JACOBUS & YOOSYNE: 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.
JACOBUS & YOOSYNE
Largest movements
- Tangible fixed assets +€43,824
up €43,824 (+19.2%), from €227,968 to €271,792
of which Furniture and vehicles: +€54,446
- Receivables after one year -€40,000
down €40,000 (-66.7%), from €60,000 to €20,000
- Receivables within one year +€18,636
up €18,636 (+54.5%), from €34,167 to €52,803
of which Trade receivables: +€28,519
- Debts after one year +€27,892
up €27,892 (+20.2%), from €138,219 to €166,112
- Reserves -€27,892
down €27,892 (-17.8%), from €156,802 to €128,909
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Current portion of long-term debt +€9,722
up €9,722 (+77.1%), from €12,608 to €22,330
- Other debts +€3,533
new in 2025: €3,533
- Gross operating margin -€2,928
down €2,928 (-6.0%), from €48,991 to €46,063
- Depreciation +€1,463
up €1,463 (+11.2%), from €13,015 to €14,478
- Taxes -€1,099
down €1,099 (-14.1%), from €7,819 to €6,719
- Financial income -€737
down €737 (-23.3%), from €3,166 to €2,429
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 | €328,171 | €353,153 | +€24,983 | +7.6% |
| Fixed assets | 21/28 | €227,968 | €271,792 | +€43,824 | +19.2% |
| Tangible fixed assets | 22/27 | €227,968 | €271,792 | +€43,824 | +19.2% |
| Land and buildings | 22 | €223,707 | €213,085 | -€10,621 | -4.7% |
| Furniture and vehicles | 24 | €4,261 | €58,707 | +€54,446 | +1,278% |
| Current assets | 29/58 | €100,203 | €81,361 | -€18,842 | -18.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Other amounts receivable | 291 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €34,167 | €52,803 | +€18,636 | +54.5% |
| Trade receivables | 40 | €22,108 | €50,628 | +€28,519 | +129% |
| Other amounts receivable | 41 | €12,059 | €2,175 | -€9,884 | -82.0% |
| Cash at bank and in hand | 54/58 | €1,980 | €2,811 | +€831 | +41.9% |
| Deferred charges and accrued income | 490/1 | €4,056 | €5,748 | +€1,692 | +41.7% |
| Total equity and liabilities | 10/49 | €328,171 | €353,153 | +€24,983 | +7.6% |
| Equity | 10/15 | €163,002 | €147,509 | -€15,492 | -9.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €156,802 | €128,909 | -€27,892 | -17.8% |
| Distributable reserves | 133 | €156,802 | €128,909 | -€27,892 | -17.8% |
| Amounts payable | 17/49 | €165,169 | €205,644 | +€40,475 | +24.5% |
| Amounts payable after more than one year | 17 | €138,219 | €166,112 | +€27,892 | +20.2% |
| Financial debts | 170/4 | €138,219 | €166,112 | +€27,892 | +20.2% |
| Amounts payable within one year | 42/48 | €25,386 | €38,357 | +€12,971 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €12,608 | €22,330 | +€9,722 | +77.1% |
| Trade debts | 44 | €3,383 | €4,511 | +€1,128 | +33.3% |
| Suppliers | 440/4 | €3,383 | €4,511 | +€1,128 | +33.3% |
| Taxes, remuneration and social security | 45 | €9,396 | €7,984 | -€1,412 | -15.0% |
| Taxes | 450/3 | €9,396 | €7,984 | -€1,412 | -15.0% |
| Other amounts payable | 47/48 | - | €3,533 | +€3,533 | |
| Accrued charges and deferred income | 492/3 | €1,564 | €1,175 | -€389 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,015 | €14,478 | +€1,463 | +11.2% |
| Other operating charges | 640/8 | €1,233 | €1,038 | -€195 | -15.8% |
| Gross operating margin | 9900 | €48,991 | €46,063 | -€2,928 | -6.0% |
| Operating profit (loss) | 9901 | €34,743 | €30,547 | -€4,196 | -12.1% |
| Financial income | 75/76B | €3,166 | €2,429 | -€737 | -23.3% |
| Recurring financial income | 75 | €3,166 | €2,429 | -€737 | -23.3% |
| Financial charges | 65/66B | €3,005 | €2,998 | -€7 | -0.2% |
| Recurring financial charges | 65 | €3,005 | €2,998 | -€7 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €34,903 | €29,977 | -€4,926 | -14.1% |
| Income taxes | 67/77 | €7,819 | €6,719 | -€1,099 | -14.1% |
| Profit (loss) for the period | 9904 | €27,085 | €23,258 | -€3,827 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,085 | €23,258 | -€3,827 | -14.1% |
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 23 October 2026 via checked.be.