JAKASE: 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.
JAKASE
Largest movements
- Tangible fixed assets +€20,501
up €20,501 (+195.1%), from €10,506 to €31,007
of which Furniture and vehicles: +€20,604
- Receivables within one year -€15,972
down €15,972 (-99.9%), from €15,982 to €10
of which Trade receivables: -€15,972
- Cash -€14,867
down €14,867 (-17.8%), from €83,377 to €68,510
mainly Investment in fixed assets (net) (-€29,700) and Deferred charges and accrued income (-€13,473)
- Deferred charges and accrued income +€13,473
up €13,473 (+6078.9%), from €222 to €13,695
- Reserves +€15,449
up €15,449 (+53.7%), from €28,796 to €44,245
- Debts after one year -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Short-term financial debts -€2,500
down €2,500 (-25.0%), from €10,000 to €7,500
- Financial income -€43,915
no longer reported in 2025 (was €43,915)
- Depreciation +€4,190
up €4,190 (+83.7%), from €5,009 to €9,199
- Other operating charges +€1,170
up €1,170 (+143.5%), from €815 to €1,985
- Gross operating margin +€593
up €593 (+1.7%), from €35,166 to €35,759
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 | €210,334 | €213,470 | +€3,136 | +1.5% |
| Fixed assets | 21/28 | €110,754 | €131,255 | +€20,501 | +18.5% |
| Tangible fixed assets | 22/27 | €10,506 | €31,007 | +€20,501 | +195.1% |
| Plant, machinery and equipment | 23 | €506 | €403 | -€103 | -20.3% |
| Furniture and vehicles | 24 | €10,000 | €30,604 | +€20,604 | +206.0% |
| Financial fixed assets | 28 | €100,248 | €100,248 | = | 0.0% |
| Current assets | 29/58 | €99,580 | €82,214 | -€17,366 | -17.4% |
| Amounts receivable within one year | 40/41 | €15,982 | €10 | -€15,972 | -99.9% |
| Trade receivables | 40 | €15,972 | - | -€15,972 | |
| Other amounts receivable | 41 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,377 | €68,510 | -€14,867 | -17.8% |
| Deferred charges and accrued income | 490/1 | €222 | €13,695 | +€13,473 | +6078.9% |
| Total equity and liabilities | 10/49 | €210,334 | €213,470 | +€3,136 | +1.5% |
| Equity | 10/15 | €47,388 | €62,837 | +€15,449 | +32.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €28,796 | €44,245 | +€15,449 | +53.7% |
| Distributable reserves | 133 | €28,796 | €44,245 | +€15,449 | +53.7% |
| Amounts payable | 17/49 | €162,946 | €150,632 | -€12,314 | -7.6% |
| Amounts payable after more than one year | 17 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Financial debts | 170/4 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts payable within one year | 42/48 | €122,710 | €120,396 | -€2,314 | -1.9% |
| Financial debts | 43 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Other loans | 439 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Trade debts | 44 | €720 | €946 | +€226 | +31.4% |
| Suppliers | 440/4 | €720 | €946 | +€226 | +31.4% |
| Taxes, remuneration and social security | 45 | €13,284 | €13,244 | -€40 | -0.3% |
| Taxes | 450/3 | €13,284 | €13,244 | -€40 | -0.3% |
| Other amounts payable | 47/48 | €98,706 | €98,706 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €236 | €236 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,009 | €9,199 | +€4,190 | +83.7% |
| Other operating charges | 640/8 | €815 | €1,985 | +€1,170 | +143.5% |
| Gross operating margin | 9900 | €35,166 | €35,759 | +€593 | +1.7% |
| Operating profit (loss) | 9901 | €29,343 | €24,576 | -€4,767 | -16.2% |
| Financial income | 75/76B | €43,915 | - | -€43,915 | |
| Recurring financial income | 75 | €43,915 | - | -€43,915 | |
| Financial charges | 65/66B | €24 | €28 | +€4 | +16.1% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €73,234 | €24,548 | -€48,686 | -66.5% |
| Income taxes | 67/77 | €8,820 | €9,099 | +€279 | +3.2% |
| Profit (loss) for the period | 9904 | €64,413 | €15,449 | -€48,964 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,413 | €15,449 | -€48,964 | -76.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.