Zakenkantoor Jacobs - Peeters: 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.
Zakenkantoor Jacobs - Peeters
Largest movements
- Intangible fixed assets -€31,215
down €31,215 (-21.1%), from €147,762 to €116,547
- Deferred charges and accrued income +€28,802
up €28,802 (+597.4%), from €4,821 to €33,624
- Cash -€25,555
down €25,555 (-82.8%), from €30,880 to €5,324
mainly Contributions, distributions and other (-€282,696) and Current portion of long-term debt (-€37,235)
- Receivables within one year -€10,052
down €10,052 (-21.6%), from €46,541 to €36,490
of which Other amounts receivable: -€10,052
- Other debts +€162,932
up €162,932 (+3084.1%), from €5,283 to €168,215
- Reserves -€150,000
down €150,000 (-88.5%), from €169,451 to €19,451
- Current portion of long-term debt -€37,235
down €37,235 (-63.3%), from €58,865 to €21,630
- Debts after one year -€21,630
down €21,630 (-32.3%), from €66,980 to €45,350
- Tax, wage and social debts +€3,377
up €3,377 (+32.8%), from €10,290 to €13,666
of which Remuneration and social security: +€1,935
- Gross operating margin +€35,413
up €35,413 (+18.1%), from €196,002 to €231,415
- Taxes +€13,992
up €13,992 (+37.9%), from €36,965 to €50,956
- Financial charges +€5,903
up €5,903 (+126.9%), from €4,651 to €10,555
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
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 | €332,053 | €291,406 | -€40,647 | -12.2% |
| Fixed assets | 21/28 | €249,811 | €215,968 | -€33,843 | -13.5% |
| Intangible fixed assets | 21 | €147,762 | €116,547 | -€31,215 | -21.1% |
| Tangible fixed assets | 22/27 | €102,049 | €99,421 | -€2,628 | -2.6% |
| Land and buildings | 22 | €101,739 | €99,421 | -€2,318 | -2.3% |
| Furniture and vehicles | 24 | €310 | €0 | -€310 | -100.0% |
| Current assets | 29/58 | €82,242 | €75,438 | -€6,805 | -8.3% |
| Amounts receivable within one year | 40/41 | €46,541 | €36,490 | -€10,052 | -21.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €46,541 | €36,490 | -€10,052 | -21.6% |
| Cash at bank and in hand | 54/58 | €30,880 | €5,324 | -€25,555 | -82.8% |
| Deferred charges and accrued income | 490/1 | €4,821 | €33,624 | +€28,802 | +597.4% |
| Total equity and liabilities | 10/49 | €332,053 | €291,406 | -€40,647 | -12.2% |
| Equity | 10/15 | €188,051 | €38,051 | -€150,000 | -79.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,451 | €19,451 | -€150,000 | -88.5% |
| Distributable reserves | 133 | €169,451 | €19,451 | -€150,000 | -88.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €144,002 | €253,355 | +€109,353 | +75.9% |
| Amounts payable after more than one year | 17 | €66,980 | €45,350 | -€21,630 | -32.3% |
| Financial debts | 170/4 | €66,980 | €45,350 | -€21,630 | -32.3% |
| Amounts payable within one year | 42/48 | €77,022 | €208,005 | +€130,983 | +170.1% |
| Current portion of amounts payable after more than one year | 42 | €58,865 | €21,630 | -€37,235 | -63.3% |
| Trade debts | 44 | €2,585 | €4,493 | +€1,909 | +73.8% |
| Suppliers | 440/4 | €2,585 | €4,493 | +€1,909 | +73.8% |
| Taxes, remuneration and social security | 45 | €10,290 | €13,666 | +€3,377 | +32.8% |
| Taxes | 450/3 | €10,290 | €11,732 | +€1,442 | +14.0% |
| Remuneration and social security | 454/9 | - | €1,935 | +€1,935 | |
| Other amounts payable | 47/48 | €5,283 | €168,215 | +€162,932 | +3084.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,421 | €33,843 | -€1,579 | -4.5% |
| Other operating charges | 640/8 | €2,200 | €3,442 | +€1,242 | +56.5% |
| Gross operating margin | 9900 | €196,002 | €231,415 | +€35,413 | +18.1% |
| Operating profit (loss) | 9901 | €158,381 | €194,130 | +€35,749 | +22.6% |
| Financial income | 75/76B | €12 | €77 | +€65 | +527.9% |
| Recurring financial income | 75 | €12 | €77 | +€65 | +527.9% |
| Financial charges | 65/66B | €4,651 | €10,555 | +€5,903 | +126.9% |
| Recurring financial charges | 65 | €4,651 | €10,555 | +€5,903 | +126.9% |
| Profit (loss) for the period before taxes | 9903 | €153,742 | €183,653 | +€29,911 | +19.5% |
| Income taxes | 67/77 | €36,965 | €50,956 | +€13,992 | +37.9% |
| Profit (loss) for the period | 9904 | €116,777 | €132,696 | +€15,919 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,777 | €132,696 | +€15,919 | +13.6% |
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 7 October 2026 via checked.be.