JACOBS & PARTNER: 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 & PARTNER
Largest movements
- Cash +€256,296
up €256,296 (+4660.0%), from €5,500 to €261,796
mainly Investment in fixed assets (net) (+€203,839) and Net result for the year (+€57,478)
- Tangible fixed assets -€204,214
no longer reported in 2026 (was €204,214)
of which Land and buildings: -€116,084
- Reserves +€57,478
up €57,478 (+38.3%), from €150,179 to €207,657
- Other debts -€30,223
down €30,223 (-58.2%), from €51,970 to €21,747
- Tax, wage and social debts +€27,304
up €27,304 (+4697.5%), from €581 to €27,885
- Financial income +€72,755
new in 2026: €72,755
of which Financial income: +€72,755
- Taxes +€24,353
new in 2026: €24,353
- Depreciation -€14,213
down €14,213 (-97.4%), from €14,588 to €375
- Gross operating margin +€4,074
up €4,074 (+43.3%), from €9,413 to €13,487
- Other operating charges +€1,239
up €1,239 (+52.3%), from €2,371 to €3,610
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,727 | €263,489 | +€50,762 | +23.9% |
| Fixed assets | 21/28 | €204,214 | - | -€204,214 | |
| Tangible fixed assets | 22/27 | €204,214 | - | -€204,214 | |
| Land and buildings | 22 | €116,084 | - | -€116,084 | |
| Furniture and vehicles | 24 | €6,600 | - | -€6,600 | |
| Other tangible fixed assets | 26 | €81,530 | - | -€81,530 | |
| Current assets | 29/58 | €8,513 | €263,489 | +€254,976 | +2995.2% |
| Amounts receivable within one year | 40/41 | €2,256 | €1,056 | -€1,200 | -53.2% |
| Other amounts receivable | 41 | €2,256 | €1,056 | -€1,200 | -53.2% |
| Cash at bank and in hand | 54/58 | €5,500 | €261,796 | +€256,296 | +4660.0% |
| Deferred charges and accrued income | 490/1 | €757 | €638 | -€119 | -15.7% |
| Total equity and liabilities | 10/49 | €212,727 | €263,489 | +€50,762 | +23.9% |
| Equity | 10/15 | €156,379 | €213,857 | +€57,478 | +36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,179 | €207,657 | +€57,478 | +38.3% |
| Distributable reserves | 133 | €150,179 | €207,657 | +€57,478 | +38.3% |
| Amounts payable | 17/49 | €56,348 | €49,632 | -€6,716 | -11.9% |
| Amounts payable after more than one year | 17 | €1,984 | - | -€1,984 | |
| Financial debts | 170/4 | €1,984 | - | -€1,984 | |
| Amounts payable within one year | 42/48 | €53,367 | €49,632 | -€3,735 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €344 | - | -€344 | |
| Trade debts | 44 | €472 | - | -€472 | |
| Suppliers | 440/4 | €472 | - | -€472 | |
| Taxes, remuneration and social security | 45 | €581 | €27,885 | +€27,304 | +4697.5% |
| Taxes | 450/3 | €581 | €27,885 | +€27,304 | +4697.5% |
| Other amounts payable | 47/48 | €51,970 | €21,747 | -€30,223 | -58.2% |
| Accrued charges and deferred income | 492/3 | €997 | - | -€997 | |
| Non-recurring operating income | 76A | - | €18,569 | +€18,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,588 | €375 | -€14,213 | -97.4% |
| Other operating charges | 640/8 | €2,371 | €3,610 | +€1,239 | +52.3% |
| Gross operating margin | 9900 | €9,413 | €13,487 | +€4,074 | +43.3% |
| Operating profit (loss) | 9901 | -€7,546 | €9,501 | +€17,047 | |
| Financial income | 75/76B | - | €72,755 | +€72,755 | |
| Recurring financial income | 75 | - | €72,755 | +€72,755 | |
| Non-recurring financial income | 76B | - | €72,755 | +€72,755 | |
| Financial charges | 65/66B | €499 | €424 | -€75 | -15.0% |
| Recurring financial charges | 65 | €499 | €424 | -€75 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,045 | €81,832 | +€89,877 | |
| Income taxes | 67/77 | - | €24,353 | +€24,353 | |
| Profit (loss) for the period | 9904 | -€8,045 | €57,478 | +€65,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,045 | €57,478 | +€65,524 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.