JAKA: what changed
Two fiscal 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.
JAKA
Largest movements
- Cash +€5,230
up €5,230 (+104.0%), from €5,031 to €10,262
mainly Net result for the year (+€31,509) and Other debts (+€8,592)
- Stocks and contracts -€727
down €727 (-11.9%), from €6,106 to €5,379
- Tangible fixed assets -€643
down €643 (-34.5%), from €1,862 to €1,219
of which Plant, machinery and equipment: -€535
- Deferred charges and accrued income -€183
down €183 (-27.1%), from €676 to €493
- Profit (loss) carried forward +€31,509
up €31,509 (+15.9%), from -€197,687 to -€166,178
- Debts after one year -€30,000
down €30,000 (-17.6%), from €170,000 to €140,000
- Other debts +€8,592
up €8,592 (+291.9%), from €2,944 to €11,536
- Tax, wage and social debts -€4,321
down €4,321 (-35.7%), from €12,104 to €7,783
of which Remuneration and social security: -€5,124
- Trade debts -€1,939
down €1,939 (-25.1%), from €7,721 to €5,782
- Gross operating margin +€6,291
up €6,291 (+15.3%), from €41,220 to €47,512
- Other operating charges +€3,913
up €3,913 (+272.0%), from €1,438 to €5,351
- Staff costs -€1,227
down €1,227 (-10.9%), from €11,229 to €10,003
- Financial charges -€710
down €710 (-82.0%), from €866 to €156
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.
Cash bridge derived
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 | €13,675 | €17,516 | +€3,841 | +28.1% |
| Fixed assets | 21/28 | €1,862 | €1,219 | -€643 | -34.5% |
| Tangible fixed assets | 22/27 | €1,862 | €1,219 | -€643 | -34.5% |
| Land and buildings | 22 | €326 | €217 | -€109 | -33.3% |
| Plant, machinery and equipment | 23 | €1,537 | €1,002 | -€535 | -34.8% |
| Current assets | 29/58 | €11,813 | €16,297 | +€4,484 | +38.0% |
| Stocks and contracts in progress | 3 | €6,106 | €5,379 | -€727 | -11.9% |
| Stocks | 30/36 | €6,106 | €5,379 | -€727 | -11.9% |
| Amounts receivable within one year | 40/41 | - | €163 | +€163 | |
| Other amounts receivable | 41 | - | €163 | +€163 | |
| Cash at bank and in hand | 54/58 | €5,031 | €10,262 | +€5,230 | +104.0% |
| Deferred charges and accrued income | 490/1 | €676 | €493 | -€183 | -27.1% |
| Total equity and liabilities | 10/49 | €13,675 | €17,516 | +€3,841 | +28.1% |
| Equity | 10/15 | -€179,094 | -€147,585 | +€31,509 | +17.6% |
| Contributions | 10/11 | €18,593 | €18,593 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,687 | -€166,178 | +€31,509 | +15.9% |
| Amounts payable | 17/49 | €192,769 | €165,101 | -€27,668 | -14.4% |
| Amounts payable after more than one year | 17 | €170,000 | €140,000 | -€30,000 | -17.6% |
| Financial debts | 170/4 | €170,000 | €140,000 | -€30,000 | -17.6% |
| Amounts payable within one year | 42/48 | €22,769 | €25,101 | +€2,332 | +10.2% |
| Trade debts | 44 | €7,721 | €5,782 | -€1,939 | -25.1% |
| Suppliers | 440/4 | €7,721 | €5,782 | -€1,939 | -25.1% |
| Taxes, remuneration and social security | 45 | €12,104 | €7,783 | -€4,321 | -35.7% |
| Taxes | 450/3 | €5,016 | €5,819 | +€803 | +16.0% |
| Remuneration and social security | 454/9 | €7,088 | €1,964 | -€5,124 | -72.3% |
| Other amounts payable | 47/48 | €2,944 | €11,536 | +€8,592 | +291.9% |
| Remuneration, social security and pensions | 62 | €11,229 | €10,003 | -€1,227 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | €643 | -€39 | -5.7% |
| Other operating charges | 640/8 | €1,438 | €5,351 | +€3,913 | +272.0% |
| Gross operating margin | 9900 | €41,220 | €47,512 | +€6,291 | +15.3% |
| Operating profit (loss) | 9901 | €27,871 | €31,515 | +€3,644 | +13.1% |
| Financial income | 75/76B | €3 | €150 | +€147 | +5239.1% |
| Recurring financial income | 75 | €3 | €150 | +€147 | +5239.1% |
| Financial charges | 65/66B | €866 | €156 | -€710 | -82.0% |
| Recurring financial charges | 65 | €866 | €156 | -€710 | -82.0% |
| Profit (loss) for the period before taxes | 9903 | €27,007 | €31,509 | +€4,502 | +16.7% |
| Profit (loss) for the period | 9904 | €27,007 | €31,509 | +€4,502 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,007 | €31,509 | +€4,502 | +16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.