Jacobs L.C.: 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 L.C.
Largest movements
- Receivables within one year +€72,135
up €72,135 (+3,126%), from €2,307 to €74,442
of which Trade receivables: +€51,918
- Cash -€66,658
no longer reported in 2025 (was €66,658)
mainly Receivables within one year (-€72,135) and Trade debts (-€44,365)
- Stocks and contracts -€39,500
down €39,500 (-38.1%), from €103,690 to €64,190
- Tangible fixed assets +€17,636
up €17,636 (+402%), from €4,391 to €22,027
of which Plant, machinery and equipment: +€14,053
- Profit (loss) carried forward +€63,167
up €63,167 (+12.4%), from -€510,351 to -€447,184
- Trade debts -€44,365
down €44,365 (-63.2%), from €70,178 to €25,814
- Other debts -€31,926
down €31,926 (-15.4%), from €207,338 to €175,412
- Current portion of long-term debt -€18,751
down €18,751 (-82.3%), from €22,783 to €4,032
- Short-term financial debts +€15,622
new in 2025: €15,622
- Gross operating margin +€71,023
up €71,023, from -€279 to €70,745
- Depreciation +€3,193
up €3,193 (+365%), from €875 to €4,068
- Financial charges -€1,795
down €1,795 (-38.6%), from €4,651 to €2,855
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 | €178,845 | €162,516 | -€16,328 | -9.1% |
| Fixed assets | 21/28 | €4,391 | €22,027 | +€17,636 | +402% |
| Tangible fixed assets | 22/27 | €4,391 | €22,027 | +€17,636 | +402% |
| Land and buildings | 22 | €1,693 | €1,693 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €14,053 | +€14,053 | |
| Furniture and vehicles | 24 | €2,698 | €6,281 | +€3,584 | +133% |
| Current assets | 29/58 | €174,454 | €140,489 | -€33,965 | -19.5% |
| Stocks and contracts in progress | 3 | €103,690 | €64,190 | -€39,500 | -38.1% |
| Stocks | 30/36 | €103,690 | €64,190 | -€39,500 | -38.1% |
| Amounts receivable within one year | 40/41 | €2,307 | €74,442 | +€72,135 | +3,126% |
| Trade receivables | 40 | €1,968 | €53,886 | +€51,918 | +2,638% |
| Other amounts receivable | 41 | €339 | €20,556 | +€20,217 | +5,962% |
| Cash at bank and in hand | 54/58 | €66,658 | - | -€66,658 | |
| Deferred charges and accrued income | 490/1 | €1,798 | €1,857 | +€59 | +3.3% |
| Total equity and liabilities | 10/49 | €178,845 | €162,516 | -€16,328 | -9.1% |
| Equity | 10/15 | -€457,545 | -€394,378 | +€63,167 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,206 | €34,206 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,603 | €1,603 | = | 0.0% |
| Distributable reserves | 133 | €30,743 | €30,743 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€510,351 | -€447,184 | +€63,167 | +12.4% |
| Amounts payable | 17/49 | €636,390 | €556,894 | -€79,496 | -12.5% |
| Amounts payable after more than one year | 17 | €335,376 | €335,376 | = | 0.0% |
| Other amounts payable | 178/9 | €335,376 | €335,376 | = | 0.0% |
| Amounts payable within one year | 42/48 | €300,299 | €220,879 | -€79,420 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €22,783 | €4,032 | -€18,751 | -82.3% |
| Financial debts | 43 | - | €15,622 | +€15,622 | |
| Credit institutions | 430/8 | - | €15,622 | +€15,622 | |
| Trade debts | 44 | €70,178 | €25,814 | -€44,365 | -63.2% |
| Suppliers | 440/4 | €70,178 | €25,814 | -€44,365 | -63.2% |
| Other amounts payable | 47/48 | €207,338 | €175,412 | -€31,926 | -15.4% |
| Accrued charges and deferred income | 492/3 | €715 | €639 | -€76 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €875 | €4,068 | +€3,193 | +365% |
| Other operating charges | 640/8 | €580 | €668 | +€88 | +15.2% |
| Gross operating margin | 9900 | -€279 | €70,745 | +€71,023 | |
| Operating profit (loss) | 9901 | -€1,734 | €66,008 | +€67,742 | |
| Financial income | 75/76B | €109 | €15 | -€94 | -86.6% |
| Recurring financial income | 75 | €109 | €15 | -€94 | -86.6% |
| Financial charges | 65/66B | €4,651 | €2,855 | -€1,795 | -38.6% |
| Recurring financial charges | 65 | €4,651 | €2,855 | -€1,795 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,276 | €63,167 | +€69,443 | |
| Profit (loss) for the period | 9904 | -€6,276 | €63,167 | +€69,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,276 | €63,167 | +€69,443 |
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 17 October 2026 via checked.be.