JAK Solutions: what changed
JAK Solutions
Largest movements
- Cash -€47,514
down €47,514 (-98.2%), from €48,405 to €891
mainly Net result for the year (-€27,463) and Receivables within one year (-€23,917)
- Receivables within one year +€23,917
up €23,917 (+37.0%), from €64,718 to €88,635
of which Trade receivables: +€33,640
- Intangible fixed assets -€8,996
down €8,996 (-38.4%), from €23,434 to €14,438
- Deferred charges and accrued income -€4,913
down €4,913 (-71.5%), from €6,874 to €1,961
- Profit (loss) carried forward -€27,463
down €27,463 (-35.2%), from €77,947 to €50,484
- Trade debts +€14,375
up €14,375 (+61.9%), from €23,217 to €37,592
- Tax, wage and social debts -€13,661
down €13,661 (-25.1%), from €54,432 to €40,771
of which Taxes: -€31,057
- Debts after one year -€12,507
down €12,507 (-6.7%), from €187,047 to €174,540
- Staff costs +€104,094
up €104,094 (+128%), from €81,411 to €185,505
- Gross operating margin -€31,240
down €31,240 (-13.4%), from €233,680 to €202,440
- Taxes -€29,952
down €29,952 (-98.2%), from €30,499 to €547
- Financial charges +€3,202
up €3,202 (+63.6%), from €5,037 to €8,239
- Write-downs -€3,185
down €3,185 (-100%), from €3,185 to €0
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,164 | €364,259 | -€39,905 | -9.9% |
| Fixed assets | 21/28 | €272,167 | €260,772 | -€11,395 | -4.2% |
| Intangible fixed assets | 21 | €23,434 | €14,438 | -€8,996 | -38.4% |
| Tangible fixed assets | 22/27 | €248,733 | €246,334 | -€2,399 | -1.0% |
| Land and buildings | 22 | €226,088 | €231,605 | +€5,517 | +2.4% |
| Furniture and vehicles | 24 | €22,645 | €14,729 | -€7,916 | -35.0% |
| Current assets | 29/58 | €131,997 | €103,487 | -€28,510 | -21.6% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,718 | €88,635 | +€23,917 | +37.0% |
| Trade receivables | 40 | €54,995 | €88,635 | +€33,640 | +61.2% |
| Other amounts receivable | 41 | €9,723 | €0 | -€9,723 | -100% |
| Cash at bank and in hand | 54/58 | €48,405 | €891 | -€47,514 | -98.2% |
| Deferred charges and accrued income | 490/1 | €6,874 | €1,961 | -€4,913 | -71.5% |
| Total equity and liabilities | 10/49 | €404,164 | €364,259 | -€39,905 | -9.9% |
| Equity | 10/15 | €125,063 | €97,600 | -€27,463 | -22.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €26,116 | €26,116 | -€0 | 0.0% |
| Distributable reserves | 133 | €26,116 | €26,116 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €77,947 | €50,484 | -€27,463 | -35.2% |
| Amounts payable | 17/49 | €279,101 | €266,660 | -€12,441 | -4.5% |
| Amounts payable after more than one year | 17 | €187,047 | €174,540 | -€12,507 | -6.7% |
| Financial debts | 170/4 | €187,047 | €174,540 | -€12,507 | -6.7% |
| Amounts payable within one year | 42/48 | €90,054 | €92,120 | +€2,066 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €12,405 | €12,507 | +€102 | +0.8% |
| Trade debts | 44 | €23,217 | €37,592 | +€14,375 | +61.9% |
| Suppliers | 440/4 | €23,217 | €37,592 | +€14,375 | +61.9% |
| Taxes, remuneration and social security | 45 | €54,432 | €40,771 | -€13,661 | -25.1% |
| Taxes | 450/3 | €39,065 | €8,008 | -€31,057 | -79.5% |
| Remuneration and social security | 454/9 | €15,367 | €32,763 | +€17,396 | +113% |
| Other amounts payable | 47/48 | - | €1,249 | +€1,249 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | €81,411 | €185,505 | +€104,094 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,961 | €32,282 | -€679 | -2.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,185 | €0 | -€3,185 | -100% |
| Other operating charges | 640/8 | €3,457 | €3,374 | -€83 | -2.4% |
| Gross operating margin | 9900 | €233,680 | €202,440 | -€31,240 | -13.4% |
| Operating profit (loss) | 9901 | €112,666 | -€18,720 | -€131,386 | |
| Financial income | 75/76B | €93 | €43 | -€50 | -53.6% |
| Recurring financial income | 75 | €93 | €43 | -€50 | -53.6% |
| Financial charges | 65/66B | €5,037 | €8,239 | +€3,202 | +63.6% |
| Recurring financial charges | 65 | €5,037 | €8,239 | +€3,202 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €107,722 | -€26,916 | -€134,638 | |
| Income taxes | 67/77 | €30,499 | €547 | -€29,952 | -98.2% |
| Profit (loss) for the period | 9904 | €77,223 | -€27,463 | -€104,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,223 | -€27,463 | -€104,686 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.