JAKA Projects: 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 Projects
Largest movements
- Cash -€2,579
down €2,579 (-20.8%), from €12,404 to €9,825
mainly Other debts (-€5,000)
- Other debts -€5,000
down €5,000 (-11.0%), from €45,310 to €40,310
- Reserves +€2,093
up €2,093 (+1.3%), from €156,741 to €158,833
- Gross operating margin +€1,300
up €1,300 (+46.4%), from -€2,800 to -€1,500
- Taxes +€316
up €316 (+70.8%), from €446 to €762
- Financial charges +€113
up €113 (+300.0%), from €38 to €150
- Financial income -€30
down €30 (-0.6%), from €5,141 to €5,111
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 | €209,098 | €206,530 | -€2,568 | -1.2% |
| Fixed assets | 21/28 | €22,850 | €22,850 | = | 0.0% |
| Financial fixed assets | 28 | €22,850 | €22,850 | = | 0.0% |
| Current assets | 29/58 | €186,248 | €183,680 | -€2,568 | -1.4% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,404 | €9,825 | -€2,579 | -20.8% |
| Deferred charges and accrued income | 490/1 | €3,844 | €3,855 | +€11 | +0.3% |
| Total equity and liabilities | 10/49 | €209,098 | €206,530 | -€2,568 | -1.2% |
| Equity | 10/15 | €162,941 | €165,033 | +€2,093 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €156,741 | €158,833 | +€2,093 | +1.3% |
| Distributable reserves | 133 | €156,741 | €158,833 | +€2,093 | +1.3% |
| Amounts payable | 17/49 | €46,158 | €41,497 | -€4,660 | -10.1% |
| Amounts payable within one year | 42/48 | €45,744 | €41,072 | -€4,672 | -10.2% |
| Taxes, remuneration and social security | 45 | €434 | €762 | +€328 | +75.6% |
| Taxes | 450/3 | €434 | €762 | +€328 | +75.6% |
| Other amounts payable | 47/48 | €45,310 | €40,310 | -€5,000 | -11.0% |
| Accrued charges and deferred income | 492/3 | €413 | €425 | +€11 | +2.8% |
| Other operating charges | 640/8 | €585 | €606 | +€21 | +3.5% |
| Gross operating margin | 9900 | -€2,800 | -€1,500 | +€1,300 | +46.4% |
| Operating profit (loss) | 9901 | -€3,385 | -€2,106 | +€1,279 | +37.8% |
| Financial income | 75/76B | €5,141 | €5,111 | -€30 | -0.6% |
| Recurring financial income | 75 | €5,141 | €5,111 | -€30 | -0.6% |
| Financial charges | 65/66B | €38 | €150 | +€113 | +300.0% |
| Recurring financial charges | 65 | €38 | €150 | +€113 | +300.0% |
| Profit (loss) for the period before taxes | 9903 | €1,718 | €2,855 | +€1,136 | +66.1% |
| Income taxes | 67/77 | €446 | €762 | +€316 | +70.8% |
| Profit (loss) for the period | 9904 | €1,272 | €2,093 | +€821 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,272 | €2,093 | +€821 | +64.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.