JACOBUSVERIMMO: 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.
JACOBUSVERIMMO
Largest movements
- Tangible fixed assets -€57,246
down €57,246 (-3.8%), from €1.5m to €1.5m
- Debts after one year -€101,172
down €101,172 (-15.2%), from €665,195 to €564,023
- Reserves +€60,951
up €60,951 (+18.0%), from €339,337 to €400,288
of which Distributable reserves: +€57,903
- Other debts -€38,102
down €38,102 (-5.0%), from €760,567 to €722,466
- Depreciation -€66,882
down €66,882 (-53.9%), from €124,128 to €57,246
- Taxes +€19,360
up €19,360, from €0 to €19,360
- Gross operating margin +€12,176
up €12,176 (+6.1%), from €199,947 to €212,123
- Financial charges -€2,342
down €2,342 (-3.8%), from €61,796 to €59,454
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 | €2,665,094 | €2,586,782 | -€78,312 | -2.9% |
| Fixed assets | 21/28 | €2,403,451 | €2,346,205 | -€57,246 | -2.4% |
| Tangible fixed assets | 22/27 | €1,522,767 | €1,465,521 | -€57,246 | -3.8% |
| Land and buildings | 22 | €1,522,767 | €1,465,521 | -€57,246 | -3.8% |
| Financial fixed assets | 28 | €880,684 | €880,684 | = | 0.0% |
| Current assets | 29/58 | €261,643 | €240,577 | -€21,066 | -8.1% |
| Amounts receivable within one year | 40/41 | €183,592 | €168,714 | -€14,879 | -8.1% |
| Other amounts receivable | 41 | €183,592 | €168,714 | -€14,879 | -8.1% |
| Cash at bank and in hand | 54/58 | €26,112 | €30,565 | +€4,453 | +17.1% |
| Deferred charges and accrued income | 490/1 | €51,938 | €41,298 | -€10,640 | -20.5% |
| Total equity and liabilities | 10/49 | €2,665,094 | €2,586,782 | -€78,312 | -2.9% |
| Equity | 10/15 | €1,117,753 | €1,178,704 | +€60,951 | +5.5% |
| Contributions | 10/11 | €778,416 | €778,416 | = | 0.0% |
| Capital | 10 | €778,416 | €778,416 | = | 0.0% |
| Issued capital | 100 | €778,416 | €778,416 | = | 0.0% |
| Reserves | 13 | €339,337 | €400,288 | +€60,951 | +18.0% |
| Non-distributable reserves | 130/1 | €32,662 | €35,710 | +€3,048 | +9.3% |
| Legal reserve | 130 | €32,662 | €35,710 | +€3,048 | +9.3% |
| Distributable reserves | 133 | €306,675 | €364,578 | +€57,903 | +18.9% |
| Amounts payable | 17/49 | €1,547,341 | €1,408,078 | -€139,263 | -9.0% |
| Amounts payable after more than one year | 17 | €665,195 | €564,023 | -€101,172 | -15.2% |
| Financial debts | 170/4 | €665,195 | €564,023 | -€101,172 | -15.2% |
| Amounts payable within one year | 42/48 | €869,346 | €831,043 | -€38,303 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €101,172 | €101,172 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,607 | €7,405 | -€201 | -2.6% |
| Taxes | 450/3 | €7,607 | €7,405 | -€201 | -2.6% |
| Other amounts payable | 47/48 | €760,567 | €722,466 | -€38,102 | -5.0% |
| Accrued charges and deferred income | 492/3 | €12,800 | €13,012 | +€212 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,128 | €57,246 | -€66,882 | -53.9% |
| Other operating charges | 640/8 | €22,393 | €20,643 | -€1,749 | -7.8% |
| Gross operating margin | 9900 | €199,947 | €212,123 | +€12,176 | +6.1% |
| Operating profit (loss) | 9901 | €53,427 | €134,233 | +€80,807 | +151% |
| Financial income | 75/76B | €5,498 | €5,532 | +€34 | +0.6% |
| Recurring financial income | 75 | €5,498 | €5,532 | +€34 | +0.6% |
| Financial charges | 65/66B | €61,796 | €59,454 | -€2,342 | -3.8% |
| Recurring financial charges | 65 | €61,796 | €59,454 | -€2,342 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,871 | €80,311 | +€83,182 | |
| Income taxes | 67/77 | €0 | €19,360 | +€19,360 | |
| Profit (loss) for the period | 9904 | -€2,871 | €60,951 | +€63,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,871 | €60,951 | +€63,822 |
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 14 October 2026 via checked.be.