Jan & Jacobs: 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.
Jan & Jacobs
Largest movements
- Tangible fixed assets +€20,975
up €20,975 (+377%), from €5,560 to €26,535
of which Furniture and vehicles: +€21,085
- Cash -€7,479
down €7,479 (-53.4%), from €13,999 to €6,520
mainly Investment in fixed assets (net) (-€25,650) and Other debts (-€5,634)
- Profit (loss) carried forward +€16,325
up €16,325, from -€2,088 to €14,238
- Other debts -€5,634
down €5,634 (-30.3%), from €18,584 to €12,951
- Trade debts +€3,127
up €3,127 (+377%), from €830 to €3,958
- Tax, wage and social debts -€426
down €426 (-31.7%), from €1,342 to €917
of which Taxes: -€426
- Gross operating margin +€14,409
up €14,409 (+175%), from €8,248 to €22,657
- Depreciation +€1,046
up €1,046 (+28.8%), from €3,629 to €4,675
- Financial charges -€451
down €451 (-79.9%), from €565 to €114
- Other operating charges +€449
up €449 (+50.7%), from €886 to €1,335
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 | €21,420 | €34,813 | +€13,393 | +62.5% |
| Fixed assets | 21/28 | €5,560 | €26,535 | +€20,975 | +377% |
| Tangible fixed assets | 22/27 | €5,560 | €26,535 | +€20,975 | +377% |
| Plant, machinery and equipment | 23 | €655 | €545 | -€110 | -16.8% |
| Furniture and vehicles | 24 | €4,906 | €25,991 | +€21,085 | +430% |
| Current assets | 29/58 | €15,859 | €8,277 | -€7,582 | -47.8% |
| Amounts receivable within one year | 40/41 | €1,860 | €1,758 | -€103 | -5.5% |
| Trade receivables | 40 | €1,011 | €1,000 | -€11 | -1.1% |
| Other amounts receivable | 41 | €849 | €758 | -€92 | -10.8% |
| Cash at bank and in hand | 54/58 | €13,999 | €6,520 | -€7,479 | -53.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €21,420 | €34,813 | +€13,393 | +62.5% |
| Equity | 10/15 | €662 | €16,988 | +€16,325 | +2,464% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,088 | €14,238 | +€16,325 | |
| Amounts payable | 17/49 | €20,757 | €17,825 | -€2,932 | -14.1% |
| Amounts payable within one year | 42/48 | €20,757 | €17,825 | -€2,932 | -14.1% |
| Trade debts | 44 | €830 | €3,958 | +€3,127 | +377% |
| Suppliers | 440/4 | €830 | €3,958 | +€3,127 | +377% |
| Taxes, remuneration and social security | 45 | €1,342 | €917 | -€426 | -31.7% |
| Taxes | 450/3 | €1,342 | €917 | -€426 | -31.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,584 | €12,951 | -€5,634 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,629 | €4,675 | +€1,046 | +28.8% |
| Other operating charges | 640/8 | €886 | €1,335 | +€449 | +50.7% |
| Gross operating margin | 9900 | €8,248 | €22,657 | +€14,409 | +175% |
| Operating profit (loss) | 9901 | €3,732 | €16,647 | +€12,914 | +346% |
| Financial income | 75/76B | €20 | €0 | -€20 | -98.5% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -98.5% |
| Financial charges | 65/66B | €565 | €114 | -€451 | -79.9% |
| Recurring financial charges | 65 | €565 | €114 | -€451 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €3,188 | €16,533 | +€13,345 | +419% |
| Income taxes | 67/77 | €59 | €208 | +€149 | +251% |
| Profit (loss) for the period | 9904 | €3,129 | €16,325 | +€13,197 | +422% |
| Profit (loss) for the period to be appropriated | 9905 | €3,129 | €16,325 | +€13,197 | +422% |
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 17 October 2026 via checked.be.