JACOBS i3: 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 i3
Largest movements
- Receivables within one year -€167,309
down €167,309 (-57.4%), from €291,458 to €124,149
of which Trade receivables: -€117,745
- Cash -€101,967
down €101,967 (-44.3%), from €230,178 to €128,211
mainly Debts after one year (-€89,884) and Trade debts (-€79,298)
- Tangible fixed assets -€26,636
down €26,636 (-27.9%), from €95,332 to €68,696
of which Furniture and vehicles: -€24,113
- Debts after one year -€89,884
down €89,884 (-71.6%), from €125,464 to €35,580
- Trade debts -€79,298
down €79,298 (-23.1%), from €342,869 to €263,571
- Other debts -€64,732
down €64,732 (-68.6%), from €94,363 to €29,631
- Reserves -€58,027
down €58,027 (-32.4%), from €178,958 to €120,931
- Depreciation -€64,387
down €64,387 (-67.5%), from €95,409 to €31,022
- Staff costs -€28,896
down €28,896 (-13.0%), from €221,689 to €192,793
- Gross operating margin -€3,613
down €3,613 (-2.0%), from €178,388 to €174,775
- Financial charges +€2,178
up €2,178 (+43.2%), from €5,044 to €7,223
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 | €866,074 | €575,594 | -€290,480 | -33.5% |
| Fixed assets | 21/28 | €95,332 | €68,696 | -€26,636 | -27.9% |
| Tangible fixed assets | 22/27 | €95,332 | €68,696 | -€26,636 | -27.9% |
| Plant, machinery and equipment | 23 | €6,406 | €3,882 | -€2,524 | -39.4% |
| Furniture and vehicles | 24 | €88,926 | €64,814 | -€24,113 | -27.1% |
| Current assets | 29/58 | €770,742 | €506,898 | -€263,844 | -34.2% |
| Stocks and contracts in progress | 3 | €241,943 | €248,332 | +€6,389 | +2.6% |
| Stocks | 30/36 | €241,943 | €248,332 | +€6,389 | +2.6% |
| Amounts receivable within one year | 40/41 | €291,458 | €124,149 | -€167,309 | -57.4% |
| Trade receivables | 40 | €237,196 | €119,451 | -€117,745 | -49.6% |
| Other amounts receivable | 41 | €54,262 | €4,698 | -€49,565 | -91.3% |
| Cash at bank and in hand | 54/58 | €230,178 | €128,211 | -€101,967 | -44.3% |
| Deferred charges and accrued income | 490/1 | €7,164 | €6,207 | -€957 | -13.4% |
| Total equity and liabilities | 10/49 | €866,074 | €575,594 | -€290,480 | -33.5% |
| Equity | 10/15 | €198,958 | €140,931 | -€58,027 | -29.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €178,958 | €120,931 | -€58,027 | -32.4% |
| Distributable reserves | 133 | €178,958 | €120,931 | -€58,027 | -32.4% |
| Amounts payable | 17/49 | €667,117 | €434,663 | -€232,453 | -34.8% |
| Amounts payable after more than one year | 17 | €125,464 | €35,580 | -€89,884 | -71.6% |
| Financial debts | 170/4 | €125,464 | €35,580 | -€89,884 | -71.6% |
| Amounts payable within one year | 42/48 | €532,732 | €390,006 | -€142,726 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €90,148 | €89,884 | -€264 | -0.3% |
| Trade debts | 44 | €342,869 | €263,571 | -€79,298 | -23.1% |
| Suppliers | 440/4 | €342,869 | €263,571 | -€79,298 | -23.1% |
| Taxes, remuneration and social security | 45 | €5,351 | €6,920 | +€1,568 | +29.3% |
| Taxes | 450/3 | €405 | €1,228 | +€823 | +203% |
| Remuneration and social security | 454/9 | €4,947 | €5,692 | +€745 | +15.1% |
| Other amounts payable | 47/48 | €94,363 | €29,631 | -€64,732 | -68.6% |
| Accrued charges and deferred income | 492/3 | €8,921 | €9,077 | +€157 | +1.8% |
| Non-recurring operating income | 76A | €1,500 | €1,405 | -€95 | -6.3% |
| Remuneration, social security and pensions | 62 | €221,689 | €192,793 | -€28,896 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,409 | €31,022 | -€64,387 | -67.5% |
| Other operating charges | 640/8 | €2,752 | €2,684 | -€68 | -2.5% |
| Gross operating margin | 9900 | €178,388 | €174,775 | -€3,613 | -2.0% |
| Operating profit (loss) | 9901 | -€141,462 | -€51,724 | +€89,739 | +63.4% |
| Financial income | 75/76B | €3,112 | €1,330 | -€1,781 | -57.2% |
| Recurring financial income | 75 | €3,112 | €1,330 | -€1,781 | -57.2% |
| Financial charges | 65/66B | €5,044 | €7,223 | +€2,178 | +43.2% |
| Recurring financial charges | 65 | €5,044 | €7,223 | +€2,178 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | -€143,395 | -€57,616 | +€85,779 | +59.8% |
| Income taxes | 67/77 | -€37 | €411 | +€448 | |
| Profit (loss) for the period | 9904 | -€143,359 | -€58,027 | +€85,332 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€143,359 | -€58,027 | +€85,332 | +59.5% |
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 13 October 2026 via checked.be.