JACOBS STONE: 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 STONE
Largest movements
- Receivables within one year +€19,433
up €19,433 (+646%), from €3,007 to €22,440
of which Trade receivables: +€18,313
- Tangible fixed assets -€4,639
down €4,639 (-79.2%), from €5,853 to €1,215
of which Furniture and vehicles: -€4,297
- Cash -€1,928
no longer reported in 2024 (was €1,928)
mainly Receivables within one year (-€19,433) and Other debts (-€245)
- Receivables after one year -€1,000
no longer reported in 2024 (was €1,000)
- Trade debts +€6,149
up €6,149 (+2,500%), from €246 to €6,395
- Tax, wage and social debts +€6,145
up €6,145 (+51.7%), from €11,892 to €18,037
- Other debts -€245
down €245 (-55.5%), from €442 to €197
- Profit (loss) carried forward -€238
down €238 (-1.9%), from -€12,347 to -€12,585
- Gross operating margin +€6,012
up €6,012 (+5,234%), from €115 to €6,127
- Other operating charges +€395
up €395 (+285%), from €139 to €533
- Financial charges +€273
up €273 (+29.2%), from €935 to €1,208
- Depreciation +€130
up €130 (+2.9%), from €4,509 to €4,639
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,788 | €23,655 | +€11,867 | +101% |
| Fixed assets | 21/28 | €5,853 | €1,215 | -€4,639 | -79.2% |
| Tangible fixed assets | 22/27 | €5,853 | €1,215 | -€4,639 | -79.2% |
| Plant, machinery and equipment | 23 | €689 | €347 | -€342 | -49.6% |
| Furniture and vehicles | 24 | €5,165 | €868 | -€4,297 | -83.2% |
| Current assets | 29/58 | €5,934 | €22,440 | +€16,506 | +278% |
| Amounts receivable after more than one year | 29 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 291 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €3,007 | €22,440 | +€19,433 | +646% |
| Trade receivables | 40 | €2,787 | €21,100 | +€18,313 | +657% |
| Other amounts receivable | 41 | €220 | €1,340 | +€1,121 | +510% |
| Cash at bank and in hand | 54/58 | €1,928 | - | -€1,928 | |
| Total equity and liabilities | 10/49 | €11,788 | €23,655 | +€11,867 | +101% |
| Equity | 10/15 | -€792 | -€1,030 | -€238 | -30.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,555 | €6,555 | = | 0.0% |
| Distributable reserves | 133 | €6,555 | €6,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,347 | -€12,585 | -€238 | -1.9% |
| Amounts payable | 17/49 | €12,580 | €24,685 | +€12,105 | +96.2% |
| Amounts payable within one year | 42/48 | €12,580 | €24,685 | +€12,105 | +96.2% |
| Financial debts | 43 | - | €55 | +€55 | |
| Credit institutions | 430/8 | - | €55 | +€55 | |
| Trade debts | 44 | €246 | €6,395 | +€6,149 | +2,500% |
| Suppliers | 440/4 | €246 | €6,395 | +€6,149 | +2,500% |
| Taxes, remuneration and social security | 45 | €11,892 | €18,037 | +€6,145 | +51.7% |
| Taxes | 450/3 | €11,892 | €18,037 | +€6,145 | +51.7% |
| Other amounts payable | 47/48 | €442 | €197 | -€245 | -55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,509 | €4,639 | +€130 | +2.9% |
| Other operating charges | 640/8 | €139 | €533 | +€395 | +285% |
| Gross operating margin | 9900 | €115 | €6,127 | +€6,012 | +5,234% |
| Operating profit (loss) | 9901 | -€4,533 | €955 | +€5,488 | |
| Financial income | 75/76B | €68 | €15 | -€53 | -78.0% |
| Recurring financial income | 75 | €68 | €15 | -€53 | -78.0% |
| Financial charges | 65/66B | €935 | €1,208 | +€273 | +29.2% |
| Recurring financial charges | 65 | €935 | €1,208 | +€273 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,399 | -€238 | +€5,161 | +95.6% |
| Profit (loss) for the period | 9904 | -€5,399 | -€238 | +€5,161 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,399 | -€238 | +€5,161 | +95.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.