JACOBSON: 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.
JACOBSON
Largest movements
- Receivables within one year +€60,953
up €60,953 (+60.5%), from €100,694 to €161,647
of which Trade receivables: +€61,107
- Receivables after one year +€12,622
up €12,622 (+81.2%), from €15,545 to €28,167
- Intangible fixed assets -€12,500
down €12,500 (-14.1%), from €88,527 to €76,027
- Cash -€10,304
down €10,304 (-18.5%), from €55,819 to €45,515
mainly Receivables within one year (-€60,953) and Trade debts (-€13,869)
- Tax, wage and social debts +€34,092
up €34,092 (+60.2%), from €56,593 to €90,684
of which Remuneration and social security: +€18,180
- Reserves +€27,457
up €27,457 (+14.5%), from €189,853 to €217,310
of which Distributable reserves: +€27,457
- Trade debts -€13,869
down €13,869 (-53.4%), from €25,984 to €12,115
- Staff costs +€114,431
up €114,431 (+49.7%), from €230,347 to €344,778
- Other operating charges -€25,454
down €25,454 (-87.8%), from €28,985 to €3,531
- Gross operating margin +€20,060
up €20,060 (+5.1%), from €392,096 to €412,157
- Taxes -€10,147
down €10,147 (-38.1%), from €26,606 to €16,459
- Financial charges -€5,515
down €5,515 (-69.3%), from €7,954 to €2,439
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 | €278,629 | €328,388 | +€49,759 | +17.9% |
| Fixed assets | 21/28 | €100,274 | €89,034 | -€11,239 | -11.2% |
| Intangible fixed assets | 21 | €88,527 | €76,027 | -€12,500 | -14.1% |
| Tangible fixed assets | 22/27 | €11,746 | €13,007 | +€1,261 | +10.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,063 | €6,165 | +€4,102 | +199% |
| Furniture and vehicles | 24 | €8,561 | €5,840 | -€2,721 | -31.8% |
| Other tangible fixed assets | 26 | €1,122 | €1,002 | -€120 | -10.7% |
| Current assets | 29/58 | €178,356 | €239,353 | +€60,998 | +34.2% |
| Amounts receivable after more than one year | 29 | €15,545 | €28,167 | +€12,622 | +81.2% |
| Trade receivables | 290 | €15,545 | €28,167 | +€12,622 | +81.2% |
| Amounts receivable within one year | 40/41 | €100,694 | €161,647 | +€60,953 | +60.5% |
| Trade receivables | 40 | €90,696 | €151,803 | +€61,107 | +67.4% |
| Other amounts receivable | 41 | €9,998 | €9,844 | -€154 | -1.5% |
| Cash at bank and in hand | 54/58 | €55,819 | €45,515 | -€10,304 | -18.5% |
| Deferred charges and accrued income | 490/1 | €6,298 | €4,025 | -€2,273 | -36.1% |
| Total equity and liabilities | 10/49 | €278,629 | €328,388 | +€49,759 | +17.9% |
| Equity | 10/15 | €196,053 | €223,510 | +€27,457 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €189,853 | €217,310 | +€27,457 | +14.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €189,853 | €217,310 | +€27,457 | +14.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €82,576 | €104,878 | +€22,301 | +27.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €82,576 | €102,800 | +€20,223 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €25,984 | €12,115 | -€13,869 | -53.4% |
| Suppliers | 440/4 | €25,984 | €12,115 | -€13,869 | -53.4% |
| Taxes, remuneration and social security | 45 | €56,593 | €90,684 | +€34,092 | +60.2% |
| Taxes | 450/3 | €29,551 | €45,462 | +€15,911 | +53.8% |
| Remuneration and social security | 454/9 | €27,042 | €45,222 | +€18,180 | +67.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €2,078 | +€2,078 | |
| Remuneration, social security and pensions | 62 | €230,347 | €344,778 | +€114,431 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,924 | €17,498 | +€1,573 | +9.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €28,985 | €3,531 | -€25,454 | -87.8% |
| Gross operating margin | 9900 | €392,096 | €412,157 | +€20,060 | +5.1% |
| Operating profit (loss) | 9901 | €116,840 | €46,350 | -€70,490 | -60.3% |
| Financial income | 75/76B | €1,441 | €5 | -€1,436 | -99.6% |
| Recurring financial income | 75 | €1,441 | €5 | -€1,436 | -99.6% |
| Financial charges | 65/66B | €7,954 | €2,439 | -€5,515 | -69.3% |
| Recurring financial charges | 65 | €7,954 | €2,439 | -€5,515 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €110,327 | €43,916 | -€66,411 | -60.2% |
| Income taxes | 67/77 | €26,606 | €16,459 | -€10,147 | -38.1% |
| Profit (loss) for the period | 9904 | €83,721 | €27,457 | -€56,264 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,721 | €27,457 | -€56,264 | -67.2% |
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 16 October 2026 via checked.be.