JACOBS HOTEL: 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 HOTEL
Largest movements
- Cash -€72,468
down €72,468 (-33.3%), from €217,655 to €145,187
mainly Receivables within one year (-€65,784) and Trade debts (-€20,400)
- Receivables within one year +€65,784
up €65,784 (+21.5%), from €306,382 to €372,167
- Trade debts -€20,400
down €20,400 (-16.3%), from €125,000 to €104,600
- Profit (loss) carried forward +€14,030
up €14,030 (+8.1%), from €172,273 to €186,303
- Financial income +€7,313
up €7,313 (+51.6%), from €14,177 to €21,491
- Gross operating margin +€6,791
up €6,791 (+75.7%), from -€8,966 to -€2,175
- Taxes -€690
down €690 (-14.1%), from €4,887 to €4,197
- Other operating charges -€194
down €194 (-16.9%), from €1,149 to €955
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 | €524,037 | €517,354 | -€6,683 | -1.3% |
| Current assets | 29/58 | €524,037 | €517,354 | -€6,683 | -1.3% |
| Amounts receivable within one year | 40/41 | €306,382 | €372,167 | +€65,784 | +21.5% |
| Other amounts receivable | 41 | €306,382 | €372,167 | +€65,784 | +21.5% |
| Cash at bank and in hand | 54/58 | €217,655 | €145,187 | -€72,468 | -33.3% |
| Total equity and liabilities | 10/49 | €524,037 | €517,354 | -€6,683 | -1.3% |
| Equity | 10/15 | €237,273 | €251,303 | +€14,030 | +5.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,273 | €186,303 | +€14,030 | +8.1% |
| Amounts payable | 17/49 | €286,763 | €266,050 | -€20,713 | -7.2% |
| Amounts payable within one year | 42/48 | €286,763 | €266,050 | -€20,713 | -7.2% |
| Trade debts | 44 | €125,000 | €104,600 | -€20,400 | -16.3% |
| Suppliers | 440/4 | €125,000 | €104,600 | -€20,400 | -16.3% |
| Taxes, remuneration and social security | 45 | €6,310 | €5,997 | -€313 | -5.0% |
| Taxes | 450/3 | €6,310 | €5,997 | -€313 | -5.0% |
| Other amounts payable | 47/48 | €155,453 | €155,453 | = | 0.0% |
| Other operating charges | 640/8 | €1,149 | €955 | -€194 | -16.9% |
| Gross operating margin | 9900 | -€8,966 | -€2,175 | +€6,791 | +75.7% |
| Operating profit (loss) | 9901 | -€10,115 | -€3,130 | +€6,985 | +69.1% |
| Financial income | 75/76B | €14,177 | €21,491 | +€7,313 | +51.6% |
| Recurring financial income | 75 | €14,177 | €21,491 | +€7,313 | +51.6% |
| Financial charges | 65/66B | €129 | €134 | +€5 | +3.5% |
| Recurring financial charges | 65 | €129 | €134 | +€5 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €3,933 | €18,227 | +€14,294 | +363% |
| Transfer from deferred taxes | 780 | €111,084 | - | -€111,084 | |
| Income taxes | 67/77 | €4,887 | €4,197 | -€690 | -14.1% |
| Profit (loss) for the period | 9904 | €110,129 | €14,030 | -€96,100 | -87.3% |
| Transfer from tax-exempt reserves | 789 | €333,251 | - | -€333,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €443,380 | €14,030 | -€429,350 | -96.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.