JAKARPA: 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.
JAKARPA
Largest movements
- Cash +€114,485
up €114,485 (+353.0%), from €32,430 to €146,915
mainly Net result for the year (+€115,349) and Tax, wage and social debts (+€11,676)
- Receivables within one year +€16,058
up €16,058 (+63.0%), from €25,487 to €41,544
of which Trade receivables: +€17,204
- Tangible fixed assets -€9,946
down €9,946 (-38.8%), from €25,641 to €15,695
- Reserves +€115,349
up €115,349 (+215.1%), from €53,631 to €168,979
- Tax, wage and social debts +€11,676
new in 2025: €11,676
- Debts after one year -€9,647
down €9,647 (-59.8%), from €16,119 to €6,472
- Other debts +€2,496
up €2,496 (+304.4%), from €820 to €3,316
- Gross operating margin +€88,798
up €88,798 (+122.5%), from €72,513 to €161,311
- Taxes +€19,895
up €19,895 (+147.5%), from €13,486 to €33,381
- Depreciation +€5,750
up €5,750 (+137.0%), from €4,196 to €9,946
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 | €83,558 | €204,480 | +€120,922 | +144.7% |
| Fixed assets | 21/28 | €25,641 | €16,020 | -€9,621 | -37.5% |
| Tangible fixed assets | 22/27 | €25,641 | €15,695 | -€9,946 | -38.8% |
| Leasing and similar rights | 25 | €25,641 | €15,695 | -€9,946 | -38.8% |
| Financial fixed assets | 28 | - | €325 | +€325 | |
| Current assets | 29/58 | €57,916 | €188,459 | +€130,543 | +225.4% |
| Amounts receivable within one year | 40/41 | €25,487 | €41,544 | +€16,058 | +63.0% |
| Trade receivables | 40 | €22,205 | €39,409 | +€17,204 | +77.5% |
| Other amounts receivable | 41 | €3,282 | €2,136 | -€1,146 | -34.9% |
| Cash at bank and in hand | 54/58 | €32,430 | €146,915 | +€114,485 | +353.0% |
| Total equity and liabilities | 10/49 | €83,558 | €204,480 | +€120,922 | +144.7% |
| Equity | 10/15 | €56,131 | €171,479 | +€115,349 | +205.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,631 | €168,979 | +€115,349 | +215.1% |
| Distributable reserves | 133 | €53,631 | €168,979 | +€115,349 | +215.1% |
| Amounts payable | 17/49 | €27,427 | €33,001 | +€5,574 | +20.3% |
| Amounts payable after more than one year | 17 | €16,119 | €6,472 | -€9,647 | -59.8% |
| Financial debts | 170/4 | €16,119 | €6,472 | -€9,647 | -59.8% |
| Amounts payable within one year | 42/48 | €11,308 | €26,528 | +€15,221 | +134.6% |
| Current portion of amounts payable after more than one year | 42 | €9,243 | €9,647 | +€404 | +4.4% |
| Trade debts | 44 | €1,245 | €1,889 | +€645 | +51.8% |
| Suppliers | 440/4 | €1,245 | €1,889 | +€645 | +51.8% |
| Taxes, remuneration and social security | 45 | - | €11,676 | +€11,676 | |
| Taxes | 450/3 | - | €11,676 | +€11,676 | |
| Other amounts payable | 47/48 | €820 | €3,316 | +€2,496 | +304.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,196 | €9,946 | +€5,750 | +137.0% |
| Other operating charges | 640/8 | €582 | €1,139 | +€558 | +95.8% |
| Gross operating margin | 9900 | €72,513 | €161,311 | +€88,798 | +122.5% |
| Operating profit (loss) | 9901 | €67,735 | €150,226 | +€82,491 | +121.8% |
| Financial income | 75/76B | €150 | €197 | +€47 | +31.5% |
| Recurring financial income | 75 | €150 | €197 | +€47 | +31.5% |
| Financial charges | 65/66B | €768 | €1,693 | +€926 | +120.6% |
| Recurring financial charges | 65 | €768 | €1,693 | +€926 | +120.6% |
| Profit (loss) for the period before taxes | 9903 | €67,117 | €148,730 | +€81,613 | +121.6% |
| Income taxes | 67/77 | €13,486 | €33,381 | +€19,895 | +147.5% |
| Profit (loss) for the period | 9904 | €53,631 | €115,349 | +€61,718 | +115.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,631 | €115,349 | +€61,718 | +115.1% |
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 29 September 2026 via checked.be.