PK Jacobs Sales: what changed
PK Jacobs Sales
Largest movements
- Cash +€19,274
up €19,274 (+53.2%), from €36,248 to €55,522
mainly Net result for the year (+€25,050) and Tax, wage and social debts (+€1,899)
- Receivables within one year +€3,715
up €3,715 (+55.7%), from €6,664 to €10,378
- Reserves +€23,384
up €23,384 (+85.2%), from €27,431 to €50,815
- Other debts -€2,152
down €2,152 (-54.2%), from €3,967 to €1,815
- Tax, wage and social debts +€1,899
up €1,899 (+34.4%), from €5,526 to €7,425
- Gross operating margin -€8,471
down €8,471 (-19.5%), from €43,520 to €35,049
- Taxes -€5,012
down €5,012 (-42.4%), from €11,834 to €6,822
- Financial charges +€547
up €547 (+26.0%), from €2,106 to €2,653
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,414 | €66,431 | +€23,017 | +53.0% |
| Current assets | 29/58 | €43,414 | €66,431 | +€23,017 | +53.0% |
| Amounts receivable within one year | 40/41 | €6,664 | €10,378 | +€3,715 | +55.7% |
| Trade receivables | 40 | €6,664 | €10,378 | +€3,715 | +55.7% |
| Cash at bank and in hand | 54/58 | €36,248 | €55,522 | +€19,274 | +53.2% |
| Deferred charges and accrued income | 490/1 | €502 | €531 | +€29 | +5.7% |
| Total equity and liabilities | 10/49 | €43,414 | €66,431 | +€23,017 | +53.0% |
| Equity | 10/15 | €33,431 | €56,815 | +€23,384 | +69.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €27,431 | €50,815 | +€23,384 | +85.2% |
| Distributable reserves | 133 | €27,431 | €50,815 | +€23,384 | +85.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,983 | €9,617 | -€367 | -3.7% |
| Amounts payable within one year | 42/48 | €9,983 | €9,617 | -€367 | -3.7% |
| Financial debts | 43 | €164 | €15 | -€149 | -90.9% |
| Credit institutions | 430/8 | €164 | €15 | -€149 | -90.9% |
| Trade debts | 44 | €327 | €362 | +€35 | +10.8% |
| Suppliers | 440/4 | €327 | €362 | +€35 | +10.8% |
| Taxes, remuneration and social security | 45 | €5,526 | €7,425 | +€1,899 | +34.4% |
| Taxes | 450/3 | €5,526 | €7,425 | +€1,899 | +34.4% |
| Other amounts payable | 47/48 | €3,967 | €1,815 | -€2,152 | -54.2% |
| Other operating charges | 640/8 | €437 | €525 | +€88 | +20.1% |
| Gross operating margin | 9900 | €43,520 | €35,049 | -€8,471 | -19.5% |
| Operating profit (loss) | 9901 | €43,082 | €34,524 | -€8,558 | -19.9% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €2,106 | €2,653 | +€547 | +26.0% |
| Recurring financial charges | 65 | €2,106 | €2,653 | +€547 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €40,983 | €31,871 | -€9,111 | -22.2% |
| Income taxes | 67/77 | €11,834 | €6,822 | -€5,012 | -42.4% |
| Profit (loss) for the period | 9904 | €29,149 | €25,050 | -€4,099 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,149 | €25,050 | -€4,099 | -14.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.