JAKE consulting: 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 consulting
Largest movements
- Receivables within one year -€2,018
down €2,018 (-12.7%), from €15,929 to €13,911
of which Other amounts receivable: -€1,655
- Cash +€1,820
up €1,820 (+5.0%), from €36,459 to €38,279
mainly Net result for the year (+€49,560) and Depreciation (+€3,798)
- Tangible fixed assets +€1,380
up €1,380 (+20.5%), from €6,739 to €8,118
- Deferred charges and accrued income +€696
new in 2025: €696
- Reserves +€2,466
up €2,466 (+5.2%), from €47,094 to €49,560
- Current portion of long-term debt -€681
no longer reported in 2025 (was €681)
- Depreciation -€2,704
down €2,704 (-41.6%), from €6,502 to €3,798
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 | €59,127 | €61,004 | +€1,877 | +3.2% |
| Fixed assets | 21/28 | €6,739 | €8,118 | +€1,380 | +20.5% |
| Tangible fixed assets | 22/27 | €6,739 | €8,118 | +€1,380 | +20.5% |
| Furniture and vehicles | 24 | €6,739 | €8,118 | +€1,380 | +20.5% |
| Current assets | 29/58 | €52,388 | €52,885 | +€497 | +0.9% |
| Amounts receivable within one year | 40/41 | €15,929 | €13,911 | -€2,018 | -12.7% |
| Trade receivables | 40 | €14,157 | €13,794 | -€363 | -2.6% |
| Other amounts receivable | 41 | €1,772 | €117 | -€1,655 | -93.4% |
| Cash at bank and in hand | 54/58 | €36,459 | €38,279 | +€1,820 | +5.0% |
| Deferred charges and accrued income | 490/1 | - | €696 | +€696 | |
| Total equity and liabilities | 10/49 | €59,127 | €61,004 | +€1,877 | +3.2% |
| Equity | 10/15 | €49,094 | €51,560 | +€2,466 | +5.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,094 | €49,560 | +€2,466 | +5.2% |
| Distributable reserves | 133 | €47,094 | €49,560 | +€2,466 | +5.2% |
| Amounts payable | 17/49 | €10,033 | €9,444 | -€589 | -5.9% |
| Amounts payable within one year | 42/48 | €10,033 | €9,444 | -€589 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €681 | - | -€681 | |
| Trade debts | 44 | €286 | - | -€286 | |
| Suppliers | 440/4 | €286 | - | -€286 | |
| Taxes, remuneration and social security | 45 | €9,066 | €9,444 | +€378 | +4.2% |
| Taxes | 450/3 | €9,066 | €9,444 | +€378 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,502 | €3,798 | -€2,704 | -41.6% |
| Other operating charges | 640/8 | €318 | €321 | +€3 | +0.9% |
| Gross operating margin | 9900 | €66,873 | €66,569 | -€304 | -0.5% |
| Operating profit (loss) | 9901 | €60,053 | €62,450 | +€2,397 | +4.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €300 | €40 | -€260 | -86.5% |
| Recurring financial charges | 65 | €300 | €40 | -€260 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | €59,753 | €62,410 | +€2,657 | +4.4% |
| Income taxes | 67/77 | €12,659 | €12,850 | +€191 | +1.5% |
| Profit (loss) for the period | 9904 | €47,094 | €49,560 | +€2,466 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,094 | €49,560 | +€2,466 | +5.2% |
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 20 October 2026 via checked.be.