Jacobs & Partners: 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 & Partners
Largest movements
- Deferred charges and accrued income -€10,758
down €10,758 (-29.3%), from €36,678 to €25,920
- Receivables within one year -€7,212
down €7,212 (-17.4%), from €41,384 to €34,171
of which Trade receivables: -€4,282
- Tangible fixed assets -€1,803
down €1,803 (-62.6%), from €2,880 to €1,078
of which Plant, machinery and equipment: -€1,023
- Profit (loss) carried forward -€13,255
down €13,255 (-4.8%), from -€276,285 to -€289,540
- Other debts -€9,618
down €9,618 (-3.1%), from €310,447 to €300,829
- Trade debts +€4,640
up €4,640 (+8.4%), from €55,295 to €59,935
- Tax, wage and social debts -€2,079
down €2,079 (-40.5%), from €5,139 to €3,060
- Gross operating margin +€4,960
up €4,960 (+33.9%), from -€14,639 to -€9,679
- Financial income -€2,873
down €2,873 (-96.8%), from €2,969 to €96
of which Non-recurring financial income: -€2,896
- Other operating charges -€830
down €830 (-65.3%), from €1,272 to €442
- Taxes -€363
no longer reported in 2025 (was €363)
- Depreciation -€261
down €261 (-12.6%), from €2,063 to €1,803
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 | €157,373 | €137,061 | -€20,312 | -12.9% |
| Fixed assets | 21/28 | €2,880 | €1,078 | -€1,803 | -62.6% |
| Tangible fixed assets | 22/27 | €2,880 | €1,078 | -€1,803 | -62.6% |
| Plant, machinery and equipment | 23 | €1,265 | €241 | -€1,023 | -80.9% |
| Furniture and vehicles | 24 | €1,616 | €836 | -€779 | -48.2% |
| Current assets | 29/58 | €154,493 | €135,983 | -€18,509 | -12.0% |
| Stocks and contracts in progress | 3 | €74,187 | €74,187 | = | 0.0% |
| Stocks | 30/36 | €74,187 | €74,187 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,384 | €34,171 | -€7,212 | -17.4% |
| Trade receivables | 40 | €35,584 | €31,302 | -€4,282 | -12.0% |
| Other amounts receivable | 41 | €5,800 | €2,870 | -€2,930 | -50.5% |
| Cash at bank and in hand | 54/58 | €2,245 | €1,705 | -€540 | -24.0% |
| Deferred charges and accrued income | 490/1 | €36,678 | €25,920 | -€10,758 | -29.3% |
| Total equity and liabilities | 10/49 | €157,373 | €137,061 | -€20,312 | -12.9% |
| Equity | 10/15 | -€257,615 | -€270,870 | -€13,255 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70 | €70 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70 | €70 | = | 0.0% |
| Reserves not available under the articles | 1311 | €70 | €70 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€276,285 | -€289,540 | -€13,255 | -4.8% |
| Amounts payable | 17/49 | €414,988 | €407,931 | -€7,057 | -1.7% |
| Amounts payable within one year | 42/48 | €414,988 | €407,931 | -€7,057 | -1.7% |
| Trade debts | 44 | €55,295 | €59,935 | +€4,640 | +8.4% |
| Suppliers | 440/4 | €55,295 | €59,935 | +€4,640 | +8.4% |
| Advances received on contracts in progress | 46 | €44,107 | €44,107 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,139 | €3,060 | -€2,079 | -40.5% |
| Taxes | 450/3 | €5,139 | €3,060 | -€2,079 | -40.5% |
| Other amounts payable | 47/48 | €310,447 | €300,829 | -€9,618 | -3.1% |
| Remuneration, social security and pensions | 62 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,063 | €1,803 | -€261 | -12.6% |
| Other operating charges | 640/8 | €1,272 | €442 | -€830 | -65.3% |
| Gross operating margin | 9900 | -€14,639 | -€9,679 | +€4,960 | +33.9% |
| Operating profit (loss) | 9901 | -€17,974 | -€11,983 | +€5,991 | +33.3% |
| Financial income | 75/76B | €2,969 | €96 | -€2,873 | -96.8% |
| Recurring financial income | 75 | €73 | €96 | +€23 | +30.8% |
| Non-recurring financial income | 76B | €2,896 | - | -€2,896 | |
| Financial charges | 65/66B | €1,438 | €1,368 | -€70 | -4.9% |
| Recurring financial charges | 65 | €1,438 | €1,368 | -€70 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,443 | -€13,255 | +€3,188 | +19.4% |
| Income taxes | 67/77 | €363 | - | -€363 | |
| Profit (loss) for the period | 9904 | -€16,806 | -€13,255 | +€3,550 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,806 | -€13,255 | +€3,550 | +21.1% |
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 8 October 2026 via checked.be.