JACOBS INVEST: 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 INVEST
Largest movements
- Cash -€173,996
down €173,996 (-99.8%), from €174,348 to €352
mainly Tax, wage and social debts (-€143,510) and Receivables after one year (-€30,356)
- Receivables after one year +€30,356
up €30,356 (+10.1%), from €300,000 to €330,356
- Receivables within one year +€30,326
up €30,326 (+277%), from €10,950 to €41,276
of which Other amounts receivable: +€29,278
- Tax, wage and social debts -€143,510
no longer reported in 2025 (was €143,510)
- Other debts +€15,069
up €15,069 (+306%), from €4,931 to €20,000
- Short-term financial debts +€8,716
new in 2025: €8,716
- Gross operating margin +€21,529
up €21,529, from -€3,166 to €18,363
- Financial income -€1,650
down €1,650 (-98.6%), from €1,673 to €24
- Other operating charges +€981
up €981 (+15.5%), from €6,343 to €7,324
- Financial charges +€317
up €317 (+34.8%), from €910 to €1,227
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 | €783,355 | €665,968 | -€117,387 | -15.0% |
| Fixed assets | 21/28 | €291,949 | €287,572 | -€4,376 | -1.5% |
| Tangible fixed assets | 22/27 | €291,949 | €287,572 | -€4,376 | -1.5% |
| Land and buildings | 22 | €291,949 | €287,572 | -€4,376 | -1.5% |
| Current assets | 29/58 | €491,406 | €378,396 | -€113,010 | -23.0% |
| Amounts receivable after more than one year | 29 | €300,000 | €330,356 | +€30,356 | +10.1% |
| Other amounts receivable | 291 | €300,000 | €330,356 | +€30,356 | +10.1% |
| Amounts receivable within one year | 40/41 | €10,950 | €41,276 | +€30,326 | +277% |
| Trade receivables | 40 | - | €1,048 | +€1,048 | |
| Other amounts receivable | 41 | €10,950 | €40,228 | +€29,278 | +267% |
| Cash at bank and in hand | 54/58 | €174,348 | €352 | -€173,996 | -99.8% |
| Deferred charges and accrued income | 490/1 | €6,108 | €6,412 | +€304 | +5.0% |
| Total equity and liabilities | 10/49 | €783,355 | €665,968 | -€117,387 | -15.0% |
| Equity | 10/15 | €634,036 | €631,858 | -€2,178 | -0.3% |
| Contributions | 10/11 | €379,897 | €379,897 | = | 0.0% |
| Capital | 10 | €379,897 | €379,897 | = | 0.0% |
| Issued capital | 100 | €379,897 | €379,897 | = | 0.0% |
| Reserves | 13 | €274,860 | €274,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,990 | €37,990 | = | 0.0% |
| Legal reserve | 130 | €37,990 | €37,990 | = | 0.0% |
| Distributable reserves | 133 | €236,871 | €236,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,721 | -€22,899 | -€2,178 | -10.5% |
| Amounts payable | 17/49 | €149,319 | €34,110 | -€115,209 | -77.2% |
| Amounts payable within one year | 42/48 | €149,319 | €34,110 | -€115,209 | -77.2% |
| Financial debts | 43 | - | €8,716 | +€8,716 | |
| Credit institutions | 430/8 | - | €8,716 | +€8,716 | |
| Trade debts | 44 | €878 | €293 | -€585 | -66.6% |
| Suppliers | 440/4 | €878 | €293 | -€585 | -66.6% |
| Advances received on contracts in progress | 46 | - | €5,100 | +€5,100 | |
| Taxes, remuneration and social security | 45 | €143,510 | - | -€143,510 | |
| Taxes | 450/3 | €143,510 | - | -€143,510 | |
| Other amounts payable | 47/48 | €4,931 | €20,000 | +€15,069 | +306% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,975 | €12,013 | +€38 | +0.3% |
| Other operating charges | 640/8 | €6,343 | €7,324 | +€981 | +15.5% |
| Gross operating margin | 9900 | -€3,166 | €18,363 | +€21,529 | |
| Operating profit (loss) | 9901 | -€21,484 | -€974 | +€20,510 | +95.5% |
| Financial income | 75/76B | €1,673 | €24 | -€1,650 | -98.6% |
| Recurring financial income | 75 | €1,673 | €24 | -€1,650 | -98.6% |
| Financial charges | 65/66B | €910 | €1,227 | +€317 | +34.8% |
| Recurring financial charges | 65 | €910 | €1,227 | +€317 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,721 | -€2,178 | +€18,543 | +89.5% |
| Profit (loss) for the period | 9904 | -€20,721 | -€2,178 | +€18,543 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,721 | -€2,178 | +€18,543 | +89.5% |
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 21 October 2026 via checked.be.