JAAK - POSTEL: 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.
JAAK - POSTEL
Largest movements
- Cash -€30,743
down €30,743 (-27.5%), from €111,678 to €80,935
mainly Net result for the year (-€19,533) and Investment in fixed assets (net) (-€16,610)
- Tangible fixed assets +€6,184
up €6,184 (+18.1%), from €34,194 to €40,378
of which Land and buildings: +€13,886
- Profit (loss) carried forward -€19,533
down €19,533 (-45.0%), from €43,422 to €23,888
- Tax, wage and social debts -€3,672
down €3,672 (-7.9%), from €46,222 to €42,550
of which Taxes: -€5,904
- Trade debts -€2,422
down €2,422 (-17.2%), from €14,041 to €11,619
- Staff costs +€28,259
up €28,259 (+8.0%), from €354,928 to €383,186
- Gross operating margin +€7,472
up €7,472 (+2.0%), from €368,122 to €375,594
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 | €162,051 | €136,424 | -€25,627 | -15.8% |
| Fixed assets | 21/28 | €37,234 | €43,419 | +€6,184 | +16.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €34,194 | €40,378 | +€6,184 | +18.1% |
| Land and buildings | 22 | €5,571 | €19,457 | +€13,886 | +249% |
| Plant, machinery and equipment | 23 | €17,679 | €11,814 | -€5,865 | -33.2% |
| Furniture and vehicles | 24 | €7,155 | €5,860 | -€1,295 | -18.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,789 | €3,248 | -€541 | -14.3% |
| Financial fixed assets | 28 | €3,040 | €3,040 | = | 0.0% |
| Current assets | 29/58 | €124,817 | €93,005 | -€31,812 | -25.5% |
| Stocks and contracts in progress | 3 | €6,701 | €5,355 | -€1,346 | -20.1% |
| Stocks | 30/36 | €6,701 | €5,355 | -€1,346 | -20.1% |
| Amounts receivable within one year | 40/41 | €25 | €11 | -€14 | -56.4% |
| Other amounts receivable | 41 | €25 | €11 | -€14 | -56.4% |
| Cash at bank and in hand | 54/58 | €111,678 | €80,935 | -€30,743 | -27.5% |
| Deferred charges and accrued income | 490/1 | €6,414 | €6,705 | +€291 | +4.5% |
| Total equity and liabilities | 10/49 | €162,051 | €136,424 | -€25,627 | -15.8% |
| Equity | 10/15 | €101,112 | €81,578 | -€19,533 | -19.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €39,098 | €39,098 | = | 0.0% |
| Distributable reserves | 133 | €39,098 | €39,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,422 | €23,888 | -€19,533 | -45.0% |
| Amounts payable | 17/49 | €60,940 | €54,846 | -€6,094 | -10.0% |
| Amounts payable within one year | 42/48 | €60,940 | €54,846 | -€6,094 | -10.0% |
| Trade debts | 44 | €14,041 | €11,619 | -€2,422 | -17.2% |
| Suppliers | 440/4 | €14,041 | €11,619 | -€2,422 | -17.2% |
| Taxes, remuneration and social security | 45 | €46,222 | €42,550 | -€3,672 | -7.9% |
| Taxes | 450/3 | €8,883 | €2,979 | -€5,904 | -66.5% |
| Remuneration and social security | 454/9 | €37,339 | €39,571 | +€2,232 | +6.0% |
| Other amounts payable | 47/48 | €676 | €676 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €354,928 | €383,186 | +€28,259 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,145 | €10,426 | +€2,281 | +28.0% |
| Other operating charges | 640/8 | €1,109 | €1,144 | +€34 | +3.1% |
| Gross operating margin | 9900 | €368,122 | €375,594 | +€7,472 | +2.0% |
| Operating profit (loss) | 9901 | €3,940 | -€19,162 | -€23,102 | |
| Financial income | 75/76B | €138 | €254 | +€116 | +84.5% |
| Recurring financial income | 75 | €138 | €254 | +€116 | +84.5% |
| Financial charges | 65/66B | €747 | €625 | -€122 | -16.3% |
| Recurring financial charges | 65 | €747 | €625 | -€122 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €3,331 | -€19,533 | -€22,864 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €3,330 | -€19,533 | -€22,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,330 | -€19,533 | -€22,864 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.