JAKOBEAN: 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.
JAKOBEAN
Largest movements
- Cash +€85,780
up €85,780 (+88.5%), from €96,910 to €182,691
mainly Current investments (+€70,000) and Other debts (+€54,255)
- Current investments -€70,000
down €70,000 (-70.0%), from €100,000 to €30,000
- Receivables within one year +€15,125
up €15,125 (+134%), from €11,285 to €26,410
of which Trade receivables: +€15,671
- Tangible fixed assets -€8,901
down €8,901 (-22.1%), from €40,354 to €31,454
of which Furniture and vehicles: -€8,154
- Other debts +€54,255
up €54,255 (+286%), from €19,000 to €73,255
- Reserves -€34,746
down €34,746 (-19.7%), from €176,254 to €141,508
- Tax, wage and social debts +€8,312
up €8,312 (+78.9%), from €10,533 to €18,845
of which Taxes: +€4,747
- Debts after one year -€7,261
down €7,261 (-44.9%), from €16,169 to €8,908
- Financial income +€3,611
up €3,611 (+884%), from €409 to €4,019
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 | €249,491 | €270,874 | +€21,384 | +8.6% |
| Fixed assets | 21/28 | €40,354 | €31,454 | -€8,901 | -22.1% |
| Tangible fixed assets | 22/27 | €40,354 | €31,454 | -€8,901 | -22.1% |
| Land and buildings | 22 | €114 | - | -€114 | |
| Plant, machinery and equipment | 23 | €3,746 | €3,311 | -€435 | -11.6% |
| Furniture and vehicles | 24 | €34,531 | €26,378 | -€8,154 | -23.6% |
| Leasing and similar rights | 25 | - | €1,765 | +€1,765 | |
| Other tangible fixed assets | 26 | €1,963 | - | -€1,963 | |
| Current assets | 29/58 | €209,136 | €239,421 | +€30,284 | +14.5% |
| Amounts receivable within one year | 40/41 | €11,285 | €26,410 | +€15,125 | +134% |
| Trade receivables | 40 | €1,934 | €17,605 | +€15,671 | +810% |
| Other amounts receivable | 41 | €9,351 | €8,805 | -€546 | -5.8% |
| Current investments | 50/53 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Cash at bank and in hand | 54/58 | €96,910 | €182,691 | +€85,780 | +88.5% |
| Deferred charges and accrued income | 490/1 | €941 | €320 | -€620 | -66.0% |
| Total equity and liabilities | 10/49 | €249,491 | €270,874 | +€21,384 | +8.6% |
| Equity | 10/15 | €194,804 | €160,058 | -€34,746 | -17.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €176,254 | €141,508 | -€34,746 | -19.7% |
| Distributable reserves | 133 | €176,254 | €141,508 | -€34,746 | -19.7% |
| Amounts payable | 17/49 | €54,687 | €110,816 | +€56,130 | +103% |
| Amounts payable after more than one year | 17 | €16,169 | €8,908 | -€7,261 | -44.9% |
| Financial debts | 170/4 | €16,169 | €8,908 | -€7,261 | -44.9% |
| Amounts payable within one year | 42/48 | €38,518 | €101,908 | +€63,390 | +165% |
| Current portion of amounts payable after more than one year | 42 | €6,931 | €7,261 | +€330 | +4.8% |
| Trade debts | 44 | €2,054 | €2,548 | +€493 | +24.0% |
| Suppliers | 440/4 | €2,054 | €2,548 | +€493 | +24.0% |
| Taxes, remuneration and social security | 45 | €10,533 | €18,845 | +€8,312 | +78.9% |
| Taxes | 450/3 | €7,121 | €11,868 | +€4,747 | +66.7% |
| Remuneration and social security | 454/9 | €3,412 | €6,977 | +€3,565 | +104% |
| Other amounts payable | 47/48 | €19,000 | €73,255 | +€54,255 | +286% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,849 | €13,445 | +€596 | +4.6% |
| Other operating charges | 640/8 | €977 | €1,580 | +€603 | +61.7% |
| Gross operating margin | 9900 | €71,092 | €70,604 | -€488 | -0.7% |
| Operating profit (loss) | 9901 | €57,266 | €55,579 | -€1,687 | -2.9% |
| Financial income | 75/76B | €409 | €4,019 | +€3,611 | +884% |
| Recurring financial income | 75 | €409 | €4,019 | +€3,611 | +884% |
| Financial charges | 65/66B | €1,337 | €1,249 | -€87 | -6.5% |
| Recurring financial charges | 65 | €1,337 | €1,249 | -€87 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €56,338 | €58,349 | +€2,011 | +3.6% |
| Income taxes | 67/77 | €14,878 | €15,095 | +€217 | +1.5% |
| Profit (loss) for the period | 9904 | €41,460 | €43,254 | +€1,795 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,460 | €43,254 | +€1,795 | +4.3% |
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 25 October 2026 via checked.be.