JacoRob: what changed
Two fiscal 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.
JacoRob
Largest movements
- Cash +€22,228
up €22,228 (+59.1%), from €37,608 to €59,835
mainly Other debts (+€22,341) and Receivables within one year (+€11,899)
- Receivables within one year -€11,899
down €11,899 (-51.6%), from €23,061 to €11,163
of which Trade receivables: -€14,520
- Tangible fixed assets -€2,504
down €2,504 (-51.3%), from €4,882 to €2,378
- Deferred charges and accrued income +€1,981
up €1,981 (+367.2%), from €540 to €2,521
- Other debts +€22,341
up €22,341 (+91.8%), from €24,342 to €46,683
- Reserves -€13,528
down €13,528 (-100.0%), from €13,528 to €0
- Trade debts +€3,106
up €3,106 (+249.9%), from €1,243 to €4,349
- Tax, wage and social debts -€2,491
down €2,491 (-37.4%), from €6,655 to €4,164
- Gross operating margin -€3,585
down €3,585 (-15.0%), from €23,830 to €20,245
- Depreciation -€1,582
down €1,582 (-38.7%), from €4,086 to €2,504
- Taxes -€605
down €605 (-15.0%), from €4,029 to €3,424
- Financial charges +€375
up €375 (+20.1%), from €1,865 to €2,239
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 | €66,090 | €75,896 | +€9,806 | +14.8% |
| Fixed assets | 21/28 | €4,882 | €2,378 | -€2,504 | -51.3% |
| Tangible fixed assets | 22/27 | €4,882 | €2,378 | -€2,504 | -51.3% |
| Furniture and vehicles | 24 | €4,882 | €2,378 | -€2,504 | -51.3% |
| Current assets | 29/58 | €61,209 | €73,519 | +€12,310 | +20.1% |
| Amounts receivable within one year | 40/41 | €23,061 | €11,163 | -€11,899 | -51.6% |
| Trade receivables | 40 | €23,061 | €8,541 | -€14,520 | -63.0% |
| Other amounts receivable | 41 | €0 | €2,621 | +€2,621 | |
| Cash at bank and in hand | 54/58 | €37,608 | €59,835 | +€22,228 | +59.1% |
| Deferred charges and accrued income | 490/1 | €540 | €2,521 | +€1,981 | +367.2% |
| Total equity and liabilities | 10/49 | €66,090 | €75,896 | +€9,806 | +14.8% |
| Equity | 10/15 | €32,128 | €18,600 | -€13,528 | -42.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,528 | €0 | -€13,528 | -100.0% |
| Distributable reserves | 133 | €13,528 | €0 | -€13,528 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,963 | €57,296 | +€23,334 | +68.7% |
| Amounts payable within one year | 42/48 | €32,240 | €55,196 | +€22,956 | +71.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,243 | €4,349 | +€3,106 | +249.9% |
| Suppliers | 440/4 | €1,243 | €4,349 | +€3,106 | +249.9% |
| Taxes, remuneration and social security | 45 | €6,655 | €4,164 | -€2,491 | -37.4% |
| Taxes | 450/3 | €6,655 | €4,164 | -€2,491 | -37.4% |
| Other amounts payable | 47/48 | €24,342 | €46,683 | +€22,341 | +91.8% |
| Accrued charges and deferred income | 492/3 | €1,723 | €2,100 | +€377 | +21.9% |
| Non-recurring operating income | 76A | €740 | €0 | -€740 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,086 | €2,504 | -€1,582 | -38.7% |
| Other operating charges | 640/8 | €505 | €531 | +€26 | +5.1% |
| Gross operating margin | 9900 | €23,830 | €20,245 | -€3,585 | -15.0% |
| Operating profit (loss) | 9901 | €19,239 | €17,209 | -€2,030 | -10.5% |
| Financial income | 75/76B | €183 | €152 | -€31 | -16.8% |
| Recurring financial income | 75 | €183 | €152 | -€31 | -16.8% |
| Financial charges | 65/66B | €1,865 | €2,239 | +€375 | +20.1% |
| Recurring financial charges | 65 | €1,865 | €2,239 | +€375 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €17,557 | €15,122 | -€2,435 | -13.9% |
| Income taxes | 67/77 | €4,029 | €3,424 | -€605 | -15.0% |
| Profit (loss) for the period | 9904 | €13,528 | €11,698 | -€1,830 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,528 | €11,698 | -€1,830 | -13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.