JAKUBOWSKI: 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.
JAKUBOWSKI
Largest movements
- Receivables within one year -€7,694
down €7,694 (-78.5%), from €9,800 to €2,106
of which Other amounts receivable: -€7,516
- Tax, wage and social debts -€11,752
down €11,752 (-69.3%), from €16,946 to €5,194
- Other debts +€7,326
up €7,326 (+965%), from €760 to €8,086
- Profit (loss) carried forward -€2,151
down €2,151 (-13.3%), from -€16,207 to -€18,358
- Trade debts -€981
down €981 (-44.3%), from €2,215 to €1,234
- Accrued charges and deferred income -€181
down €181 (-42.5%), from €425 to €244
- Gross operating margin +€6,887
up €6,887 (+42.7%), from €16,112 to €22,998
- Staff costs +€3,652
up €3,652 (+17.4%), from €20,992 to €24,644
- Financial income -€446
no longer reported in 2025 (was €446)
- Financial charges -€373
down €373 (-77.9%), from €479 to €106
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 | €10,338 | €2,600 | -€7,738 | -74.8% |
| Fixed assets | 21/28 | €97 | - | -€97 | |
| Financial fixed assets | 28 | €97 | - | -€97 | |
| Current assets | 29/58 | €10,241 | €2,600 | -€7,641 | -74.6% |
| Amounts receivable within one year | 40/41 | €9,800 | €2,106 | -€7,694 | -78.5% |
| Trade receivables | 40 | €2,178 | €2,000 | -€178 | -8.2% |
| Other amounts receivable | 41 | €7,622 | €106 | -€7,516 | -98.6% |
| Cash at bank and in hand | 54/58 | €152 | €199 | +€47 | +30.9% |
| Deferred charges and accrued income | 490/1 | €289 | €295 | +€6 | +2.0% |
| Total equity and liabilities | 10/49 | €10,338 | €2,600 | -€7,738 | -74.8% |
| Equity | 10/15 | -€10,007 | -€12,158 | -€2,151 | -21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,207 | -€18,358 | -€2,151 | -13.3% |
| Amounts payable | 17/49 | €20,345 | €14,759 | -€5,587 | -27.5% |
| Amounts payable within one year | 42/48 | €19,921 | €14,514 | -€5,406 | -27.1% |
| Trade debts | 44 | €2,215 | €1,234 | -€981 | -44.3% |
| Suppliers | 440/4 | €2,215 | €1,234 | -€981 | -44.3% |
| Taxes, remuneration and social security | 45 | €16,946 | €5,194 | -€11,752 | -69.3% |
| Remuneration and social security | 454/9 | €16,946 | €5,194 | -€11,752 | -69.3% |
| Other amounts payable | 47/48 | €760 | €8,086 | +€7,326 | +965% |
| Accrued charges and deferred income | 492/3 | €425 | €244 | -€181 | -42.5% |
| Remuneration, social security and pensions | 62 | €20,992 | €24,644 | +€3,652 | +17.4% |
| Other operating charges | 640/8 | €529 | €400 | -€129 | -24.4% |
| Gross operating margin | 9900 | €16,112 | €22,998 | +€6,887 | +42.7% |
| Operating profit (loss) | 9901 | -€5,409 | -€2,045 | +€3,364 | +62.2% |
| Financial income | 75/76B | €446 | - | -€446 | |
| Recurring financial income | 75 | €446 | - | -€446 | |
| Financial charges | 65/66B | €479 | €106 | -€373 | -77.9% |
| Recurring financial charges | 65 | €479 | €106 | -€373 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,443 | -€2,151 | +€3,291 | +60.5% |
| Profit (loss) for the period | 9904 | -€5,443 | -€2,151 | +€3,291 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,443 | -€2,151 | +€3,291 | +60.5% |
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 22 October 2026 via checked.be.