JAKEMO: 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.
JAKEMO
Largest movements
- Tangible fixed assets -€30,305
no longer reported in 2025 (was €30,305)
- Cash +€17,610
up €17,610 (+505%), from €3,486 to €21,096
mainly Investment in fixed assets (net) (+€30,305) and Current portion of long-term debt (+€11,550)
- Receivables within one year -€8,549
down €8,549 (-63.0%), from €13,569 to €5,020
of which Trade receivables: -€8,231
- Deferred charges and accrued income +€5,459
up €5,459 (+843%), from €647 to €6,106
- Debts after one year -€18,181
no longer reported in 2025 (was €18,181)
- Profit (loss) carried forward -€12,345
new in 2025: -€12,345
- Current portion of long-term debt +€11,550
up €11,550 (+174%), from €6,631 to €18,181
- Tax, wage and social debts +€8,071
up €8,071 (+488%), from €1,655 to €9,725
of which Taxes: +€4,377
- Trade debts -€6,345
down €6,345 (-67.8%), from €9,363 to €3,018
- Other operating charges +€18,322
up €18,322 (+496%), from €3,694 to €22,016
- Depreciation -€3,950
no longer reported in 2025 (was €3,950)
- Gross operating margin +€2,303
up €2,303 (+20.3%), from €11,322 to €13,625
- Taxes +€833
up €833 (+50.4%), from €1,655 to €2,488
- Financial charges +€635
up €635 (+76.4%), from €831 to €1,466
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 | €48,008 | €32,223 | -€15,786 | -32.9% |
| Fixed assets | 21/28 | €30,305 | - | -€30,305 | |
| Tangible fixed assets | 22/27 | €30,305 | - | -€30,305 | |
| Furniture and vehicles | 24 | €30,305 | - | -€30,305 | |
| Current assets | 29/58 | €17,703 | €32,223 | +€14,520 | +82.0% |
| Amounts receivable within one year | 40/41 | €13,569 | €5,020 | -€8,549 | -63.0% |
| Trade receivables | 40 | €13,251 | €5,020 | -€8,231 | -62.1% |
| Other amounts receivable | 41 | €318 | - | -€318 | |
| Cash at bank and in hand | 54/58 | €3,486 | €21,096 | +€17,610 | +505% |
| Deferred charges and accrued income | 490/1 | €647 | €6,106 | +€5,459 | +843% |
| Total equity and liabilities | 10/49 | €48,008 | €32,223 | -€15,786 | -32.9% |
| Equity | 10/15 | €3,692 | -€8,653 | -€12,345 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,192 | €1,192 | = | 0.0% |
| Distributable reserves | 133 | €1,192 | €1,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,345 | -€12,345 | |
| Amounts payable | 17/49 | €44,316 | €40,875 | -€3,441 | -7.8% |
| Amounts payable after more than one year | 17 | €18,181 | - | -€18,181 | |
| Financial debts | 170/4 | €18,181 | - | -€18,181 | |
| Amounts payable within one year | 42/48 | €26,135 | €40,875 | +€14,741 | +56.4% |
| Current portion of amounts payable after more than one year | 42 | €6,631 | €18,181 | +€11,550 | +174% |
| Trade debts | 44 | €9,363 | €3,018 | -€6,345 | -67.8% |
| Suppliers | 440/4 | €9,363 | €3,018 | -€6,345 | -67.8% |
| Taxes, remuneration and social security | 45 | €1,655 | €9,725 | +€8,071 | +488% |
| Taxes | 450/3 | €1,655 | €6,032 | +€4,377 | +265% |
| Remuneration and social security | 454/9 | - | €3,693 | +€3,693 | |
| Other amounts payable | 47/48 | €8,486 | €9,951 | +€1,465 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,950 | - | -€3,950 | |
| Other operating charges | 640/8 | €3,694 | €22,016 | +€18,322 | +496% |
| Gross operating margin | 9900 | €11,322 | €13,625 | +€2,303 | +20.3% |
| Operating profit (loss) | 9901 | €3,678 | -€8,391 | -€12,069 | |
| Financial charges | 65/66B | €831 | €1,466 | +€635 | +76.4% |
| Recurring financial charges | 65 | €831 | €1,466 | +€635 | +76.4% |
| Profit (loss) for the period before taxes | 9903 | €2,847 | -€9,857 | -€12,704 | |
| Income taxes | 67/77 | €1,655 | €2,488 | +€833 | +50.4% |
| Profit (loss) for the period | 9904 | €1,192 | -€12,345 | -€13,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,192 | -€12,345 | -€13,537 |
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 25 October 2026 via checked.be.