JACOBS & JACOBS: what changed
Two fiscal 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 & JACOBS
Largest movements
- Receivables within one year +€87,433
up €87,433 (+1591.5%), from €5,494 to €92,927
of which Trade receivables: +€88,440
- Tangible fixed assets -€13,347
down €13,347 (-27.4%), from €48,625 to €35,278
- Trade debts +€46,137
up €46,137 (+816.3%), from €5,652 to €51,789
- Tax, wage and social debts +€11,832
up €11,832 (+79.8%), from €14,818 to €26,650
of which Taxes: +€11,832
- Debts after one year +€7,598
up €7,598 (+2.3%), from €328,376 to €335,974
- Other debts +€5,987
up €5,987 (+67.8%), from €8,824 to €14,811
- Gross operating margin +€41,411
up €41,411, from -€22,588 to €18,823
- Other operating charges +€1,673
up €1,673 (+475.4%), from €352 to €2,025
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,859 | €229,153 | +€73,294 | +47.0% |
| Fixed assets | 21/28 | €148,697 | €135,350 | -€13,347 | -9.0% |
| Tangible fixed assets | 22/27 | €48,625 | €35,278 | -€13,347 | -27.4% |
| Furniture and vehicles | 24 | €48,625 | €35,278 | -€13,347 | -27.4% |
| Financial fixed assets | 28 | €100,072 | €100,072 | = | 0.0% |
| Current assets | 29/58 | €7,162 | €93,802 | +€86,641 | +1209.8% |
| Amounts receivable within one year | 40/41 | €5,494 | €92,927 | +€87,433 | +1591.5% |
| Trade receivables | 40 | €4,487 | €92,927 | +€88,440 | +1971.3% |
| Other amounts receivable | 41 | €1,007 | - | -€1,007 | |
| Cash at bank and in hand | 54/58 | €950 | €366 | -€584 | -61.5% |
| Deferred charges and accrued income | 490/1 | €718 | €510 | -€208 | -28.9% |
| Total equity and liabilities | 10/49 | €155,859 | €229,153 | +€73,294 | +47.0% |
| Equity | 10/15 | -€216,190 | -€214,736 | +€1,454 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €920 | €920 | = | 0.0% |
| Distributable reserves | 133 | €920 | €920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,310 | -€221,856 | +€1,454 | +0.7% |
| Amounts payable | 17/49 | €372,049 | €443,888 | +€71,840 | +19.3% |
| Amounts payable after more than one year | 17 | €328,376 | €335,974 | +€7,598 | +2.3% |
| Financial debts | 170/4 | €328,376 | €335,974 | +€7,598 | +2.3% |
| Amounts payable within one year | 42/48 | €40,673 | €104,915 | +€64,242 | +157.9% |
| Current portion of amounts payable after more than one year | 42 | €11,379 | €11,665 | +€287 | +2.5% |
| Trade debts | 44 | €5,652 | €51,789 | +€46,137 | +816.3% |
| Suppliers | 440/4 | €5,652 | €51,789 | +€46,137 | +816.3% |
| Taxes, remuneration and social security | 45 | €14,818 | €26,650 | +€11,832 | +79.8% |
| Taxes | 450/3 | €225 | €12,057 | +€11,832 | +5258.5% |
| Remuneration and social security | 454/9 | €14,593 | €14,593 | = | 0.0% |
| Other amounts payable | 47/48 | €8,824 | €14,811 | +€5,987 | +67.8% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,347 | €13,347 | = | 0.0% |
| Other operating charges | 640/8 | €352 | €2,025 | +€1,673 | +475.4% |
| Gross operating margin | 9900 | -€22,588 | €18,823 | +€41,411 | |
| Operating profit (loss) | 9901 | -€36,287 | €3,452 | +€39,738 | |
| Financial income | 75/76B | €16 | €45 | +€29 | +184.5% |
| Recurring financial income | 75 | €16 | €45 | +€29 | +184.5% |
| Financial charges | 65/66B | €1,873 | €1,705 | -€168 | -9.0% |
| Recurring financial charges | 65 | €1,873 | €1,705 | -€168 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,144 | €1,792 | +€39,936 | |
| Income taxes | 67/77 | €225 | €338 | +€113 | +50.0% |
| Profit (loss) for the period | 9904 | -€38,369 | €1,454 | +€39,823 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,369 | €1,454 | +€39,823 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.