Jakando: 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.
Jakando
Largest movements
- Receivables within one year -€8,162
down €8,162 (-18.0%), from €45,436 to €37,274
of which Other amounts receivable: -€7,575
- Reserves -€52,730
down €52,730 (-45.8%), from €115,183 to €62,453
of which Distributable reserves: -€50,870
- Other debts +€38,139
up €38,139 (+119.2%), from €31,999 to €70,138
- Accrued charges and deferred income +€5,146
new in 2025: €5,146
- Gross operating margin -€5,571
down €5,571 (-23.6%), from €23,596 to €18,025
- Financial income -€2,100
down €2,100 (-57.3%), from €3,668 to €1,568
of which Non-recurring financial income: -€2,759
- Taxes -€1,073
down €1,073 (-15.2%), from €7,039 to €5,965
- Financial charges +€756
up €756 (+30.7%), from €2,461 to €3,217
- Depreciation +€408
up €408 (+69.5%), from €586 to €993
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 | €167,815 | €157,333 | -€10,482 | -6.2% |
| Fixed assets | 21/28 | €1,654 | €1,570 | -€84 | -5.1% |
| Tangible fixed assets | 22/27 | €1,654 | €1,570 | -€84 | -5.1% |
| Plant, machinery and equipment | 23 | €1,106 | €689 | -€417 | -37.7% |
| Furniture and vehicles | 24 | €548 | €881 | +€333 | +60.7% |
| Current assets | 29/58 | €166,160 | €155,763 | -€10,397 | -6.3% |
| Amounts receivable within one year | 40/41 | €45,436 | €37,274 | -€8,162 | -18.0% |
| Trade receivables | 40 | €34,546 | €33,959 | -€587 | -1.7% |
| Other amounts receivable | 41 | €10,890 | €3,315 | -€7,575 | -69.6% |
| Current investments | 50/53 | €51,383 | €51,684 | +€301 | +0.6% |
| Cash at bank and in hand | 54/58 | €60,277 | €59,404 | -€873 | -1.4% |
| Deferred charges and accrued income | 490/1 | €9,065 | €7,401 | -€1,664 | -18.4% |
| Total equity and liabilities | 10/49 | €167,815 | €157,333 | -€10,482 | -6.2% |
| Equity | 10/15 | €127,583 | €74,853 | -€52,730 | -41.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,183 | €62,453 | -€52,730 | -45.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €113,323 | €62,453 | -€50,870 | -44.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,232 | €82,480 | +€42,248 | +105.0% |
| Amounts payable within one year | 42/48 | €40,232 | €77,334 | +€37,102 | +92.2% |
| Financial debts | 43 | €12 | €12 | = | 0.0% |
| Credit institutions | 430/8 | €12 | €12 | = | 0.0% |
| Trade debts | 44 | €66 | €0 | -€66 | -100.0% |
| Suppliers | 440/4 | €66 | €0 | -€66 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,156 | €7,184 | -€971 | -11.9% |
| Taxes | 450/3 | €8,156 | €7,184 | -€971 | -11.9% |
| Other amounts payable | 47/48 | €31,999 | €70,138 | +€38,139 | +119.2% |
| Accrued charges and deferred income | 492/3 | - | €5,146 | +€5,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €993 | +€408 | +69.5% |
| Other operating charges | 640/8 | €512 | €550 | +€37 | +7.3% |
| Gross operating margin | 9900 | €23,596 | €18,025 | -€5,571 | -23.6% |
| Operating profit (loss) | 9901 | €22,497 | €16,482 | -€6,016 | -26.7% |
| Financial income | 75/76B | €3,668 | €1,568 | -€2,100 | -57.3% |
| Recurring financial income | 75 | €910 | €1,568 | +€658 | +72.4% |
| Non-recurring financial income | 76B | €2,759 | €0 | -€2,759 | -100.0% |
| Financial charges | 65/66B | €2,461 | €3,217 | +€756 | +30.7% |
| Recurring financial charges | 65 | €2,461 | €3,217 | +€756 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €23,704 | €14,833 | -€8,872 | -37.4% |
| Income taxes | 67/77 | €7,039 | €5,965 | -€1,073 | -15.2% |
| Profit (loss) for the period | 9904 | €16,666 | €8,867 | -€7,798 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,666 | €8,867 | -€7,798 | -46.8% |
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 8 October 2026 via checked.be.