JACOBS KANTOORMACHINES: 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.
What changed
JACOBS KANTOORMACHINES
NACE 46.500, Wholesale of information and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€18,645
2024 · -€351-€18,294
Equity
€613,583
2024 · €632,228-€18,645
Cash
€23,913
2024 · €31,505-€7,593
Balance sheet total
€1.1m
2024 · €1.1m-€74,018
Largest movements
Assets
- Tangible fixed assets -€42,356
down €42,356 (-4.4%), from €961,945 to €919,590
of which Land and buildings: -€39,793
- Receivables within one year -€18,222
down €18,222 (-20.8%), from €87,609 to €69,386
of which Trade receivables: -€19,253
Equity and liabilities
- Debts after one year -€41,761
down €41,761 (-46.0%), from €90,862 to €49,101
- Reserves -€18,645
down €18,645 (-3.8%), from €492,228 to €473,583
of which Tax-exempt reserves: -€25,098
- Provisions -€12,362
down €12,362 (-5.7%), from €217,647 to €205,285
Income statement
- Gross operating margin -€16,120
down €16,120 (-38.3%), from €42,063 to €25,943
- Other operating charges +€1,509
up €1,509 (+23.2%), from €6,509 to €8,018
- Taxes +€893
up €893 (+102%), from €879 to €1,772
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.
Result 2024
-€351
Gross operating margin
-€16,120
Staff costs
+€171
Depreciation
-€64
Other operating charges
-€1,509
Financial income
-€81
Financial charges
+€203
Taxes
-€893
Result 2025
-€18,645
raises the resultlowers the result
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.
From operations
+€31,241
Investment
+€2,367
Financing
-€41,201
Cash 2024
€31,505
From operations (derived)
+€31,241
Net result for the year
-€18,645
Depreciation
+€44,985
Stocks and contracts
+€1,925
Receivables within one year
+€18,222
Deferred charges and accrued income
-€1,073
Provisions
-€12,362
Trade debts
-€9,618
Tax, wage and social debts
+€1,898
Other debts
+€5,910
Investment (derived)
+€2,367
Investment in fixed assets (net)
-€1,458
Current investments
+€3,825
Financing
-€41,201
Debts after one year
-€41,761
Current portion of long-term debt
+€560
Cash 2025
€23,913
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,136,245 | €1,062,227 | -€74,018 | -6.5% |
| Fixed assets | 21/28 | €968,337 | €924,810 | -€43,527 | -4.5% |
| Intangible fixed assets | 21 | €3,492 | €2,320 | -€1,171 | -33.5% |
| Tangible fixed assets | 22/27 | €961,945 | €919,590 | -€42,356 | -4.4% |
| Land and buildings | 22 | €952,897 | €913,104 | -€39,793 | -4.2% |
| Plant, machinery and equipment | 23 | €2,286 | €1,659 | -€627 | -27.4% |
| Furniture and vehicles | 24 | €6,575 | €4,827 | -€1,748 | -26.6% |
| Other tangible fixed assets | 26 | €187 | - | -€187 | |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €167,909 | €137,417 | -€30,491 | -18.2% |
| Stocks and contracts in progress | 3 | €33,891 | €31,967 | -€1,925 | -5.7% |
| Stocks | 30/36 | €33,891 | €31,967 | -€1,925 | -5.7% |
| Amounts receivable within one year | 40/41 | €87,609 | €69,386 | -€18,222 | -20.8% |
| Trade receivables | 40 | €86,052 | €66,799 | -€19,253 | -22.4% |
| Other amounts receivable | 41 | €1,557 | €2,587 | +€1,030 | +66.2% |
| Current investments | 50/53 | €3,993 | €168 | -€3,825 | -95.8% |
| Cash at bank and in hand | 54/58 | €31,505 | €23,913 | -€7,593 | -24.1% |
| Deferred charges and accrued income | 490/1 | €10,911 | €11,983 | +€1,073 | +9.8% |
| Total equity and liabilities | 10/49 | €1,136,245 | €1,062,227 | -€74,018 | -6.5% |
| Equity | 10/15 | €632,228 | €613,583 | -€18,645 | -2.9% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €492,228 | €473,583 | -€18,645 | -3.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €445,236 | €420,138 | -€25,098 | -5.6% |
| Distributable reserves | 133 | €44,492 | €50,945 | +€6,453 | +14.5% |
| Provisions and deferred taxes | 16 | €217,647 | €205,285 | -€12,362 | -5.7% |
| Deferred taxes | 168 | €217,647 | €205,285 | -€12,362 | -5.7% |
| Amounts payable | 17/49 | €286,371 | €243,359 | -€43,011 | -15.0% |
| Amounts payable after more than one year | 17 | €90,862 | €49,101 | -€41,761 | -46.0% |
| Financial debts | 170/4 | €90,862 | €49,101 | -€41,761 | -46.0% |
| Amounts payable within one year | 42/48 | €192,058 | €190,808 | -€1,251 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €41,201 | €41,761 | +€560 | +1.4% |
| Trade debts | 44 | €41,783 | €32,165 | -€9,618 | -23.0% |
| Suppliers | 440/4 | €41,783 | €32,165 | -€9,618 | -23.0% |
| Taxes, remuneration and social security | 45 | €1,675 | €3,573 | +€1,898 | +113% |
| Taxes | 450/3 | €1,675 | €3,573 | +€1,898 | +113% |
| Other amounts payable | 47/48 | €107,399 | €113,309 | +€5,910 | +5.5% |
| Accrued charges and deferred income | 492/3 | €3,450 | €3,450 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €171 | - | -€171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,921 | €44,985 | +€64 | +0.1% |
| Other operating charges | 640/8 | €6,509 | €8,018 | +€1,509 | +23.2% |
| Gross operating margin | 9900 | €42,063 | €25,943 | -€16,120 | -38.3% |
| Operating profit (loss) | 9901 | -€9,538 | -€27,060 | -€17,522 | -184% |
| Financial income | 75/76B | €137 | €56 | -€81 | -59.4% |
| Recurring financial income | 75 | €137 | €56 | -€81 | -59.4% |
| Financial charges | 65/66B | €2,434 | €2,231 | -€203 | -8.3% |
| Recurring financial charges | 65 | €2,434 | €2,231 | -€203 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,835 | -€29,235 | -€17,400 | -147% |
| Transfer from deferred taxes | 780 | €12,362 | €12,362 | = | 0.0% |
| Income taxes | 67/77 | €879 | €1,772 | +€893 | +102% |
| Profit (loss) for the period | 9904 | -€351 | -€18,645 | -€18,294 | -5,205% |
| Transfer from tax-exempt reserves | 789 | €25,098 | €25,098 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,747 | €6,453 | -€18,294 | -73.9% |
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 24 October 2026 via checked.be.