JACOBS-PEETERS: 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-PEETERS
Largest movements
- Cash +€171,488
up €171,488 (+90.6%), from €189,375 to €360,863
mainly Current investments (+€100,000) and Net result for the year (+€83,364)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Tangible fixed assets +€37,894
up €37,894 (+43.0%), from €88,176 to €126,069
of which Furniture and vehicles: +€33,560
- Reserves +€83,360
up €83,360 (+19.1%), from €436,368 to €519,728
- Debts after one year +€14,964
up €14,964 (+38.9%), from €38,444 to €53,408
- Current portion of long-term debt +€10,840
up €10,840 (+69.9%), from €15,517 to €26,357
- Other debts +€7,135
up €7,135 (+2774.9%), from €257 to €7,392
- Depreciation +€8,524
up €8,524 (+51.2%), from €16,664 to €25,188
- Financial income +€5,684
up €5,684 (+759.2%), from €749 to €6,433
- Other operating charges -€1,806
down €1,806 (-44.8%), from €4,032 to €2,226
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 | €527,987 | €639,478 | +€111,491 | +21.1% |
| Fixed assets | 21/28 | €94,191 | €132,085 | +€37,894 | +40.2% |
| Tangible fixed assets | 22/27 | €88,176 | €126,069 | +€37,894 | +43.0% |
| Plant, machinery and equipment | 23 | €7,423 | €12,506 | +€5,083 | +68.5% |
| Furniture and vehicles | 24 | €78,026 | €111,587 | +€33,560 | +43.0% |
| Other tangible fixed assets | 26 | €2,726 | €1,977 | -€750 | -27.5% |
| Financial fixed assets | 28 | €6,016 | €6,016 | = | 0.0% |
| Current assets | 29/58 | €433,795 | €507,393 | +€73,597 | +17.0% |
| Amounts receivable within one year | 40/41 | €37,710 | €35,949 | -€1,761 | -4.7% |
| Trade receivables | 40 | €37,710 | €35,949 | -€1,761 | -4.7% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €189,375 | €360,863 | +€171,488 | +90.6% |
| Deferred charges and accrued income | 490/1 | €6,710 | €10,581 | +€3,870 | +57.7% |
| Total equity and liabilities | 10/49 | €527,987 | €639,478 | +€111,491 | +21.1% |
| Equity | 10/15 | €443,180 | €526,544 | +€83,364 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €436,368 | €519,728 | +€83,360 | +19.1% |
| Non-distributable reserves | 130/1 | €436,368 | €519,728 | +€83,360 | +19.1% |
| Reserves not available under the articles | 1311 | €436,368 | €519,728 | +€83,360 | +19.1% |
| Profit (loss) carried forward | 14 | €612 | €616 | +€4 | +0.7% |
| Amounts payable | 17/49 | €84,807 | €112,934 | +€28,127 | +33.2% |
| Amounts payable after more than one year | 17 | €38,444 | €53,408 | +€14,964 | +38.9% |
| Financial debts | 170/4 | €38,444 | €53,408 | +€14,964 | +38.9% |
| Amounts payable within one year | 42/48 | €43,913 | €57,076 | +€13,163 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €15,517 | €26,357 | +€10,840 | +69.9% |
| Trade debts | 44 | €8,876 | €6,318 | -€2,558 | -28.8% |
| Suppliers | 440/4 | €8,876 | €6,318 | -€2,558 | -28.8% |
| Taxes, remuneration and social security | 45 | €19,264 | €17,009 | -€2,254 | -11.7% |
| Taxes | 450/3 | €19,264 | €7,305 | -€11,959 | -62.1% |
| Remuneration and social security | 454/9 | - | €9,705 | +€9,705 | |
| Other amounts payable | 47/48 | €257 | €7,392 | +€7,135 | +2774.9% |
| Accrued charges and deferred income | 492/3 | €2,450 | €2,450 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,664 | €25,188 | +€8,524 | +51.2% |
| Other operating charges | 640/8 | €4,032 | €2,226 | -€1,806 | -44.8% |
| Gross operating margin | 9900 | €141,024 | €142,181 | +€1,157 | +0.8% |
| Operating profit (loss) | 9901 | €120,328 | €114,767 | -€5,561 | -4.6% |
| Financial income | 75/76B | €749 | €6,433 | +€5,684 | +759.2% |
| Recurring financial income | 75 | €749 | €6,433 | +€5,684 | +759.2% |
| Financial charges | 65/66B | €1,587 | €2,071 | +€484 | +30.5% |
| Recurring financial charges | 65 | €1,587 | €2,071 | +€484 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €119,490 | €119,129 | -€361 | -0.3% |
| Income taxes | 67/77 | €35,313 | €35,764 | +€452 | +1.3% |
| Profit (loss) for the period | 9904 | €84,177 | €83,364 | -€812 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,177 | €83,364 | -€812 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.