Jacobs Jarne: 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 Jarne
Largest movements
- Cash +€53,734
up €53,734 (+80.7%), from €66,622 to €120,356
mainly Net result for the year (+€45,155) and Tax, wage and social debts (+€6,255)
- Intangible fixed assets -€4,000
down €4,000 (-36.8%), from €10,875 to €6,875
- Profit (loss) carried forward +€45,155
up €45,155 (+89.3%), from €50,592 to €95,747
- Tax, wage and social debts +€6,255
up €6,255 (+52.8%), from €11,843 to €18,098
- Other debts -€1,318
down €1,318 (-10.2%), from €12,939 to €11,621
- Gross operating margin +€12,256
up €12,256 (+23.0%), from €53,386 to €65,641
- Taxes +€7,025
up €7,025 (+84.8%), from €8,286 to €15,310
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 | €77,973 | €127,726 | +€49,753 | +63.8% |
| Fixed assets | 21/28 | €10,875 | €6,875 | -€4,000 | -36.8% |
| Intangible fixed assets | 21 | €10,875 | €6,875 | -€4,000 | -36.8% |
| Current assets | 29/58 | €67,098 | €120,851 | +€53,753 | +80.1% |
| Cash at bank and in hand | 54/58 | €66,622 | €120,356 | +€53,734 | +80.7% |
| Deferred charges and accrued income | 490/1 | €476 | €495 | +€19 | +4.1% |
| Total equity and liabilities | 10/49 | €77,973 | €127,726 | +€49,753 | +63.8% |
| Equity | 10/15 | €52,692 | €97,847 | +€45,155 | +85.7% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,592 | €95,747 | +€45,155 | +89.3% |
| Amounts payable | 17/49 | €25,281 | €29,879 | +€4,598 | +18.2% |
| Amounts payable within one year | 42/48 | €24,781 | €29,879 | +€5,098 | +20.6% |
| Trade debts | 44 | - | €160 | +€160 | |
| Suppliers | 440/4 | - | €160 | +€160 | |
| Taxes, remuneration and social security | 45 | €11,843 | €18,098 | +€6,255 | +52.8% |
| Taxes | 450/3 | €11,843 | €18,098 | +€6,255 | +52.8% |
| Other amounts payable | 47/48 | €12,939 | €11,621 | -€1,318 | -10.2% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €278 | +€278 | |
| Gross operating margin | 9900 | €53,386 | €65,641 | +€12,256 | +23.0% |
| Operating profit (loss) | 9901 | €49,386 | €61,363 | +€11,977 | +24.3% |
| Financial charges | 65/66B | €725 | €898 | +€173 | +23.8% |
| Recurring financial charges | 65 | €725 | €898 | +€173 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €48,661 | €60,465 | +€11,805 | +24.3% |
| Income taxes | 67/77 | €8,286 | €15,310 | +€7,025 | +84.8% |
| Profit (loss) for the period | 9904 | €40,375 | €45,155 | +€4,780 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,375 | €45,155 | +€4,780 | +11.8% |
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 15 October 2026 via checked.be.