JAN JACOBS, COPYWRITER: 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, COPYWRITER
Largest movements
- Cash -€5,343
down €5,343 (-59.0%), from €9,063 to €3,720
mainly Net result for the year (-€6,452) and Other debts (-€2,941)
- Tangible fixed assets -€1,156
down €1,156 (-35.4%), from €3,266 to €2,110
of which Furniture and vehicles: -€697
- Receivables within one year -€936
down €936 (-9.1%), from €10,245 to €9,309
of which Other amounts receivable: -€489
- Deferred charges and accrued income +€353
up €353 (+132%), from €269 to €622
- Profit (loss) carried forward -€6,452
down €6,452 (-42.0%), from -€15,365 to -€21,817
- Other debts -€2,941
down €2,941 (-17.1%), from €17,205 to €14,264
- Tax, wage and social debts +€1,974
up €1,974 (+1,059%), from €186 to €2,160
- Trade debts +€338
up €338 (+94.9%), from €356 to €694
- Gross operating margin -€4,299
down €4,299, from €1,598 to -€2,701
- Taxes +€1,382
up €1,382 (+742%), from €186 to €1,569
- Depreciation -€542
down €542 (-31.9%), from €1,698 to €1,156
- Other operating charges +€105
up €105 (+18.3%), from €576 to €681
- Financial charges -€86
down €86 (-19.9%), from €431 to €345
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 | €22,842 | €15,761 | -€7,081 | -31.0% |
| Fixed assets | 21/28 | €3,266 | €2,110 | -€1,156 | -35.4% |
| Tangible fixed assets | 22/27 | €3,266 | €2,110 | -€1,156 | -35.4% |
| Land and buildings | 22 | €2,295 | €1,836 | -€459 | -20.0% |
| Furniture and vehicles | 24 | €970 | €274 | -€697 | -71.8% |
| Current assets | 29/58 | €19,577 | €13,651 | -€5,925 | -30.3% |
| Amounts receivable within one year | 40/41 | €10,245 | €9,309 | -€936 | -9.1% |
| Trade receivables | 40 | €9,750 | €9,304 | -€447 | -4.6% |
| Other amounts receivable | 41 | €495 | €5 | -€489 | -98.9% |
| Cash at bank and in hand | 54/58 | €9,063 | €3,720 | -€5,343 | -59.0% |
| Deferred charges and accrued income | 490/1 | €269 | €622 | +€353 | +132% |
| Total equity and liabilities | 10/49 | €22,842 | €15,761 | -€7,081 | -31.0% |
| Equity | 10/15 | €5,095 | -€1,357 | -€6,452 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,365 | -€21,817 | -€6,452 | -42.0% |
| Amounts payable | 17/49 | €17,748 | €17,118 | -€629 | -3.5% |
| Amounts payable within one year | 42/48 | €17,748 | €17,118 | -€629 | -3.5% |
| Trade debts | 44 | €356 | €694 | +€338 | +94.9% |
| Suppliers | 440/4 | €356 | €694 | +€338 | +94.9% |
| Taxes, remuneration and social security | 45 | €186 | €2,160 | +€1,974 | +1,059% |
| Taxes | 450/3 | €186 | €2,160 | +€1,974 | +1,059% |
| Other amounts payable | 47/48 | €17,205 | €14,264 | -€2,941 | -17.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,698 | €1,156 | -€542 | -31.9% |
| Other operating charges | 640/8 | €576 | €681 | +€105 | +18.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,598 | -€2,701 | -€4,299 | |
| Operating profit (loss) | 9901 | -€676 | -€4,538 | -€3,862 | -571% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,400% |
| Financial charges | 65/66B | €431 | €345 | -€86 | -19.9% |
| Recurring financial charges | 65 | €431 | €345 | -€86 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,107 | -€4,883 | -€3,776 | -341% |
| Income taxes | 67/77 | €186 | €1,569 | +€1,382 | +742% |
| Profit (loss) for the period | 9904 | -€1,293 | -€6,452 | -€5,158 | -399% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,293 | -€6,452 | -€5,158 | -399% |
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 26 October 2026 via checked.be.