 | €91,745 | +€2,051 | +2.3% |
| Operating profit (loss) | 9901 | €53,136 | €49,734 | -€3,402 | -6.4% |
| Financial income | 75/76B | €9,444 | €20,086 | +€10,643 | +113% |
| Recurring financial income | 75 | €9,444 | €20,086 | +€10,643 | +113% |
| Financial charges | 65/66B | €20,095 | €16,829 | -€3,266 | -16.3% |
| Recurring financial charges | 65 | €20,095 | €16,829 | -€3,266 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €42,484 | €52,991 | +€10,507 | +24.7% |
| Income taxes | 67/77 | €13,623 | €16,593 | +€2,969 | +21.8% |
| Profit (loss) for the period | 9904 | €28,861 | €36,398 | +€7,537 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,861 | €36,398 | +€7,537 | +26.1% |
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 20 October 2026 via checked.be.