PRAKTIJK 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.
PRAKTIJK JACOBS
Largest movements
- Cash +€102,997
up €102,997 (+65.9%), from €156,201 to €259,198
mainly Receivables within one year (+€63,498) and Net result for the year (+€37,794)
- Receivables within one year -€63,498
down €63,498 (-72.9%), from €87,157 to €23,659
- Tangible fixed assets -€6,900
down €6,900 (-31.8%), from €21,674 to €14,774
of which Other tangible fixed assets: -€5,138
- Reserves +€37,790
up €37,790 (+14.1%), from €267,307 to €305,097
of which Distributable reserves: +€37,790
- Other debts -€3,661
down €3,661 (-12.3%), from €29,650 to €25,989
- Depreciation -€24,208
down €24,208 (-77.8%), from €31,107 to €6,900
- Gross operating margin -€16,454
down €16,454 (-12.5%), from €131,298 to €114,844
- Financial charges +€5,312
up €5,312 (+11.1%), from €47,932 to €53,244
of which Financial charges: +€5,312
- Financial income +€2,011
up €2,011 (+627%), from €321 to €2,332
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 | €310,851 | €343,710 | +€32,858 | +10.6% |
| Fixed assets | 21/28 | €21,674 | €14,774 | -€6,900 | -31.8% |
| Tangible fixed assets | 22/27 | €21,674 | €14,774 | -€6,900 | -31.8% |
| Plant, machinery and equipment | 23 | €460 | €0 | -€460 | -100% |
| Furniture and vehicles | 24 | €2,774 | €1,472 | -€1,301 | -46.9% |
| Other tangible fixed assets | 26 | €18,440 | €13,302 | -€5,138 | -27.9% |
| Current assets | 29/58 | €289,177 | €328,935 | +€39,758 | +13.7% |
| Amounts receivable within one year | 40/41 | €87,157 | €23,659 | -€63,498 | -72.9% |
| Other amounts receivable | 41 | €87,157 | €23,659 | -€63,498 | -72.9% |
| Current investments | 50/53 | €43,279 | €43,279 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €156,201 | €259,198 | +€102,997 | +65.9% |
| Deferred charges and accrued income | 490/1 | €2,540 | €2,799 | +€259 | +10.2% |
| Total equity and liabilities | 10/49 | €310,851 | €343,710 | +€32,858 | +10.6% |
| Equity | 10/15 | €279,118 | €316,912 | +€37,794 | +13.5% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €267,307 | €305,097 | +€37,790 | +14.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €265,307 | €303,097 | +€37,790 | +14.2% |
| Profit (loss) carried forward | 14 | €5,411 | €5,415 | +€4 | +0.1% |
| Amounts payable | 17/49 | €31,733 | €26,797 | -€4,936 | -15.6% |
| Amounts payable within one year | 42/48 | €31,733 | €26,797 | -€4,936 | -15.6% |
| Trade debts | 44 | €1,399 | €250 | -€1,150 | -82.2% |
| Suppliers | 440/4 | €1,399 | €250 | -€1,150 | -82.2% |
| Taxes, remuneration and social security | 45 | €684 | €559 | -€125 | -18.3% |
| Taxes | 450/3 | €684 | €559 | -€125 | -18.3% |
| Other amounts payable | 47/48 | €29,650 | €25,989 | -€3,661 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,107 | €6,900 | -€24,208 | -77.8% |
| Other operating charges | 640/8 | €985 | €1,087 | +€102 | +10.3% |
| Gross operating margin | 9900 | €131,298 | €114,844 | -€16,454 | -12.5% |
| Operating profit (loss) | 9901 | €99,205 | €106,858 | +€7,652 | +7.7% |
| Financial income | 75/76B | €321 | €2,332 | +€2,011 | +627% |
| Recurring financial income | 75 | €321 | €2,332 | +€2,011 | +627% |
| Financial charges | 65/66B | €47,932 | €53,244 | +€5,312 | +11.1% |
| Recurring financial charges | 65 | €47,932 | €53,244 | +€5,312 | +11.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €51,594 | €55,946 | +€4,352 | +8.4% |
| Income taxes | 67/77 | €17,278 | €18,152 | +€874 | +5.1% |
| Profit (loss) for the period | 9904 | €34,317 | €37,794 | +€3,478 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,317 | €37,794 | +€3,478 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.