SERVICE STATION 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.
SERVICE STATION JACOBS
Largest movements
- Tangible fixed assets -€123,648
down €123,648 (-8.1%), from €1.5m to €1.4m
of which Furniture and vehicles: -€72,144
- Receivables within one year +€44,567
up €44,567 (+21.8%), from €204,275 to €248,842
of which Other amounts receivable: +€24,408
- Deferred charges and accrued income -€29,022
down €29,022 (-51.8%), from €56,021 to €26,999
- Cash +€22,188
up €22,188 (+123%), from €17,996 to €40,184
mainly Depreciation (+€103,783) and Deferred charges and accrued income (+€29,022)
- Debts after one year -€99,870
down €99,870 (-10.7%), from €934,371 to €834,501
- Trade debts +€26,886
up €26,886 (+9.2%), from €292,350 to €319,237
- Tax, wage and social debts -€25,386
down €25,386 (-40.0%), from €63,540 to €38,154
of which Taxes: -€22,496
- Current portion of long-term debt -€22,403
down €22,403 (-14.2%), from €157,308 to €134,904
- Other debts +€21,497
up €21,497 (+389%), from €5,531 to €27,027
- Depreciation -€34,248
down €34,248 (-24.8%), from €138,031 to €103,783
- Staff costs +€25,406
up €25,406 (+16.3%), from €155,914 to €181,320
- Gross operating margin -€15,357
down €15,357 (-3.9%), from €391,484 to €376,127
- Other operating charges -€12,653
down €12,653 (-33.3%), from €38,028 to €25,375
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 | €1,888,319 | €1,795,250 | -€93,068 | -4.9% |
| Fixed assets | 21/28 | €1,536,567 | €1,412,919 | -€123,648 | -8.0% |
| Tangible fixed assets | 22/27 | €1,533,759 | €1,410,111 | -€123,648 | -8.1% |
| Land and buildings | 22 | €1,316,206 | €1,281,982 | -€34,224 | -2.6% |
| Plant, machinery and equipment | 23 | €37,631 | €45,936 | +€8,305 | +22.1% |
| Furniture and vehicles | 24 | €111,531 | €39,387 | -€72,144 | -64.7% |
| Leasing and similar rights | 25 | €19,123 | - | -€19,123 | |
| Other tangible fixed assets | 26 | €49,268 | €42,806 | -€6,463 | -13.1% |
| Financial fixed assets | 28 | €2,809 | €2,809 | = | 0.0% |
| Current assets | 29/58 | €351,751 | €382,331 | +€30,579 | +8.7% |
| Stocks and contracts in progress | 3 | €73,460 | €66,306 | -€7,154 | -9.7% |
| Stocks | 30/36 | €73,460 | €66,306 | -€7,154 | -9.7% |
| Amounts receivable within one year | 40/41 | €204,275 | €248,842 | +€44,567 | +21.8% |
| Trade receivables | 40 | €182,121 | €202,281 | +€20,160 | +11.1% |
| Other amounts receivable | 41 | €22,154 | €46,561 | +€24,408 | +110% |
| Cash at bank and in hand | 54/58 | €17,996 | €40,184 | +€22,188 | +123% |
| Deferred charges and accrued income | 490/1 | €56,021 | €26,999 | -€29,022 | -51.8% |
| Total equity and liabilities | 10/49 | €1,888,319 | €1,795,250 | -€93,068 | -4.9% |
| Equity | 10/15 | €401,262 | €420,411 | +€19,150 | +4.8% |
| Contributions | 10/11 | €78,086 | €78,086 | = | 0.0% |
| Capital | 10 | €78,086 | €78,086 | = | 0.0% |
| Issued capital | 100 | €78,086 | €78,086 | = | 0.0% |
| Revaluation surpluses | 12 | €47,641 | €62,023 | +€14,382 | +30.2% |
| Reserves | 13 | €292,322 | €292,177 | -€145 | 0.0% |
| Non-distributable reserves | 130/1 | €7,809 | €7,809 | = | 0.0% |
| Legal reserve | 130 | €7,809 | €7,809 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,915 | €2,770 | -€145 | -5.0% |
| Distributable reserves | 133 | €281,598 | €281,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,788 | -€11,875 | +€4,913 | +29.3% |
| Provisions and deferred taxes | 16 | €691 | €655 | -€36 | -5.3% |
| Deferred taxes | 168 | €691 | €655 | -€36 | -5.3% |
| Amounts payable | 17/49 | €1,486,366 | €1,374,184 | -€112,182 | -7.5% |
| Amounts payable after more than one year | 17 | €934,371 | €834,501 | -€99,870 | -10.7% |
| Financial debts | 170/4 | €934,371 | €834,501 | -€99,870 | -10.7% |
| Amounts payable within one year | 42/48 | €548,345 | €536,033 | -€12,311 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €157,308 | €134,904 | -€22,403 | -14.2% |
| Financial debts | 43 | €16,407 | €11,503 | -€4,905 | -29.9% |
| Credit institutions | 430/8 | €16,407 | €11,503 | -€4,905 | -29.9% |
| Trade debts | 44 | €292,350 | €319,237 | +€26,886 | +9.2% |
| Suppliers | 440/4 | €292,350 | €319,237 | +€26,886 | +9.2% |
| Advances received on contracts in progress | 46 | €13,210 | €5,209 | -€8,001 | -60.6% |
| Taxes, remuneration and social security | 45 | €63,540 | €38,154 | -€25,386 | -40.0% |
| Taxes | 450/3 | €36,631 | €14,135 | -€22,496 | -61.4% |
| Remuneration and social security | 454/9 | €26,908 | €24,019 | -€2,889 | -10.7% |
| Other amounts payable | 47/48 | €5,531 | €27,027 | +€21,497 | +389% |
| Accrued charges and deferred income | 492/3 | €3,650 | €3,650 | = | 0.0% |
| Non-recurring operating income | 76A | €92,213 | €52,014 | -€40,199 | -43.6% |
| Remuneration, social security and pensions | 62 | €155,914 | €181,320 | +€25,406 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,031 | €103,783 | -€34,248 | -24.8% |
| Other operating charges | 640/8 | €38,028 | €25,375 | -€12,653 | -33.3% |
| Non-recurring operating charges | 66A | €18,375 | - | -€18,375 | |
| Gross operating margin | 9900 | €391,484 | €376,127 | -€15,357 | -3.9% |
| Operating profit (loss) | 9901 | €41,136 | €65,650 | +€24,514 | +59.6% |
| Financial income | 75/76B | €41 | €35 | -€7 | -16.2% |
| Recurring financial income | 75 | €41 | €35 | -€7 | -16.2% |
| Financial charges | 65/66B | €57,907 | €60,714 | +€2,807 | +4.8% |
| Recurring financial charges | 65 | €57,907 | €60,714 | +€2,807 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,730 | €4,971 | +€21,701 | |
| Transfer from deferred taxes | 780 | €36 | €36 | = | 0.0% |
| Income taxes | 67/77 | €240 | €240 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€16,933 | €4,767 | +€21,701 | |
| Transfer from tax-exempt reserves | 789 | €145 | €145 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,788 | €4,913 | +€21,701 |
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.