JACOS MANAGEMENT & CONSULTING: 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.
JACOS MANAGEMENT & CONSULTING
Largest movements
- Cash +€67,048
up €67,048 (+68.4%), from €98,053 to €165,100
mainly Net result for the year (+€133,563) and Other debts (+€25,000)
- Receivables within one year -€14,127
down €14,127 (-2.5%), from €564,848 to €550,721
of which Trade receivables: -€54,819
- Tangible fixed assets +€12,361
up €12,361 (+708%), from €1,747 to €14,107
of which Furniture and vehicles: +€12,606
- Other debts +€25,000
up €25,000 (+21.7%), from €115,000 to €140,000
- Reserves +€18,000
up €18,000 (+3.4%), from €536,000 to €554,000
- Trade debts +€11,809
up €11,809 (+22.0%), from €53,593 to €65,402
- Tax, wage and social debts +€11,069
up €11,069 (+184%), from €6,000 to €17,069
of which Taxes: +€6,260
- Gross operating margin -€174,130
down €174,130 (-41.4%), from €420,126 to €245,996
- Taxes +€42,953
new in 2025: €42,953
- Staff costs +€36,788
up €36,788 (+166%), from €22,126 to €58,914
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 | €716,613 | €783,054 | +€66,441 | +9.3% |
| Fixed assets | 21/28 | €1,747 | €21,097 | +€19,351 | +1,108% |
| Tangible fixed assets | 22/27 | €1,747 | €14,107 | +€12,361 | +708% |
| Plant, machinery and equipment | 23 | €368 | €122 | -€246 | -66.8% |
| Furniture and vehicles | 24 | €1,379 | €13,985 | +€12,606 | +914% |
| Financial fixed assets | 28 | - | €6,990 | +€6,990 | |
| Current assets | 29/58 | €714,866 | €761,957 | +€47,090 | +6.6% |
| Amounts receivable after more than one year | 29 | €41,000 | €41,000 | = | 0.0% |
| Other amounts receivable | 291 | €41,000 | €41,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €564,848 | €550,721 | -€14,127 | -2.5% |
| Trade receivables | 40 | €95,300 | €40,481 | -€54,819 | -57.5% |
| Other amounts receivable | 41 | €469,548 | €510,240 | +€40,692 | +8.7% |
| Current investments | 50/53 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €98,053 | €165,100 | +€67,048 | +68.4% |
| Deferred charges and accrued income | 490/1 | €10,965 | €5,035 | -€5,930 | -54.1% |
| Total equity and liabilities | 10/49 | €716,613 | €783,054 | +€66,441 | +9.3% |
| Equity | 10/15 | €542,020 | €560,583 | +€18,563 | +3.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €536,000 | €554,000 | +€18,000 | +3.4% |
| Distributable reserves | 133 | €536,000 | €554,000 | +€18,000 | +3.4% |
| Profit (loss) carried forward | 14 | €1,020 | €1,583 | +€563 | +55.2% |
| Amounts payable | 17/49 | €174,593 | €222,470 | +€47,878 | +27.4% |
| Amounts payable within one year | 42/48 | €174,593 | €222,470 | +€47,878 | +27.4% |
| Trade debts | 44 | €53,593 | €65,402 | +€11,809 | +22.0% |
| Suppliers | 440/4 | €53,593 | €65,402 | +€11,809 | +22.0% |
| Taxes, remuneration and social security | 45 | €6,000 | €17,069 | +€11,069 | +184% |
| Taxes | 450/3 | €6,000 | €12,260 | +€6,260 | +104% |
| Remuneration and social security | 454/9 | - | €4,809 | +€4,809 | |
| Other amounts payable | 47/48 | €115,000 | €140,000 | +€25,000 | +21.7% |
| Remuneration, social security and pensions | 62 | €22,126 | €58,914 | +€36,788 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €4,223 | +€2,908 | +221% |
| Other operating charges | 640/8 | €1,970 | €1,531 | -€439 | -22.3% |
| Gross operating margin | 9900 | €420,126 | €245,996 | -€174,130 | -41.4% |
| Operating profit (loss) | 9901 | €394,715 | €181,328 | -€213,387 | -54.1% |
| Financial income | 75/76B | €35 | €59 | +€24 | +68.6% |
| Recurring financial income | 75 | €35 | €59 | +€24 | +68.6% |
| Financial charges | 65/66B | €7,007 | €4,871 | -€2,136 | -30.5% |
| Recurring financial charges | 65 | €7,007 | €4,871 | -€2,136 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €387,743 | €176,516 | -€211,227 | -54.5% |
| Income taxes | 67/77 | - | €42,953 | +€42,953 | |
| Profit (loss) for the period | 9904 | €387,743 | €133,563 | -€254,179 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €387,743 | €133,563 | -€254,179 | -65.6% |
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 30 October 2026 via checked.be.