JACOBY: what changed
JACOBY
Largest movements
- Cash -€16,094
down €16,094 (-82.4%), from €19,543 to €3,449
mainly Investment in fixed assets (net) (-€19,197) and Contributions, distributions and other (-€5,000)
- Tangible fixed assets +€9,620
up €9,620 (+37.9%), from €25,364 to €34,984
of which Furniture and vehicles: +€11,863
- Deferred charges and accrued income +€1,635
up €1,635 (+76.1%), from €2,149 to €3,784
- Receivables within one year +€826
up €826 (+25.6%), from €3,233 to €4,059
of which Other amounts receivable: +€1,091
- Tax, wage and social debts -€2,586
down €2,586 (-45.8%), from €5,646 to €3,060
- Profit (loss) carried forward -€1,826
down €1,826 (-7.0%), from €26,132 to €24,306
- Gross operating margin -€10,427
down €10,427 (-40.9%), from €25,518 to €15,091
- Depreciation +€3,334
up €3,334 (+53.4%), from €6,243 to €9,577
- Taxes -€2,736
down €2,736 (-63.7%), from €4,296 to €1,560
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,144 | €47,095 | -€4,049 | -7.9% |
| Fixed assets | 21/28 | €25,364 | €34,984 | +€9,620 | +37.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €25,364 | €34,984 | +€9,620 | +37.9% |
| Plant, machinery and equipment | 23 | €9,129 | €6,886 | -€2,243 | -24.6% |
| Furniture and vehicles | 24 | €16,235 | €28,098 | +€11,863 | +73.1% |
| Current assets | 29/58 | €25,780 | €12,111 | -€13,669 | -53.0% |
| Stocks and contracts in progress | 3 | €855 | €819 | -€36 | -4.2% |
| Stocks | 30/36 | €855 | €819 | -€36 | -4.2% |
| Amounts receivable within one year | 40/41 | €3,233 | €4,059 | +€826 | +25.6% |
| Trade receivables | 40 | €265 | - | -€265 | |
| Other amounts receivable | 41 | €2,968 | €4,059 | +€1,091 | +36.8% |
| Cash at bank and in hand | 54/58 | €19,543 | €3,449 | -€16,094 | -82.4% |
| Deferred charges and accrued income | 490/1 | €2,149 | €3,784 | +€1,635 | +76.1% |
| Total equity and liabilities | 10/49 | €51,144 | €47,095 | -€4,049 | -7.9% |
| Equity | 10/15 | €37,287 | €35,461 | -€1,826 | -4.9% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,132 | €24,306 | -€1,826 | -7.0% |
| Amounts payable | 17/49 | €13,857 | €11,634 | -€2,223 | -16.0% |
| Amounts payable within one year | 42/48 | €12,063 | €10,014 | -€2,049 | -17.0% |
| Trade debts | 44 | €3,267 | €3,454 | +€187 | +5.7% |
| Suppliers | 440/4 | €3,267 | €3,454 | +€187 | +5.7% |
| Taxes, remuneration and social security | 45 | €5,646 | €3,060 | -€2,586 | -45.8% |
| Taxes | 450/3 | €5,646 | €3,060 | -€2,586 | -45.8% |
| Other amounts payable | 47/48 | €3,150 | €3,500 | +€350 | +11.1% |
| Accrued charges and deferred income | 492/3 | €1,794 | €1,620 | -€174 | -9.7% |
| Non-recurring operating income | 76A | €603 | €3,922 | +€3,320 | +551% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,243 | €9,577 | +€3,334 | +53.4% |
| Other operating charges | 640/8 | €421 | €638 | +€218 | +51.7% |
| Gross operating margin | 9900 | €25,518 | €15,091 | -€10,427 | -40.9% |
| Operating profit (loss) | 9901 | €18,854 | €4,875 | -€13,979 | -74.1% |
| Financial income | 75/76B | €0 | €10 | +€10 | +98,300% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +98,300% |
| Financial charges | 65/66B | €147 | €151 | +€4 | +2.8% |
| Recurring financial charges | 65 | €147 | €151 | +€4 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €18,707 | €4,734 | -€13,973 | -74.7% |
| Income taxes | 67/77 | €4,296 | €1,560 | -€2,736 | -63.7% |
| Profit (loss) for the period | 9904 | €14,411 | €3,174 | -€11,237 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,411 | €3,174 | -€11,237 | -78.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.