JAKATE: 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.
JAKATE
Largest movements
- Tangible fixed assets +€17,829
up €17,829 (+88.0%), from €20,272 to €38,101
of which Furniture and vehicles: +€18,260
- Cash +€2,199
up €2,199 (+9.7%), from €22,620 to €24,819
mainly Net result for the year (+€20,731) and Debts after one year (+€9,346)
- Receivables within one year -€1,723
down €1,723 (-16.2%), from €10,616 to €8,894
of which Other amounts receivable: -€1,088
- Debts after one year +€9,346
new in 2025: €9,346
- Current portion of long-term debt +€4,860
new in 2025: €4,860
- Other debts +€3,198
up €3,198 (+7.7%), from €41,297 to €44,495
- Tax, wage and social debts +€2,095
up €2,095 (+27.4%), from €7,661 to €9,756
of which Taxes: +€2,057
- Trade debts -€1,796
down €1,796 (-73.7%), from €2,439 to €642
- Gross operating margin +€24,988
up €24,988 (+154.5%), from €16,169 to €41,156
- Other operating charges +€7,879
up €7,879 (+826.8%), from €953 to €8,832
- Taxes +€4,120
up €4,120 (+119.2%), from €3,458 to €7,578
- Depreciation -€2,279
down €2,279 (-39.0%), from €5,845 to €3,567
- Financial income -€597
down €597 (-95.9%), from €623 to €25
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 | €54,397 | €72,831 | +€18,434 | +33.9% |
| Fixed assets | 21/28 | €20,272 | €38,101 | +€17,829 | +88.0% |
| Tangible fixed assets | 22/27 | €20,272 | €38,101 | +€17,829 | +88.0% |
| Furniture and vehicles | 24 | €17,602 | €35,863 | +€18,260 | +103.7% |
| Other tangible fixed assets | 26 | €2,669 | €2,238 | -€431 | -16.2% |
| Current assets | 29/58 | €34,125 | €34,730 | +€605 | +1.8% |
| Amounts receivable within one year | 40/41 | €10,616 | €8,894 | -€1,723 | -16.2% |
| Trade receivables | 40 | €9,529 | €8,894 | -€635 | -6.7% |
| Other amounts receivable | 41 | €1,088 | - | -€1,088 | |
| Cash at bank and in hand | 54/58 | €22,620 | €24,819 | +€2,199 | +9.7% |
| Deferred charges and accrued income | 490/1 | €889 | €1,017 | +€129 | +14.5% |
| Total equity and liabilities | 10/49 | €54,397 | €72,831 | +€18,434 | +33.9% |
| Equity | 10/15 | €3,000 | €3,731 | +€731 | +24.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €731 | +€731 | |
| Amounts payable | 17/49 | €51,397 | €69,099 | +€17,703 | +34.4% |
| Amounts payable after more than one year | 17 | - | €9,346 | +€9,346 | |
| Financial debts | 170/4 | - | €9,346 | +€9,346 | |
| Amounts payable within one year | 42/48 | €51,397 | €59,754 | +€8,357 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,860 | +€4,860 | |
| Trade debts | 44 | €2,439 | €642 | -€1,796 | -73.7% |
| Suppliers | 440/4 | €2,439 | €642 | -€1,796 | -73.7% |
| Taxes, remuneration and social security | 45 | €7,661 | €9,756 | +€2,095 | +27.4% |
| Taxes | 450/3 | €4,836 | €6,894 | +€2,057 | +42.5% |
| Remuneration and social security | 454/9 | €2,824 | €2,862 | +€38 | +1.3% |
| Other amounts payable | 47/48 | €41,297 | €44,495 | +€3,198 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,845 | €3,567 | -€2,279 | -39.0% |
| Other operating charges | 640/8 | €953 | €8,832 | +€7,879 | +826.8% |
| Gross operating margin | 9900 | €16,169 | €41,156 | +€24,988 | +154.5% |
| Operating profit (loss) | 9901 | €9,370 | €28,757 | +€19,387 | +206.9% |
| Financial income | 75/76B | €623 | €25 | -€597 | -95.9% |
| Recurring financial income | 75 | €623 | €25 | -€597 | -95.9% |
| Financial charges | 65/66B | €139 | €474 | +€335 | +240.4% |
| Recurring financial charges | 65 | €139 | €474 | +€335 | +240.4% |
| Profit (loss) for the period before taxes | 9903 | €9,854 | €28,309 | +€18,455 | +187.3% |
| Income taxes | 67/77 | €3,458 | €7,578 | +€4,120 | +119.2% |
| Profit (loss) for the period | 9904 | €6,396 | €20,731 | +€14,335 | +224.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,396 | €20,731 | +€14,335 | +224.1% |
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 3 October 2026 via checked.be.