JAKEINVEST: 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.
What changed
JAKEINVEST
NACE 81.100, Combined facilities support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€303,548
2024 · €213,543+€90,005
Equity
€8.1m
2024 · €7.8m+€303,548
Cash
€271,883
2024 · €977,839-€705,956
Balance sheet total
€13.0m
2024 · €13.0m-€10,824
Largest movements
Assets
- Cash -€705,956
down €705,956 (-72.2%), from €977,839 to €271,883
mainly Current investments (-€700,000) and Debts after one year (-€252,632)
- Current investments +€700,000
new in 2025: €700,000
Equity and liabilities
- Reserves +€303,548
up €303,548 (+4.5%), from €6.7m to €7.0m
of which Distributable reserves: +€324,873
- Debts after one year -€252,632
down €252,632 (-5.6%), from €4.5m to €4.3m
of which Financial debts: -€252,632
Income statement
- Gross operating margin +€120,371
up €120,371 (+41.6%), from €289,017 to €409,388
- Taxes +€31,854
up €31,854 (+40.7%), from €78,336 to €110,190
- Financial income +€6,650
up €6,650 (+5.9%), from €111,888 to €118,537
- Staff costs +€4,472
up €4,472 (+11.7%), from €38,180 to €42,652
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.
Result 2024
€213,543
Gross operating margin
+€120,371
Staff costs
-€4,472
Depreciation
+€1,194
Write-downs
-€2,650
Other operating charges
-€402
Financial income
+€6,650
Financial charges
+€419
Taxes
-€31,854
Deferred taxes and other
+€750
Result 2025
€303,548
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€286,080
Investment
-€739,404
Financing
-€252,632
Cash 2024
€977,839
From operations (derived)
+€286,080
Net result for the year
+€303,548
Depreciation
+€49,846
Receivables within one year
+€85,067
Deferred charges and accrued income
-€90,641
Provisions
-€7,108
Trade debts
-€40,938
Tax, wage and social debts
-€4,072
Advances received
+€85
Other debts
-€9,708
Investment (derived)
-€739,404
Investment in fixed assets (net)
-€39,404
Current investments
-€700,000
Financing
-€252,632
Debts after one year
-€252,632
Cash 2025
€271,883
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,994,655 | €12,983,831 | -€10,824 | -0.1% |
| Fixed assets | 21/28 | €8,886,646 | €8,876,205 | -€10,442 | -0.1% |
| Tangible fixed assets | 22/27 | €949,023 | €938,581 | -€10,442 | -1.1% |
| Land and buildings | 22 | €949,023 | €927,459 | -€21,564 | -2.3% |
| Furniture and vehicles | 24 | - | €11,122 | +€11,122 | |
| Financial fixed assets | 28 | €7,937,623 | €7,937,623 | = | 0.0% |
| Current assets | 29/58 | €4,108,009 | €4,107,627 | -€382 | 0.0% |
| Amounts receivable within one year | 40/41 | €2,993,321 | €2,908,254 | -€85,067 | -2.8% |
| Trade receivables | 40 | €32,208 | €72,341 | +€40,134 | +125% |
| Other amounts receivable | 41 | €2,961,114 | €2,835,913 | -€125,201 | -4.2% |
| Current investments | 50/53 | - | €700,000 | +€700,000 | |
| Cash at bank and in hand | 54/58 | €977,839 | €271,883 | -€705,956 | -72.2% |
| Deferred charges and accrued income | 490/1 | €136,848 | €227,489 | +€90,641 | +66.2% |
| Total equity and liabilities | 10/49 | €12,994,655 | €12,983,831 | -€10,824 | -0.1% |
| Equity | 10/15 | €7,781,002 | €8,084,551 | +€303,548 | +3.9% |
| Contributions | 10/11 | €842,838 | €842,838 | = | 0.0% |
| Capital | 10 | €446,208 | €446,208 | = | 0.0% |
| Issued capital | 100 | €446,208 | €446,208 | = | 0.0% |
| Contributions outside capital | 11 | €396,630 | €396,630 | = | 0.0% |
| Share premium | 1100/10 | €396,630 | €396,630 | = | 0.0% |
| Revaluation surpluses | 12 | €231,792 | €231,792 | = | 0.0% |
| Reserves | 13 | €6,706,373 | €7,009,921 | +€303,548 | +4.5% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €434,505 | €413,181 | -€21,324 | -4.9% |
| Distributable reserves | 133 | €6,226,867 | €6,551,740 | +€324,873 | +5.2% |
| Provisions and deferred taxes | 16 | €131,774 | €124,666 | -€7,108 | -5.4% |
| Deferred taxes | 168 | €131,774 | €124,666 | -€7,108 | -5.4% |
| Amounts payable | 17/49 | €5,081,878 | €4,774,614 | -€307,264 | -6.0% |
| Amounts payable after more than one year | 17 | €4,547,418 | €4,294,787 | -€252,632 | -5.6% |
| Financial debts | 170/4 | €4,547,368 | €4,294,737 | -€252,632 | -5.6% |
| Other amounts payable | 178/9 | €50 | €50 | = | 0.0% |
| Amounts payable within one year | 42/48 | €534,460 | €479,827 | -€54,633 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €420,181 | €420,181 | = | 0.0% |
| Trade debts | 44 | €50,915 | €9,977 | -€40,938 | -80.4% |
| Suppliers | 440/4 | €50,915 | €9,977 | -€40,938 | -80.4% |
| Advances received on contracts in progress | 46 | €8,071 | €8,156 | +€85 | +1.1% |
| Taxes, remuneration and social security | 45 | €39,825 | €35,753 | -€4,072 | -10.2% |
| Taxes | 450/3 | €33,218 | €27,335 | -€5,882 | -17.7% |
| Remuneration and social security | 454/9 | €6,607 | €8,418 | +€1,811 | +27.4% |
| Other amounts payable | 47/48 | €15,468 | €5,760 | -€9,708 | -62.8% |
| Remuneration, social security and pensions | 62 | €38,180 | €42,652 | +€4,472 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,040 | €49,846 | -€1,194 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,650 | +€2,650 | |
| Other operating charges | 640/8 | €25,574 | €25,976 | +€402 | +1.6% |
| Gross operating margin | 9900 | €289,017 | €409,388 | +€120,371 | +41.6% |
| Operating profit (loss) | 9901 | €174,224 | €288,264 | +€114,040 | +65.5% |
| Financial income | 75/76B | €111,888 | €118,537 | +€6,650 | +5.9% |
| Recurring financial income | 75 | €111,888 | €118,537 | +€6,650 | +5.9% |
| Financial charges | 65/66B | €590 | €170 | -€419 | -71.1% |
| Recurring financial charges | 65 | €590 | €170 | -€419 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €285,522 | €406,631 | +€121,109 | +42.4% |
| Transfer from deferred taxes | 780 | €6,358 | €7,108 | +€750 | +11.8% |
| Income taxes | 67/77 | €78,336 | €110,190 | +€31,854 | +40.7% |
| Profit (loss) for the period | 9904 | €213,543 | €303,548 | +€90,005 | +42.1% |
| Transfer from tax-exempt reserves | 789 | €19,074 | €21,324 | +€2,250 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €232,618 | €324,873 | +€92,255 | +39.7% |
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 26 October 2026 via checked.be.