JACOBS JAN: 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 JAN
Largest movements
- Receivables within one year -€13,687
down €13,687 (-72.2%), from €18,970 to €5,283
of which Other amounts receivable: -€13,422
- Tangible fixed assets +€13,148
up €13,148 (+167.0%), from €7,871 to €21,019
- Cash +€3,582
up €3,582 (+41.0%), from €8,729 to €12,312
mainly Receivables within one year (+€13,687) and Depreciation (+€11,680)
- Profit (loss) carried forward +€2,799
up €2,799 (+52.9%), from -€5,290 to -€2,491
- Short-term financial debts +€507
new in 2025: €507
- Gross operating margin +€8,935
up €8,935 (+142.5%), from €6,272 to €15,208
- Depreciation +€2,977
up €2,977 (+34.2%), from €8,703 to €11,680
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.
Cash bridge derived
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 | €35,683 | €38,726 | +€3,043 | +8.5% |
| Fixed assets | 21/28 | €7,983 | €21,131 | +€13,148 | +164.7% |
| Tangible fixed assets | 22/27 | €7,871 | €21,019 | +€13,148 | +167.0% |
| Furniture and vehicles | 24 | €7,871 | €21,019 | +€13,148 | +167.0% |
| Financial fixed assets | 28 | €113 | €113 | = | 0.0% |
| Current assets | 29/58 | €27,699 | €17,595 | -€10,105 | -36.5% |
| Amounts receivable within one year | 40/41 | €18,970 | €5,283 | -€13,687 | -72.2% |
| Trade receivables | 40 | €938 | €672 | -€265 | -28.3% |
| Other amounts receivable | 41 | €18,032 | €4,610 | -€13,422 | -74.4% |
| Cash at bank and in hand | 54/58 | €8,729 | €12,312 | +€3,582 | +41.0% |
| Total equity and liabilities | 10/49 | €35,683 | €38,726 | +€3,043 | +8.5% |
| Equity | 10/15 | €35,152 | €37,951 | +€2,799 | +8.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,850 | €21,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €19,991 | €19,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,290 | -€2,491 | +€2,799 | +52.9% |
| Amounts payable | 17/49 | €530 | €775 | +€245 | +46.2% |
| Amounts payable within one year | 42/48 | €530 | €775 | +€245 | +46.2% |
| Financial debts | 43 | - | €507 | +€507 | |
| Other loans | 439 | - | €507 | +€507 | |
| Trade debts | 44 | €530 | €268 | -€262 | -49.4% |
| Suppliers | 440/4 | €530 | €268 | -€262 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,703 | €11,680 | +€2,977 | +34.2% |
| Other operating charges | 640/8 | €352 | €471 | +€119 | +33.7% |
| Non-recurring operating charges | 66A | €2,325 | - | -€2,325 | |
| Gross operating margin | 9900 | €6,272 | €15,208 | +€8,935 | +142.5% |
| Operating profit (loss) | 9901 | -€5,108 | €3,057 | +€8,165 | |
| Financial income | 75/76B | €9 | €1 | -€8 | -88.7% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -88.7% |
| Financial charges | 65/66B | €220 | €94 | -€126 | -57.2% |
| Recurring financial charges | 65 | €220 | €94 | -€126 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,319 | €2,964 | +€8,282 | |
| Income taxes | 67/77 | €128 | €165 | +€37 | +28.9% |
| Profit (loss) for the period | 9904 | -€5,447 | €2,799 | +€8,245 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,447 | €2,799 | +€8,245 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.