JAK IMMO: 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 IMMO
Largest movements
- Receivables within one year -€35,846
down €35,846 (-99.3%), from €36,099 to €253
- Cash +€2,946
up €2,946 (+129%), from €2,278 to €5,225
mainly Receivables within one year (+€35,846) and Other debts (+€17,299)
- Profit (loss) carried forward -€26,849
down €26,849 (-81.2%), from -€33,065 to -€59,914
- Other debts +€17,299
up €17,299 (+188%), from €9,179 to €26,478
- Debts after one year -€14,500
no longer reported in 2025 (was €14,500)
- Short-term financial debts -€4,715
no longer reported in 2025 (was €4,715)
- Trade debts -€2,221
down €2,221 (-13.7%), from €16,170 to €13,949
- Gross operating margin +€40,014
up €40,014, from -€17,997 to €22,017
- Staff costs +€2,453
up €2,453 (+5.4%), from €45,197 to €47,651
- Financial charges -€1,311
down €1,311 (-51.8%), from €2,531 to €1,220
- Other operating charges -€492
no longer reported in 2025 (was €492)
- Taxes -€364
down €364, from €68 to -€296
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 | €39,498 | €6,306 | -€33,192 | -84.0% |
| Fixed assets | 21/28 | €1,121 | €829 | -€292 | -26.0% |
| Tangible fixed assets | 22/27 | €1,121 | €829 | -€292 | -26.0% |
| Furniture and vehicles | 24 | €97 | - | -€97 | |
| Other tangible fixed assets | 26 | €1,024 | €829 | -€195 | -19.0% |
| Current assets | 29/58 | €38,378 | €5,478 | -€32,900 | -85.7% |
| Amounts receivable within one year | 40/41 | €36,099 | €253 | -€35,846 | -99.3% |
| Trade receivables | 40 | €36,099 | €253 | -€35,846 | -99.3% |
| Cash at bank and in hand | 54/58 | €2,278 | €5,225 | +€2,946 | +129% |
| Total equity and liabilities | 10/49 | €39,498 | €6,306 | -€33,192 | -84.0% |
| Equity | 10/15 | -€14,465 | -€41,314 | -€26,849 | -186% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,065 | -€59,914 | -€26,849 | -81.2% |
| Amounts payable | 17/49 | €53,964 | €47,620 | -€6,343 | -11.8% |
| Amounts payable after more than one year | 17 | €14,500 | - | -€14,500 | |
| Other amounts payable | 178/9 | €14,500 | - | -€14,500 | |
| Amounts payable within one year | 42/48 | €39,464 | €47,620 | +€8,157 | +20.7% |
| Financial debts | 43 | €4,715 | - | -€4,715 | |
| Credit institutions | 430/8 | €4,715 | - | -€4,715 | |
| Trade debts | 44 | €16,170 | €13,949 | -€2,221 | -13.7% |
| Suppliers | 440/4 | €16,170 | €13,949 | -€2,221 | -13.7% |
| Taxes, remuneration and social security | 45 | €9,399 | €7,194 | -€2,205 | -23.5% |
| Taxes | 450/3 | €2,997 | €3,763 | +€766 | +25.6% |
| Remuneration and social security | 454/9 | €6,402 | €3,431 | -€2,971 | -46.4% |
| Other amounts payable | 47/48 | €9,179 | €26,478 | +€17,299 | +188% |
| Remuneration, social security and pensions | 62 | €45,197 | €47,651 | +€2,453 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €292 | -€207 | -41.5% |
| Other operating charges | 640/8 | €492 | - | -€492 | |
| Gross operating margin | 9900 | -€17,997 | €22,017 | +€40,014 | |
| Operating profit (loss) | 9901 | -€64,185 | -€25,925 | +€38,260 | +59.6% |
| Financial charges | 65/66B | €2,531 | €1,220 | -€1,311 | -51.8% |
| Recurring financial charges | 65 | €2,531 | €1,220 | -€1,311 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | -€66,716 | -€27,145 | +€39,571 | +59.3% |
| Income taxes | 67/77 | €68 | -€296 | -€364 | |
| Profit (loss) for the period | 9904 | -€66,784 | -€26,849 | +€39,935 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,784 | -€26,849 | +€39,935 | +59.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.