JACOBS PATRIMO: 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 PATRIMO
Largest movements
- Tangible fixed assets -€18,485
down €18,485 (-7.2%), from €258,086 to €239,601
of which Land and buildings: -€16,143
- Cash -€10,582
down €10,582 (-73.4%), from €14,410 to €3,828
mainly Debts after one year (-€14,632) and Investment in fixed assets (net) (-€12,198)
- Debts after one year -€14,632
down €14,632 (-13.8%), from €105,782 to €91,150
of which Financial debts: -€26,723
- Trade debts -€11,021
down €11,021 (-91.4%), from €12,062 to €1,041
- Current portion of long-term debt -€8,667
down €8,667 (-100%), from €8,667 to €0
- Gross operating margin +€2,794
up €2,794 (+7.1%), from €39,567 to €42,361
- Depreciation +€998
up €998 (+3.4%), from €29,684 to €30,683
- Financial charges -€981
down €981 (-40.4%), from €2,430 to €1,449
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 | €275,860 | €245,331 | -€30,529 | -11.1% |
| Fixed assets | 21/28 | €258,086 | €239,601 | -€18,485 | -7.2% |
| Tangible fixed assets | 22/27 | €258,086 | €239,601 | -€18,485 | -7.2% |
| Land and buildings | 22 | €251,541 | €235,398 | -€16,143 | -6.4% |
| Plant, machinery and equipment | 23 | €6,545 | €4,203 | -€2,342 | -35.8% |
| Current assets | 29/58 | €17,773 | €5,730 | -€12,044 | -67.8% |
| Amounts receivable within one year | 40/41 | €1,528 | €0 | -€1,528 | -100% |
| Other amounts receivable | 41 | €1,528 | €0 | -€1,528 | -100% |
| Cash at bank and in hand | 54/58 | €14,410 | €3,828 | -€10,582 | -73.4% |
| Deferred charges and accrued income | 490/1 | €1,835 | €1,902 | +€66 | +3.6% |
| Total equity and liabilities | 10/49 | €275,860 | €245,331 | -€30,529 | -11.1% |
| Equity | 10/15 | €148,796 | €151,264 | +€2,468 | +1.7% |
| Contributions | 10/11 | €88,002 | €88,002 | = | 0.0% |
| Capital | 10 | €88,002 | €88,002 | = | 0.0% |
| Issued capital | 100 | €88,002 | €88,002 | = | 0.0% |
| Reserves | 13 | €31,268 | €33,736 | +€2,468 | +7.9% |
| Non-distributable reserves | 130/1 | €994 | €1,129 | +€135 | +13.6% |
| Legal reserve | 130 | €994 | €1,129 | +€135 | +13.6% |
| Distributable reserves | 133 | €30,274 | €32,607 | +€2,333 | +7.7% |
| Profit (loss) carried forward | 14 | €29,525 | €29,525 | = | 0.0% |
| Amounts payable | 17/49 | €127,064 | €94,067 | -€32,997 | -26.0% |
| Amounts payable after more than one year | 17 | €105,782 | €91,150 | -€14,632 | -13.8% |
| Financial debts | 170/4 | €26,723 | €0 | -€26,723 | -100% |
| Other amounts payable | 178/9 | €79,060 | €91,150 | +€12,090 | +15.3% |
| Amounts payable within one year | 42/48 | €20,728 | €2,276 | -€18,452 | -89.0% |
| Current portion of amounts payable after more than one year | 42 | €8,667 | €0 | -€8,667 | -100% |
| Trade debts | 44 | €12,062 | €1,041 | -€11,021 | -91.4% |
| Suppliers | 440/4 | €12,062 | €1,041 | -€11,021 | -91.4% |
| Taxes, remuneration and social security | 45 | €0 | €1,235 | +€1,235 | |
| Taxes | 450/3 | €0 | €1,235 | +€1,235 | |
| Accrued charges and deferred income | 492/3 | €553 | €641 | +€88 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,684 | €30,683 | +€998 | +3.4% |
| Other operating charges | 640/8 | €4,399 | €4,712 | +€313 | +7.1% |
| Non-recurring operating charges | 66A | - | €1,814 | +€1,814 | |
| Gross operating margin | 9900 | €39,567 | €42,361 | +€2,794 | +7.1% |
| Operating profit (loss) | 9901 | €5,483 | €5,152 | -€332 | -6.0% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €2,430 | €1,449 | -€981 | -40.4% |
| Recurring financial charges | 65 | €2,430 | €1,449 | -€981 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €3,062 | €3,703 | +€641 | +20.9% |
| Income taxes | 67/77 | €972 | €1,235 | +€263 | +27.1% |
| Profit (loss) for the period | 9904 | €2,090 | €2,468 | +€378 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,090 | €2,468 | +€378 | +18.1% |
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 25 October 2026 via checked.be.