KINE JACOBS & CO: 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.
KINE JACOBS & CO
Largest movements
- Tangible fixed assets -€32,726
down €32,726 (-6.4%), from €512,275 to €479,549
of which Land and buildings: -€24,479
- Cash -€29,335
down €29,335 (-42.8%), from €68,606 to €39,271
mainly Debts after one year (-€52,517) and Net result for the year (-€12,337)
- Debts after one year -€52,517
down €52,517 (-18.0%), from €291,295 to €238,778
- Profit (loss) carried forward -€12,337
new in 2025: -€12,337
- Trade debts +€7,591
up €7,591 (+111%), from €6,813 to €14,403
- Current portion of long-term debt -€6,876
down €6,876 (-11.6%), from €59,393 to €52,517
- Gross operating margin -€35,888
down €35,888 (-23.8%), from €150,981 to €115,094
- Taxes -€9,349
down €9,349 (-96.3%), from €9,712 to €362
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 | €619,799 | €555,206 | -€64,593 | -10.4% |
| Fixed assets | 21/28 | €512,275 | €479,549 | -€32,726 | -6.4% |
| Tangible fixed assets | 22/27 | €512,275 | €479,549 | -€32,726 | -6.4% |
| Land and buildings | 22 | €444,919 | €420,440 | -€24,479 | -5.5% |
| Plant, machinery and equipment | 23 | €67,356 | €59,109 | -€8,247 | -12.2% |
| Current assets | 29/58 | €107,524 | €75,657 | -€31,867 | -29.6% |
| Stocks and contracts in progress | 3 | €384 | €207 | -€177 | -46.2% |
| Stocks | 30/36 | €384 | €207 | -€177 | -46.2% |
| Amounts receivable within one year | 40/41 | €35,625 | €31,664 | -€3,961 | -11.1% |
| Trade receivables | 40 | €5,045 | €6,145 | +€1,100 | +21.8% |
| Other amounts receivable | 41 | €30,580 | €25,519 | -€5,061 | -16.6% |
| Cash at bank and in hand | 54/58 | €68,606 | €39,271 | -€29,335 | -42.8% |
| Deferred charges and accrued income | 490/1 | €2,910 | €4,516 | +€1,606 | +55.2% |
| Total equity and liabilities | 10/49 | €619,799 | €555,206 | -€64,593 | -10.4% |
| Equity | 10/15 | €242,048 | €229,711 | -€12,337 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €235,848 | €235,848 | = | 0.0% |
| Distributable reserves | 133 | €235,848 | €235,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,337 | -€12,337 | |
| Amounts payable | 17/49 | €377,751 | €325,495 | -€52,256 | -13.8% |
| Amounts payable after more than one year | 17 | €291,295 | €238,778 | -€52,517 | -18.0% |
| Financial debts | 170/4 | €291,295 | €238,778 | -€52,517 | -18.0% |
| Amounts payable within one year | 42/48 | €84,542 | €84,767 | +€225 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €59,393 | €52,517 | -€6,876 | -11.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,813 | €14,403 | +€7,591 | +111% |
| Suppliers | 440/4 | €6,813 | €14,403 | +€7,591 | +111% |
| Taxes, remuneration and social security | 45 | €18,336 | €17,846 | -€490 | -2.7% |
| Taxes | 450/3 | €5,088 | €5,358 | +€269 | +5.3% |
| Remuneration and social security | 454/9 | €13,248 | €12,488 | -€759 | -5.7% |
| Accrued charges and deferred income | 492/3 | €1,914 | €1,950 | +€36 | +1.9% |
| Remuneration, social security and pensions | 62 | €71,582 | €70,143 | -€1,439 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,574 | €35,467 | -€1,107 | -3.0% |
| Other operating charges | 640/8 | €2,938 | €2,859 | -€79 | -2.7% |
| Non-recurring operating charges | 66A | - | €9,740 | +€9,740 | |
| Gross operating margin | 9900 | €150,981 | €115,094 | -€35,888 | -23.8% |
| Operating profit (loss) | 9901 | €39,888 | -€3,115 | -€43,003 | |
| Financial income | 75/76B | €2,326 | €2,349 | +€23 | +1.0% |
| Recurring financial income | 75 | €2,326 | €2,349 | +€23 | +1.0% |
| Financial charges | 65/66B | €12,664 | €11,209 | -€1,455 | -11.5% |
| Recurring financial charges | 65 | €12,664 | €11,209 | -€1,455 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €29,550 | -€11,975 | -€41,525 | |
| Income taxes | 67/77 | €9,712 | €362 | -€9,349 | -96.3% |
| Profit (loss) for the period | 9904 | €19,838 | -€12,337 | -€32,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,838 | -€12,337 | -€32,175 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.