MARC JACOBS: 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.
MARC JACOBS
Largest movements
- Receivables within one year +€59,726
up €59,726 (+374.1%), from €15,965 to €75,691
of which Trade receivables: +€70,304
- Tangible fixed assets -€6,707
down €6,707 (-4.3%), from €154,618 to €147,911
of which Land and buildings: -€4,123
- Stocks and contracts -€3,014
down €3,014 (-35.7%), from €8,444 to €5,430
- Trade debts +€21,501
up €21,501 (+207.2%), from €10,375 to €31,876
- Accrued charges and deferred income +€20,000
new in 2024: €20,000
- Profit (loss) carried forward +€13,146
up €13,146 (+53.1%), from -€24,751 to -€11,605
- Debts after one year -€9,673
down €9,673 (-17.3%), from €55,769 to €46,096
- Short-term financial debts -€5,206
down €5,206 (-19.4%), from €26,842 to €21,636
- Gross operating margin +€15,278
up €15,278 (+79.8%), from €19,149 to €34,427
- Taxes +€2,760
up €2,760 (+307.8%), from €897 to €3,656
- Financial charges +€1,967
up €1,967 (+25.8%), from €7,609 to €9,576
- Financial income -€584
no longer reported in 2024 (was €584)
- Other operating charges +€546
up €546 (+68.5%), from €796 to €1,342
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,938 | €229,717 | +€47,780 | +26.3% |
| Fixed assets | 21/28 | €154,618 | €147,911 | -€6,707 | -4.3% |
| Tangible fixed assets | 22/27 | €154,618 | €147,911 | -€6,707 | -4.3% |
| Land and buildings | 22 | €144,809 | €140,686 | -€4,123 | -2.8% |
| Plant, machinery and equipment | 23 | €2,057 | €1,216 | -€841 | -40.9% |
| Furniture and vehicles | 24 | €7,752 | €6,009 | -€1,742 | -22.5% |
| Current assets | 29/58 | €27,319 | €81,806 | +€54,487 | +199.4% |
| Stocks and contracts in progress | 3 | €8,444 | €5,430 | -€3,014 | -35.7% |
| Stocks | 30/36 | €8,444 | €5,430 | -€3,014 | -35.7% |
| Amounts receivable within one year | 40/41 | €15,965 | €75,691 | +€59,726 | +374.1% |
| Trade receivables | 40 | €5,387 | €75,691 | +€70,304 | +1305.1% |
| Other amounts receivable | 41 | €10,579 | - | -€10,579 | |
| Deferred charges and accrued income | 490/1 | €2,910 | €684 | -€2,225 | -76.5% |
| Total equity and liabilities | 10/49 | €181,938 | €229,717 | +€47,780 | +26.3% |
| Equity | 10/15 | €73,651 | €86,797 | +€13,146 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €92,202 | €92,202 | = | 0.0% |
| 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 | €15,750 | €15,750 | = | 0.0% |
| Distributable reserves | 133 | €74,592 | €74,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,751 | -€11,605 | +€13,146 | +53.1% |
| Amounts payable | 17/49 | €108,287 | €142,921 | +€34,634 | +32.0% |
| Amounts payable after more than one year | 17 | €55,769 | €46,096 | -€9,673 | -17.3% |
| Financial debts | 170/4 | €55,769 | €46,096 | -€9,673 | -17.3% |
| Amounts payable within one year | 42/48 | €52,518 | €76,824 | +€24,307 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | €9,407 | €9,673 | +€266 | +2.8% |
| Financial debts | 43 | €26,842 | €21,636 | -€5,206 | -19.4% |
| Credit institutions | 430/8 | €26,842 | €21,636 | -€5,206 | -19.4% |
| Trade debts | 44 | €10,375 | €31,876 | +€21,501 | +207.2% |
| Suppliers | 440/4 | €10,375 | €31,876 | +€21,501 | +207.2% |
| Taxes, remuneration and social security | 45 | €5,894 | €9,891 | +€3,997 | +67.8% |
| Taxes | 450/3 | €5,894 | €9,891 | +€3,997 | +67.8% |
| Other amounts payable | 47/48 | - | €3,749 | +€3,749 | |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Non-recurring operating income | 76A | €17,379 | - | -€17,379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,307 | €6,707 | +€400 | +6.3% |
| Other operating charges | 640/8 | €796 | €1,342 | +€546 | +68.5% |
| Gross operating margin | 9900 | €19,149 | €34,427 | +€15,278 | +79.8% |
| Operating profit (loss) | 9901 | €12,046 | €26,378 | +€14,332 | +119.0% |
| Financial income | 75/76B | €584 | - | -€584 | |
| Recurring financial income | 75 | €584 | - | -€584 | |
| Financial charges | 65/66B | €7,609 | €9,576 | +€1,967 | +25.8% |
| Recurring financial charges | 65 | €7,609 | €9,576 | +€1,967 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €5,021 | €16,802 | +€11,782 | +234.7% |
| Income taxes | 67/77 | €897 | €3,656 | +€2,760 | +307.8% |
| Profit (loss) for the period | 9904 | €4,124 | €13,146 | +€9,022 | +218.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,124 | €13,146 | +€9,022 | +218.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.