JACOBS-VAN HOEY: 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-VAN HOEY
Largest movements
- Tangible fixed assets -€10,049
no longer reported in 2025 (was €10,049)
- Receivables within one year -€4,449
down €4,449 (-41.3%), from €10,763 to €6,314
of which Other amounts receivable: -€2,776
- Cash +€4,292
up €4,292 (+7.7%), from €55,558 to €59,849
mainly Investment in fixed assets (net) (+€10,049) and Receivables within one year (+€4,449)
- Other debts -€11,366
down €11,366 (-97.3%), from €11,681 to €315
- Reserves +€2,884
up €2,884 (+3.1%), from €91,650 to €94,534
- Trade debts -€1,540
down €1,540 (-67.9%), from €2,267 to €728
- Depreciation -€10,064
no longer reported in 2025 (was €10,064)
- Gross operating margin -€2,291
down €2,291 (-27.9%), from €8,205 to €5,914
- Taxes +€2,110
up €2,110 (+769.8%), from €274 to €2,384
- Other operating charges +€563
up €563 (+79.9%), from €705 to €1,269
- Financial charges -€168
down €168 (-46.4%), from €362 to €194
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 | €126,189 | €116,260 | -€9,928 | -7.9% |
| Fixed assets | 21/28 | €10,899 | €850 | -€10,049 | -92.2% |
| Tangible fixed assets | 22/27 | €10,049 | - | -€10,049 | |
| Land and buildings | 22 | €10,049 | - | -€10,049 | |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €115,290 | €115,410 | +€121 | +0.1% |
| Amounts receivable within one year | 40/41 | €10,763 | €6,314 | -€4,449 | -41.3% |
| Trade receivables | 40 | €2,286 | €612 | -€1,673 | -73.2% |
| Other amounts receivable | 41 | €8,478 | €5,702 | -€2,776 | -32.7% |
| Current investments | 50/53 | €48,940 | €48,940 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,558 | €59,849 | +€4,292 | +7.7% |
| Deferred charges and accrued income | 490/1 | €29 | €306 | +€278 | +971.5% |
| Total equity and liabilities | 10/49 | €126,189 | €116,260 | -€9,928 | -7.9% |
| Equity | 10/15 | €111,650 | €114,534 | +€2,884 | +2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €91,650 | €94,534 | +€2,884 | +3.1% |
| Distributable reserves | 133 | €91,650 | €94,534 | +€2,884 | +3.1% |
| Amounts payable | 17/49 | €14,538 | €1,726 | -€12,812 | -88.1% |
| Amounts payable within one year | 42/48 | €14,538 | €1,726 | -€12,812 | -88.1% |
| Trade debts | 44 | €2,267 | €728 | -€1,540 | -67.9% |
| Suppliers | 440/4 | €2,267 | €728 | -€1,540 | -67.9% |
| Taxes, remuneration and social security | 45 | €590 | €684 | +€94 | +16.0% |
| Taxes | 450/3 | €590 | €684 | +€94 | +16.0% |
| Other amounts payable | 47/48 | €11,681 | €315 | -€11,366 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,064 | - | -€10,064 | |
| Other operating charges | 640/8 | €705 | €1,269 | +€563 | +79.9% |
| Gross operating margin | 9900 | €8,205 | €5,914 | -€2,291 | -27.9% |
| Operating profit (loss) | 9901 | -€2,564 | €4,646 | +€7,210 | |
| Financial income | 75/76B | €855 | €816 | -€39 | -4.5% |
| Recurring financial income | 75 | €855 | €816 | -€39 | -4.5% |
| Financial charges | 65/66B | €362 | €194 | -€168 | -46.4% |
| Recurring financial charges | 65 | €362 | €194 | -€168 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,071 | €5,268 | +€7,339 | |
| Income taxes | 67/77 | €274 | €2,384 | +€2,110 | +769.8% |
| Profit (loss) for the period | 9904 | -€2,346 | €2,884 | +€5,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,346 | €2,884 | +€5,229 |
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 10 October 2026 via checked.be.