JOHAN JACOBS MANAGEMENT: 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.
JOHAN JACOBS MANAGEMENT
Largest movements
- Cash -€14,301
down €14,301 (-7.3%), from €195,062 to €180,762
mainly Net result for the year (-€17,175)
- Receivables within one year -€2,874
down €2,874 (-20.3%), from €14,132 to €11,258
- Profit (loss) carried forward -€17,175
down €17,175 (-10.9%), from €157,278 to €140,104
- Purchases and services +€29,680
new in 2025: €29,680
- Gross operating margin +€9,147
up €9,147 (+32.0%), from -€28,602 to -€19,455
- Financial income +€3,443
new in 2025: €3,443
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 | €209,194 | €192,020 | -€17,175 | -8.2% |
| Current assets | 29/58 | €209,194 | €192,020 | -€17,175 | -8.2% |
| Amounts receivable within one year | 40/41 | €14,132 | €11,258 | -€2,874 | -20.3% |
| Other amounts receivable | 41 | €14,132 | €11,258 | -€2,874 | -20.3% |
| Cash at bank and in hand | 54/58 | €195,062 | €180,762 | -€14,301 | -7.3% |
| Total equity and liabilities | 10/49 | €209,194 | €192,020 | -€17,175 | -8.2% |
| Equity | 10/15 | €197,268 | €180,094 | -€17,175 | -8.7% |
| Contributions | 10/11 | €38,130 | €38,130 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,278 | €140,104 | -€17,175 | -10.9% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,926 | €1,926 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,926 | €1,926 | = | 0.0% |
| Other amounts payable | 47/48 | €1,926 | €1,926 | = | 0.0% |
| Non-recurring operating income | 76A | - | €10,225 | +€10,225 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €29,680 | +€29,680 | |
| Remuneration, social security and pensions | 62 | €973 | €1,101 | +€128 | +13.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€28,602 | -€19,455 | +€9,147 | +32.0% |
| Operating profit (loss) | 9901 | -€29,637 | -€20,618 | +€9,019 | +30.4% |
| Financial income | 75/76B | - | €3,443 | +€3,443 | |
| Recurring financial income | 75 | - | €3,443 | +€3,443 | |
| Profit (loss) for the period before taxes | 9903 | -€29,637 | -€17,175 | +€12,463 | +42.1% |
| Profit (loss) for the period | 9904 | -€29,637 | -€17,175 | +€12,463 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,637 | -€17,175 | +€12,463 | +42.1% |
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 27 October 2026 via checked.be.