JAK Avocats: 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.
JAK Avocats
Largest movements
- Intangible fixed assets -€194,286
down €194,286 (-36.5%), from €531,624 to €337,339
- Receivables within one year +€102,982
up €102,982 (+187%), from €55,030 to €158,012
of which Trade receivables: +€98,619
- Current investments -€77,489
no longer reported in 2025 (was €77,489)
- Cash +€54,817
new in 2025: €54,817
- Tangible fixed assets +€9,549
up €9,549 (+14.8%), from €64,330 to €73,879
of which Land and buildings: +€14,381
- Debts after one year -€219,412
down €219,412 (-42.4%), from €517,024 to €297,612
- Reserves +€88,908
up €88,908 (+1,575%), from €5,647 to €94,554
- Trade debts +€30,226
up €30,226 (+66.5%), from €45,429 to €75,655
- Contributions -€29,997
down €29,997 (-100.0%), from €30,000 to €3
- Tax, wage and social debts +€16,588
up €16,588 (+51.3%), from €32,342 to €48,930
of which Taxes: +€9,243
- Other operating charges +€47,214
up €47,214 (+210%), from €22,483 to €69,697
- Gross operating margin +€40,845
up €40,845 (+9.8%), from €416,870 to €457,715
- Financial income +€31,856
up €31,856 (+3,269%), from €974 to €32,830
- Taxes +€24,643
up €24,643 (+910%), from €2,708 to €27,351
- Staff costs -€10,799
down €10,799 (-5.0%), from €217,227 to €206,428
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €732,150 | €626,529 | -€105,620 | -14.4% |
| Formation expenses | 20 | €595 | €228 | -€367 | -61.6% |
| Fixed assets | 21/28 | €596,518 | €411,961 | -€184,556 | -30.9% |
| Intangible fixed assets | 21 | €531,624 | €337,339 | -€194,286 | -36.5% |
| Tangible fixed assets | 22/27 | €64,330 | €73,879 | +€9,549 | +14.8% |
| Land and buildings | 22 | - | €14,381 | +€14,381 | |
| Plant, machinery and equipment | 23 | €53,522 | €47,926 | -€5,596 | -10.5% |
| Furniture and vehicles | 24 | €10,808 | €11,573 | +€765 | +7.1% |
| Financial fixed assets | 28 | €563 | €743 | +€180 | +32.0% |
| Current assets | 29/58 | €135,037 | €214,339 | +€79,303 | +58.7% |
| Amounts receivable within one year | 40/41 | €55,030 | €158,012 | +€102,982 | +187% |
| Trade receivables | 40 | €51,128 | €149,747 | +€98,619 | +193% |
| Other amounts receivable | 41 | €3,902 | €8,265 | +€4,363 | +112% |
| Current investments | 50/53 | €77,489 | - | -€77,489 | |
| Cash at bank and in hand | 54/58 | - | €54,817 | +€54,817 | |
| Deferred charges and accrued income | 490/1 | €2,518 | €1,510 | -€1,007 | -40.0% |
| Total equity and liabilities | 10/49 | €732,150 | €626,529 | -€105,620 | -14.4% |
| Equity | 10/15 | €35,647 | €94,557 | +€58,911 | +165% |
| Contributions | 10/11 | €30,000 | €3 | -€29,997 | -100.0% |
| Reserves | 13 | €5,647 | €94,554 | +€88,908 | +1,575% |
| Distributable reserves | 133 | €5,647 | €94,554 | +€88,908 | +1,575% |
| Amounts payable | 17/49 | €696,503 | €531,972 | -€164,531 | -23.6% |
| Amounts payable after more than one year | 17 | €517,024 | €297,612 | -€219,412 | -42.4% |
| Financial debts | 170/4 | €517,024 | €297,612 | -€219,412 | -42.4% |
| Amounts payable within one year | 42/48 | €179,479 | €234,360 | +€54,881 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €101,708 | €109,775 | +€8,067 | +7.9% |
| Trade debts | 44 | €45,429 | €75,655 | +€30,226 | +66.5% |
| Suppliers | 440/4 | €45,429 | €75,655 | +€30,226 | +66.5% |
| Taxes, remuneration and social security | 45 | €32,342 | €48,930 | +€16,588 | +51.3% |
| Taxes | 450/3 | €2,708 | €11,951 | +€9,243 | +341% |
| Remuneration and social security | 454/9 | €29,634 | €36,979 | +€7,345 | +24.8% |
| Remuneration, social security and pensions | 62 | €217,227 | €206,428 | -€10,799 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,503 | €108,971 | +€2,468 | +2.3% |
| Other operating charges | 640/8 | €22,483 | €69,697 | +€47,214 | +210% |
| Gross operating margin | 9900 | €416,870 | €457,715 | +€40,845 | +9.8% |
| Operating profit (loss) | 9901 | €70,657 | €72,619 | +€1,962 | +2.8% |
| Financial income | 75/76B | €974 | €32,830 | +€31,856 | +3,269% |
| Recurring financial income | 75 | €974 | €32,830 | +€31,856 | +3,269% |
| Financial charges | 65/66B | €18,060 | €9,881 | -€8,179 | -45.3% |
| Recurring financial charges | 65 | €18,060 | €9,881 | -€8,179 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €53,572 | €95,568 | +€41,997 | +78.4% |
| Income taxes | 67/77 | €2,708 | €27,351 | +€24,643 | +910% |
| Profit (loss) for the period | 9904 | €50,864 | €68,218 | +€17,354 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,864 | €68,218 | +€17,354 | +34.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.