Kris Jacobs Technics: what changed
Two fiscal 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.
Kris Jacobs Technics
Largest movements
- Cash -€16,766
down €16,766 (-37.8%), from €44,347 to €27,581
mainly Contributions, distributions and other (-€23,529) and Investment in fixed assets (net) (-€4,725)
- Receivables within one year -€10,210
down €10,210 (-51.3%), from €19,892 to €9,682
of which Trade receivables: -€11,384
- Tangible fixed assets -€831
down €831 (-5.7%), from €14,534 to €13,703
of which Furniture and vehicles: -€4,990
- Profit (loss) carried forward -€26,889
down €26,889, from €24,515 to -€2,374
- Trade debts -€1,439
down €1,439 (-64.6%), from €2,228 to €789
- Gross operating margin -€20,662
down €20,662 (-83.3%), from €24,811 to €4,150
- Taxes -€4,464
down €4,464 (-91.9%), from €4,859 to €395
- Depreciation +€2,902
up €2,902 (+109.3%), from €2,654 to €5,557
- Other operating charges +€340
up €340 (+28.8%), from €1,182 to €1,522
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.
Cash bridge derived
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 | €80,851 | €53,067 | -€27,783 | -34.4% |
| Fixed assets | 21/28 | €14,534 | €13,703 | -€831 | -5.7% |
| Tangible fixed assets | 22/27 | €14,534 | €13,703 | -€831 | -5.7% |
| Land and buildings | 22 | €2,075 | €1,788 | -€286 | -13.8% |
| Plant, machinery and equipment | 23 | - | €4,444 | +€4,444 | |
| Furniture and vehicles | 24 | €12,460 | €7,470 | -€4,990 | -40.0% |
| Current assets | 29/58 | €66,316 | €39,365 | -€26,952 | -40.6% |
| Amounts receivable within one year | 40/41 | €19,892 | €9,682 | -€10,210 | -51.3% |
| Trade receivables | 40 | €18,699 | €7,315 | -€11,384 | -60.9% |
| Other amounts receivable | 41 | €1,193 | €2,367 | +€1,174 | +98.4% |
| Cash at bank and in hand | 54/58 | €44,347 | €27,581 | -€16,766 | -37.8% |
| Deferred charges and accrued income | 490/1 | €2,077 | €2,102 | +€24 | +1.2% |
| Total equity and liabilities | 10/49 | €80,851 | €53,067 | -€27,783 | -34.4% |
| Equity | 10/15 | €78,155 | €51,266 | -€26,889 | -34.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,640 | €43,640 | = | 0.0% |
| Distributable reserves | 133 | €43,640 | €43,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,515 | -€2,374 | -€26,889 | |
| Amounts payable | 17/49 | €2,696 | €1,801 | -€895 | -33.2% |
| Amounts payable within one year | 42/48 | €2,696 | €1,801 | -€895 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,228 | €789 | -€1,439 | -64.6% |
| Suppliers | 440/4 | €2,228 | €789 | -€1,439 | -64.6% |
| Taxes, remuneration and social security | 45 | €467 | €1,012 | +€544 | +116.4% |
| Taxes | 450/3 | €467 | €1,012 | +€544 | +116.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,654 | €5,557 | +€2,902 | +109.3% |
| Other operating charges | 640/8 | €1,182 | €1,522 | +€340 | +28.8% |
| Gross operating margin | 9900 | €24,811 | €4,150 | -€20,662 | -83.3% |
| Operating profit (loss) | 9901 | €20,975 | -€2,928 | -€23,904 | |
| Financial income | 75/76B | €9 | €18 | +€9 | +96.6% |
| Recurring financial income | 75 | €9 | €18 | +€9 | +96.6% |
| Financial charges | 65/66B | €58 | €54 | -€4 | -7.2% |
| Recurring financial charges | 65 | €58 | €54 | -€4 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €20,926 | -€2,965 | -€23,891 | |
| Income taxes | 67/77 | €4,859 | €395 | -€4,464 | -91.9% |
| Profit (loss) for the period | 9904 | €16,067 | -€3,359 | -€19,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,067 | -€3,359 | -€19,427 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.