JAKE CONSULT & MANAGEMENT: what changed
Two financial 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.
JAKE CONSULT & MANAGEMENT
Largest movements
- Receivables within one year -€12,281
down €12,281 (-12.3%), from €100,074 to €87,793
of which Trade receivables: -€12,501
- Cash +€4,652
up €4,652 (+26.5%), from €17,536 to €22,188
mainly Receivables within one year (+€12,281) and Net result for the year (+€6,048)
- Tangible fixed assets -€4,205
down €4,205 (-28.0%), from €15,002 to €10,798
- Trade debts -€15,788
down €15,788 (-83.9%), from €18,820 to €3,033
- Profit (loss) carried forward +€6,048
up €6,048 (+17.9%), from €33,779 to €39,827
- Tax, wage and social debts -€1,973
down €1,973 (-45.7%), from €4,318 to €2,345
- Taxes -€3,896
down €3,896 (-67.2%), from €5,797 to €1,902
- Other operating charges -€2,629
down €2,629 (-79.0%), from €3,330 to €701
- Financial charges -€314
down €314 (-99.7%), from €315 to €1
- Gross operating margin +€255
up €255 (+2.0%), from €12,601 to €12,855
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.
Derived cash bridge
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 | €135,077 | €123,364 | -€11,713 | -8.7% |
| Fixed assets | 21/28 | €15,002 | €10,798 | -€4,205 | -28.0% |
| Tangible fixed assets | 22/27 | €15,002 | €10,798 | -€4,205 | -28.0% |
| Furniture and vehicles | 24 | €15,002 | €10,798 | -€4,205 | -28.0% |
| Current assets | 29/58 | €120,075 | €112,566 | -€7,509 | -6.3% |
| Amounts receivable within one year | 40/41 | €100,074 | €87,793 | -€12,281 | -12.3% |
| Trade receivables | 40 | €39,106 | €26,605 | -€12,501 | -32.0% |
| Other amounts receivable | 41 | €60,968 | €61,188 | +€221 | +0.4% |
| Cash at bank and in hand | 54/58 | €17,536 | €22,188 | +€4,652 | +26.5% |
| Deferred charges and accrued income | 490/1 | €2,465 | €2,585 | +€120 | +4.9% |
| Total equity and liabilities | 10/49 | €135,077 | €123,364 | -€11,713 | -8.7% |
| Equity | 10/15 | €111,939 | €117,987 | +€6,048 | +5.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,160 | €16,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €9,960 | €9,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,779 | €39,827 | +€6,048 | +17.9% |
| Amounts payable | 17/49 | €23,138 | €5,377 | -€17,761 | -76.8% |
| Amounts payable within one year | 42/48 | €23,138 | €5,377 | -€17,761 | -76.8% |
| Trade debts | 44 | €18,820 | €3,033 | -€15,788 | -83.9% |
| Suppliers | 440/4 | €18,820 | €3,033 | -€15,788 | -83.9% |
| Taxes, remuneration and social security | 45 | €4,318 | €2,345 | -€1,973 | -45.7% |
| Taxes | 450/3 | €4,318 | €2,345 | -€1,973 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,205 | €4,205 | = | 0.0% |
| Other operating charges | 640/8 | €3,330 | €701 | -€2,629 | -79.0% |
| Gross operating margin | 9900 | €12,601 | €12,855 | +€255 | +2.0% |
| Operating profit (loss) | 9901 | €5,066 | €7,950 | +€2,884 | +56.9% |
| Financial income | 75/76B | €12 | €0 | -€12 | -98.5% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -98.5% |
| Financial charges | 65/66B | €315 | €1 | -€314 | -99.7% |
| Recurring financial charges | 65 | €315 | €1 | -€314 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €4,763 | €7,949 | +€3,186 | +66.9% |
| Income taxes | 67/77 | €5,797 | €1,902 | -€3,896 | -67.2% |
| Profit (loss) for the period | 9904 | -€1,034 | €6,048 | +€7,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,034 | €6,048 | +€7,082 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.