JOHN JACOB: 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.
JOHN JACOB
Largest movements
- Receivables within one year +€115,185
up €115,185 (+74.9%), from €153,881 to €269,066
of which Trade receivables: +€120,757
- Deferred charges and accrued income +€41,363
up €41,363 (+177%), from €23,412 to €64,775
- Cash -€33,431
down €33,431 (-10.6%), from €314,028 to €280,597
mainly Investment in fixed assets (net) (-€139,846) and Receivables within one year (-€115,185)
- Profit (loss) carried forward +€155,694
up €155,694 (+29.7%), from €524,725 to €680,419
- Advances received +€110,088
up €110,088 (+5,300%), from €2,077 to €112,165
- Trade debts -€73,241
down €73,241 (-49.7%), from €147,478 to €74,237
- Debts after one year -€51,753
down €51,753 (-11.4%), from €453,999 to €402,246
- Tax, wage and social debts -€46,613
down €46,613 (-31.1%), from €149,790 to €103,177
of which Remuneration and social security: -€39,490
- Gross operating margin +€209,211
up €209,211 (+15.4%), from €1.4m to €1.6m
- Taxes +€37,748
up €37,748 (+110%), from €34,298 to €72,046
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 | €1,759,731 | €1,876,424 | +€116,692 | +6.6% |
| Fixed assets | 21/28 | €1,268,411 | €1,261,986 | -€6,425 | -0.5% |
| Tangible fixed assets | 22/27 | €1,268,276 | €1,261,851 | -€6,425 | -0.5% |
| Land and buildings | 22 | €863,589 | €833,661 | -€29,927 | -3.5% |
| Plant, machinery and equipment | 23 | €195,945 | €187,061 | -€8,884 | -4.5% |
| Furniture and vehicles | 24 | €149,691 | €144,461 | -€5,229 | -3.5% |
| Leasing and similar rights | 25 | €59,050 | €96,667 | +€37,616 | +63.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €491,321 | €614,438 | +€123,117 | +25.1% |
| Amounts receivable within one year | 40/41 | €153,881 | €269,066 | +€115,185 | +74.9% |
| Trade receivables | 40 | €146,910 | €267,667 | +€120,757 | +82.2% |
| Other amounts receivable | 41 | €6,971 | €1,399 | -€5,572 | -79.9% |
| Cash at bank and in hand | 54/58 | €314,028 | €280,597 | -€33,431 | -10.6% |
| Deferred charges and accrued income | 490/1 | €23,412 | €64,775 | +€41,363 | +177% |
| Total equity and liabilities | 10/49 | €1,759,731 | €1,876,424 | +€116,692 | +6.6% |
| Equity | 10/15 | €795,840 | €940,097 | +€144,257 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,995 | €142,598 | -€6,397 | -4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €147,135 | €140,738 | -€6,397 | -4.3% |
| Profit (loss) carried forward | 14 | €524,725 | €680,419 | +€155,694 | +29.7% |
| Investment grants | 15 | €115,920 | €110,880 | -€5,040 | -4.3% |
| Provisions and deferred taxes | 16 | €36,784 | €35,184 | -€1,599 | -4.3% |
| Deferred taxes | 168 | €36,784 | €35,184 | -€1,599 | -4.3% |
| Amounts payable | 17/49 | €927,107 | €901,142 | -€25,965 | -2.8% |
| Amounts payable after more than one year | 17 | €453,999 | €402,246 | -€51,753 | -11.4% |
| Financial debts | 170/4 | €453,999 | €402,246 | -€51,753 | -11.4% |
| Amounts payable within one year | 42/48 | €473,108 | €498,896 | +€25,788 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €148,763 | €159,317 | +€10,554 | +7.1% |
| Trade debts | 44 | €147,478 | €74,237 | -€73,241 | -49.7% |
| Suppliers | 440/4 | €147,478 | €74,237 | -€73,241 | -49.7% |
| Advances received on contracts in progress | 46 | €2,077 | €112,165 | +€110,088 | +5,300% |
| Taxes, remuneration and social security | 45 | €149,790 | €103,177 | -€46,613 | -31.1% |
| Taxes | 450/3 | €34,554 | €27,431 | -€7,123 | -20.6% |
| Remuneration and social security | 454/9 | €115,236 | €75,746 | -€39,490 | -34.3% |
| Other amounts payable | 47/48 | €25,000 | €50,000 | +€25,000 | +100% |
| Remuneration, social security and pensions | 62 | €1,129,078 | €1,143,003 | +€13,925 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,412 | €146,271 | +€12,858 | +9.6% |
| Other operating charges | 640/8 | €11,091 | €10,801 | -€291 | -2.6% |
| Gross operating margin | 9900 | €1,362,590 | €1,571,801 | +€209,211 | +15.4% |
| Operating profit (loss) | 9901 | €89,008 | €271,726 | +€182,718 | +205% |
| Financial income | 75/76B | €5,708 | €6,789 | +€1,080 | +18.9% |
| Recurring financial income | 75 | €5,708 | €6,789 | +€1,080 | +18.9% |
| Financial charges | 65/66B | €8,928 | €8,772 | -€156 | -1.7% |
| Recurring financial charges | 65 | €8,386 | €8,772 | +€386 | +4.6% |
| Non-recurring financial charges | 66B | €542 | - | -€542 | |
| Profit (loss) for the period before taxes | 9903 | €85,789 | €269,743 | +€183,954 | +214% |
| Transfer from deferred taxes | 780 | €1,957 | €1,599 | -€358 | -18.3% |
| Income taxes | 67/77 | €34,298 | €72,046 | +€37,748 | +110% |
| Profit (loss) for the period | 9904 | €53,448 | €199,297 | +€145,849 | +273% |
| Transfer from tax-exempt reserves | 789 | €7,092 | €6,397 | -€695 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,540 | €205,694 | +€145,154 | +240% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.