JACOBS SERVICES: 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 SERVICES
Largest movements
- Cash +€38,263
up €38,263 (+72.4%), from €52,817 to €91,080
mainly Net result for the year (+€36,544) and Depreciation (+€23,956)
- Tangible fixed assets -€16,940
down €16,940 (-18.7%), from €90,447 to €73,507
of which Furniture and vehicles: -€21,781
- Receivables within one year +€12,660
up €12,660 (+36.2%), from €34,998 to €47,658
of which Other amounts receivable: +€8,667
- Deferred charges and accrued income -€3,402
down €3,402 (-33.3%), from €10,219 to €6,817
- Reserves +€36,544
up €36,544 (+75.5%), from €48,372 to €84,916
- Debts after one year -€19,031
down €19,031 (-36.4%), from €52,335 to €33,304
- Trade debts +€8,506
up €8,506 (+562.2%), from €1,513 to €10,019
- Tax, wage and social debts +€4,562
up €4,562 (+51.6%), from €8,844 to €13,406
- Gross operating margin -€13,595
down €13,595 (-14.5%), from €94,037 to €80,442
- Taxes -€3,840
down €3,840 (-19.0%), from €20,181 to €16,341
- Depreciation +€1,035
up €1,035 (+4.5%), from €22,921 to €23,956
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 | €188,600 | €219,181 | +€30,581 | +16.2% |
| Fixed assets | 21/28 | €90,566 | €73,626 | -€16,940 | -18.7% |
| Tangible fixed assets | 22/27 | €90,447 | €73,507 | -€16,940 | -18.7% |
| Land and buildings | 22 | €7,849 | €6,358 | -€1,491 | -19.0% |
| Plant, machinery and equipment | 23 | €2,655 | €8,987 | +€6,332 | +238.5% |
| Furniture and vehicles | 24 | €79,943 | €58,162 | -€21,781 | -27.2% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €98,034 | €145,555 | +€47,521 | +48.5% |
| Amounts receivable within one year | 40/41 | €34,998 | €47,658 | +€12,660 | +36.2% |
| Trade receivables | 40 | €17,908 | €21,901 | +€3,993 | +22.3% |
| Other amounts receivable | 41 | €17,090 | €25,757 | +€8,667 | +50.7% |
| Cash at bank and in hand | 54/58 | €52,817 | €91,080 | +€38,263 | +72.4% |
| Deferred charges and accrued income | 490/1 | €10,219 | €6,817 | -€3,402 | -33.3% |
| Total equity and liabilities | 10/49 | €188,600 | €219,181 | +€30,581 | +16.2% |
| Equity | 10/15 | €106,877 | €143,421 | +€36,544 | +34.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,372 | €84,916 | +€36,544 | +75.5% |
| Distributable reserves | 133 | €48,372 | €84,916 | +€36,544 | +75.5% |
| Profit (loss) carried forward | 14 | €52,305 | €52,305 | = | 0.0% |
| Amounts payable | 17/49 | €81,723 | €75,760 | -€5,963 | -7.3% |
| Amounts payable after more than one year | 17 | €52,335 | €33,304 | -€19,031 | -36.4% |
| Financial debts | 170/4 | €52,335 | €33,304 | -€19,031 | -36.4% |
| Amounts payable within one year | 42/48 | €29,388 | €42,456 | +€13,068 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €19,031 | €19,031 | = | 0.0% |
| Trade debts | 44 | €1,513 | €10,019 | +€8,506 | +562.2% |
| Suppliers | 440/4 | €1,513 | €10,019 | +€8,506 | +562.2% |
| Taxes, remuneration and social security | 45 | €8,844 | €13,406 | +€4,562 | +51.6% |
| Taxes | 450/3 | €8,844 | €13,406 | +€4,562 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,921 | €23,956 | +€1,035 | +4.5% |
| Other operating charges | 640/8 | €309 | €278 | -€31 | -10.0% |
| Gross operating margin | 9900 | €94,037 | €80,442 | -€13,595 | -14.5% |
| Operating profit (loss) | 9901 | €70,807 | €56,208 | -€14,599 | -20.6% |
| Financial income | 75/76B | €231 | €252 | +€21 | +9.1% |
| Recurring financial income | 75 | €231 | €252 | +€21 | +9.1% |
| Financial charges | 65/66B | €4,340 | €3,575 | -€765 | -17.6% |
| Recurring financial charges | 65 | €4,340 | €3,575 | -€765 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €66,698 | €52,885 | -€13,813 | -20.7% |
| Income taxes | 67/77 | €20,181 | €16,341 | -€3,840 | -19.0% |
| Profit (loss) for the period | 9904 | €46,517 | €36,544 | -€9,973 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,517 | €36,544 | -€9,973 | -21.4% |
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 4 October 2026 via checked.be.