Studio E.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.
Studio E.P. Jacobs
Largest movements
- Deferred charges and accrued income -€20,256
down €20,256 (-68.9%), from €29,390 to €9,134
- Tax, wage and social debts -€70,981
down €70,981 (-92.6%), from €76,680 to €5,700
- Profit (loss) carried forward +€58,349
up €58,349 (+4.6%), from €1.3m to €1.3m
- Trade debts -€22,443
down €22,443 (-71.9%), from €31,209 to €8,767
- Gross operating margin -€185,775
down €185,775 (-58.2%), from €318,990 to €133,216
- Taxes -€47,765
down €47,765 (-54.0%), from €88,465 to €40,700
- Financial income +€8,105
up €8,105 (+28.3%), from €28,664 to €36,769
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,514,023 | €1,478,869 | -€35,154 | -2.3% |
| Fixed assets | 21/28 | €51,931 | €46,100 | -€5,831 | -11.2% |
| Intangible fixed assets | 21 | €18,000 | €13,500 | -€4,500 | -25.0% |
| Tangible fixed assets | 22/27 | €33,931 | €32,600 | -€1,331 | -3.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €20,981 | €19,650 | -€1,331 | -6.3% |
| Other tangible fixed assets | 26 | €12,950 | €12,950 | = | 0.0% |
| Current assets | 29/58 | €1,462,092 | €1,432,769 | -€29,323 | -2.0% |
| Amounts receivable within one year | 40/41 | €1,419,203 | €1,410,560 | -€8,643 | -0.6% |
| Trade receivables | 40 | €450,033 | €229,480 | -€220,553 | -49.0% |
| Other amounts receivable | 41 | €969,170 | €1,181,080 | +€211,910 | +21.9% |
| Cash at bank and in hand | 54/58 | €13,498 | €13,075 | -€424 | -3.1% |
| Deferred charges and accrued income | 490/1 | €29,390 | €9,134 | -€20,256 | -68.9% |
| Total equity and liabilities | 10/49 | €1,514,023 | €1,478,869 | -€35,154 | -2.3% |
| Equity | 10/15 | €1,342,304 | €1,400,653 | +€58,349 | +4.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,431 | €8,431 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,431 | €8,431 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,271,873 | €1,330,222 | +€58,349 | +4.6% |
| Amounts payable | 17/49 | €171,719 | €78,216 | -€93,502 | -54.5% |
| Amounts payable within one year | 42/48 | €171,640 | €78,216 | -€93,423 | -54.4% |
| Trade debts | 44 | €31,209 | €8,767 | -€22,443 | -71.9% |
| Suppliers | 440/4 | €31,209 | €8,767 | -€22,443 | -71.9% |
| Taxes, remuneration and social security | 45 | €76,680 | €5,700 | -€70,981 | -92.6% |
| Taxes | 450/3 | €76,680 | €5,700 | -€70,981 | -92.6% |
| Other amounts payable | 47/48 | €63,750 | €63,750 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €79 | - | -€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,831 | €5,831 | = | 0.0% |
| Other operating charges | 640/8 | - | €225 | +€225 | |
| Gross operating margin | 9900 | €318,990 | €133,216 | -€185,775 | -58.2% |
| Operating profit (loss) | 9901 | €313,160 | €127,160 | -€186,000 | -59.4% |
| Financial income | 75/76B | €28,664 | €36,769 | +€8,105 | +28.3% |
| Recurring financial income | 75 | €28,664 | €36,769 | +€8,105 | +28.3% |
| Financial charges | 65/66B | €1,207 | €1,130 | -€76 | -6.3% |
| Recurring financial charges | 65 | €1,207 | €1,130 | -€76 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €340,617 | €162,798 | -€177,818 | -52.2% |
| Income taxes | 67/77 | €88,465 | €40,700 | -€47,765 | -54.0% |
| Profit (loss) for the period | 9904 | €252,152 | €122,099 | -€130,053 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €252,152 | €122,099 | -€130,053 | -51.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.