JACOBSON: what changed
JACOBSON
Largest movements
- Receivables within one year +€60,953
up €60,953 (+60.5%), from €100,694 to €161,647
of which Trade receivables: +€61,107
- Receivables after one year +€12,622
up €12,622 (+81.2%), from €15,545 to €28,167
- Intangible fixed assets -€12,500
down €12,500 (-14.1%), from €88,527 to €76,027
- Cash -€10,304
down €10,304 (-18.5%), from €55,819 to €45,515
mainly Receivables within one year (-€60,953) and Trade debts (-€13,869)
- Tax, wage and social debts +€34,092
up €34,092 (+60.2%), from €56,593 to €90,684
of which Remuneration and social security: +€18,180
- Reserves +€27,457
up €27,457 (+14.5%), from €189,853 to €217,310
of which Distributable reserves: +€27,457
- Trade debts -€13,869
down €13,869 (-53.4%), from €25,984 to €12,115
- Staff costs +€114,431
up €114,431 (+49.7%), from €230,347 to €344,778
- Other operating charges -€25,454
down €25,454 (-87.8%), from €28,985 to €3,531
- Gross operating margin +€20,060
up €20,060 (+5.1%), from €392,096 to €412,157
- Taxes -€10,147
down €10,147 (-38.1%), from €26,606 to €16,459
- Financial charges -€5,515
down €5,515 (-69.3%), from €7,954 to €2,439
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,629 | €328,388 | +€49,759 | +17.9% |
| Fixed assets | 21/28 | €100,274 | €89,034 | -€11,239 | -11.2% |
| Intangible fixed assets | 21 | €88,527 | €76,027 | -€12,500 | -14.1% |
| Tangible fixed assets | 22/27 | €11,746 | €13,007 | +€1,261 | +10.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,063 | €6,165 | +€4,102 | +199% |
| Furniture and vehicles | 24 | €8,561 | €5,840 | -€2,721 | -31.8% |
| Other tangible fixed assets | 26 | €1,122 | €1,002 | -€120 | -10.7% |
| Current assets | 29/58 | €178,356 | €239,353 | +€60,998 | +34.2% |
| Amounts receivable after more than one year | 29 | €15,545 | €28,167 | +€12,622 | +81.2% |
| Trade receivables | 290 | €15,545 | €28,167 | +€12,622 | +81.2% |
| Amounts receivable within one year | 40/41 | €100,694 | €161,647 | +€60,953 | +60.5% |
| Trade receivables | 40 | €90,696 | €151,803 | +€61,107 | +67.4% |
| Other amounts receivable | 41 | €9,998 | €9,844 | -€154 | -1.5% |
| Cash at bank and in hand | 54/58 | €55,819 | €45,515 | -€10,304 | -18.5% |
| Deferred charges and accrued income | 490/1 | €6,298 | €4,025 | -€2,273 | -36.1% |
| Total equity and liabilities | 10/49 | €278,629 | €328,388 | +€49,759 | +17.9% |
| Equity | 10/15 | €196,053 | €223,510 | +€27,457 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €189,853 | €217,310 | +€27,457 | +14.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €189,853 | €217,310 | +€27,457 | +14.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €82,576 | €104,878 | +€22,301 | +27.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €82,576 | €102,800 | +€20,223 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €25,984 | €12,115 | -€13,869 | -53.4% |
| Suppliers | 440/4 | €25,984 | €12,115 | -€13,869 | -53.4% |
| Taxes, remuneration and social security | 45 | €56,593 | €90,684 | +€34,092 | +60.2% |
| Taxes | 450/3 | €29,551 | €45,462 | +€15,911 | +53.8% |
| Remuneration and social security | 454/9 | €27,042 | €45,222 | +€18,180 | +67.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €2,078 | +€2,078 | |
| Remuneration, social security and pensions | 62 | €230,347 | €344,778 | +€114,431 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,924 | €17,498 | +€1,573 | +9.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €28,985 | €3,531 | -€25,454 | -87.8% |
| Gross operating margin | 9900 | €392,096 | €412,157 | +€20,060 | +5.1% |
| Operating profit (loss) | 9901 | €116,840 | €46,350 | -€70,490 | -60.3% |
| Financial income | 75/76B | €1,441 | €5 | -€1,436 | -99.6% |
| Recurring financial income | 75 | €1,441 | €5 | -€1,436 | -99.6% |
| Financial charges | 65/66B | €7,954 | €2,439 | -€5,515 | -69.3% |
| Recurring financial charges | 65 | €7,954 | €2,439 | -€5,515 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €110,327 | €43,916 | -€66,411 | -60.2% |
| Income taxes | 67/77 | €26,606 | €16,459 | -€10,147 | -38.1% |
| Profit (loss) for the period | 9904 | €83,721 | €27,457 | -€56,264 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,721 | €27,457 | -€56,264 | -67.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.