Jacobs Safety Consultancy: 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 Safety Consultancy
Largest movements
- Cash -€122,982
down €122,982 (-73.7%), from €166,892 to €43,910
mainly Contributions, distributions and other (-€189,000) and Tax, wage and social debts (-€30,729)
- Receivables within one year -€28,610
down €28,610 (-47.3%), from €60,470 to €31,860
of which Other amounts receivable: -€46,875
- Tangible fixed assets -€6,865
down €6,865 (-17.4%), from €39,373 to €32,508
of which Furniture and vehicles: -€7,196
- Reserves -€176,363
down €176,363 (-85.5%), from €206,262 to €29,900
- Other debts +€50,754
up €50,754, from €0 to €50,754
- Tax, wage and social debts -€30,729
down €30,729 (-55.5%), from €55,353 to €24,623
of which Taxes: -€30,729
- Gross operating margin -€82,073
down €82,073 (-71.0%), from €115,596 to €33,523
- Taxes -€17,455
down €17,455 (-78.8%), from €22,162 to €4,707
- Financial income -€1,926
down €1,926 (-100.0%), from €1,926 to €0
- Depreciation +€1,913
up €1,913 (+18.7%), from €10,226 to €12,138
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 | €266,735 | €108,277 | -€158,458 | -59.4% |
| Fixed assets | 21/28 | €39,373 | €32,508 | -€6,865 | -17.4% |
| Tangible fixed assets | 22/27 | €39,373 | €32,508 | -€6,865 | -17.4% |
| Plant, machinery and equipment | 23 | €7,388 | €8,351 | +€963 | +13.0% |
| Furniture and vehicles | 24 | €28,182 | €20,986 | -€7,196 | -25.5% |
| Other tangible fixed assets | 26 | €3,803 | €3,171 | -€632 | -16.6% |
| Current assets | 29/58 | €227,362 | €75,769 | -€151,593 | -66.7% |
| Amounts receivable within one year | 40/41 | €60,470 | €31,860 | -€28,610 | -47.3% |
| Trade receivables | 40 | €0 | €18,264 | +€18,264 | |
| Other amounts receivable | 41 | €60,470 | €13,595 | -€46,875 | -77.5% |
| Cash at bank and in hand | 54/58 | €166,892 | €43,910 | -€122,982 | -73.7% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €266,735 | €108,277 | -€158,458 | -59.4% |
| Equity | 10/15 | €209,262 | €32,900 | -€176,363 | -84.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €206,262 | €29,900 | -€176,363 | -85.5% |
| Distributable reserves | 133 | €206,262 | €29,900 | -€176,363 | -85.5% |
| Amounts payable | 17/49 | €57,472 | €75,377 | +€17,905 | +31.2% |
| Amounts payable within one year | 42/48 | €57,472 | €75,377 | +€17,905 | +31.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,120 | €0 | -€2,120 | -100% |
| Suppliers | 440/4 | €2,120 | €0 | -€2,120 | -100% |
| Taxes, remuneration and social security | 45 | €55,353 | €24,623 | -€30,729 | -55.5% |
| Taxes | 450/3 | €55,353 | €24,623 | -€30,729 | -55.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €50,754 | +€50,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,226 | €12,138 | +€1,913 | +18.7% |
| Other operating charges | 640/8 | €3,194 | €2,780 | -€414 | -13.0% |
| Gross operating margin | 9900 | €115,596 | €33,523 | -€82,073 | -71.0% |
| Operating profit (loss) | 9901 | €102,176 | €18,605 | -€83,571 | -81.8% |
| Financial income | 75/76B | €1,926 | €0 | -€1,926 | -100.0% |
| Recurring financial income | 75 | €1,926 | €0 | -€1,926 | -100.0% |
| Financial charges | 65/66B | €1,463 | €1,261 | -€202 | -13.8% |
| Recurring financial charges | 65 | €1,463 | €1,261 | -€202 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €102,639 | €17,344 | -€85,295 | -83.1% |
| Income taxes | 67/77 | €22,162 | €4,707 | -€17,455 | -78.8% |
| Profit (loss) for the period | 9904 | €80,477 | €12,637 | -€67,839 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,477 | €12,637 | -€67,839 | -84.3% |
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 29 October 2026 via checked.be.