P. JACOBS: 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.
P. JACOBS
Largest movements
- Receivables within one year -€1,855
down €1,855 (-9.7%), from €19,205 to €17,349
of which Other amounts receivable: -€1,855
- Profit (loss) carried forward -€1,855
down €1,855 (-100.1%), from -€1,854 to -€3,710
- Gross operating margin +€1,825
up €1,825 (+55.6%), from -€3,280 to -€1,456
- Other operating charges +€400
new in 2025: €400
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,205 | €17,349 | -€1,855 | -9.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €19,205 | €17,349 | -€1,855 | -9.7% |
| Amounts receivable within one year | 40/41 | €19,205 | €17,349 | -€1,855 | -9.7% |
| Trade receivables | 40 | €6,207 | €6,207 | = | 0.0% |
| Other amounts receivable | 41 | €12,998 | €11,142 | -€1,855 | -14.3% |
| Total equity and liabilities | 10/49 | €19,205 | €17,349 | -€1,855 | -9.7% |
| Equity | 10/15 | €18,606 | €16,750 | -€1,855 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€1,854 | -€3,710 | -€1,855 | -100.1% |
| Amounts payable | 17/49 | €599 | €599 | = | 0.0% |
| Amounts payable within one year | 42/48 | €599 | €599 | = | 0.0% |
| Trade debts | 44 | €433 | €433 | = | 0.0% |
| Suppliers | 440/4 | €433 | €433 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €166 | €166 | = | 0.0% |
| Taxes | 450/3 | €166 | €166 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€3,280 | -€1,456 | +€1,825 | +55.6% |
| Operating profit (loss) | 9901 | -€3,280 | -€1,855 | +€1,425 | +43.4% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€3,280 | -€1,855 | +€1,425 | +43.4% |
| Profit (loss) for the period | 9904 | -€3,280 | -€1,855 | +€1,425 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,280 | -€1,855 | +€1,425 | +43.4% |
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 1 October 2026 via checked.be.