JAKENCY: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
JAKENCY
Largest movements
- Cash +€29,851
up €29,851 (+12.4%), from €240,263 to €270,113
mainly Other debts (+€89,739) and Net result for the year (+€49,609)
- Receivables within one year +€12,248
up €12,248 (+23.9%), from €51,260 to €63,508
of which Trade receivables: +€13,684
- Other debts +€89,739
up €89,739 (+157%), from €57,307 to €147,046
- Reserves -€55,390
down €55,390 (-28.0%), from €198,126 to €142,736
- Tax, wage and social debts +€10,499
up €10,499 (+90.3%), from €11,633 to €22,132
of which Remuneration and social security: +€5,303
- Gross operating margin +€44,183
up €44,183 (+128%), from €34,491 to €78,674
- Other operating charges +€7,620
up €7,620 (+576%), from €1,324 to €8,944
- Taxes +€6,724
up €6,724 (+96.1%), from €6,998 to €13,722
- Financial charges +€5,873
up €5,873 (+1,116%), from €526 to €6,400
- Depreciation -€1,146
down €1,146 (-100%), from €1,146 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,523 | €333,621 | +€42,099 | +14.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €291,523 | €333,621 | +€42,099 | +14.4% |
| Amounts receivable within one year | 40/41 | €51,260 | €63,508 | +€12,248 | +23.9% |
| Trade receivables | 40 | €41,822 | €55,506 | +€13,684 | +32.7% |
| Other amounts receivable | 41 | €9,438 | €8,002 | -€1,436 | -15.2% |
| Cash at bank and in hand | 54/58 | €240,263 | €270,113 | +€29,851 | +12.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €291,523 | €333,621 | +€42,099 | +14.4% |
| Equity | 10/15 | €216,726 | €161,336 | -€55,390 | -25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,126 | €142,736 | -€55,390 | -28.0% |
| Distributable reserves | 133 | €198,126 | €142,736 | -€55,390 | -28.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,797 | €172,285 | +€97,489 | +130% |
| Amounts payable within one year | 42/48 | €74,797 | €172,285 | +€97,489 | +130% |
| Financial debts | 43 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €5,857 | €3,108 | -€2,749 | -46.9% |
| Suppliers | 440/4 | €5,857 | €3,108 | -€2,749 | -46.9% |
| Taxes, remuneration and social security | 45 | €11,633 | €22,132 | +€10,499 | +90.3% |
| Taxes | 450/3 | €11,633 | €16,828 | +€5,196 | +44.7% |
| Remuneration and social security | 454/9 | - | €5,303 | +€5,303 | |
| Other amounts payable | 47/48 | €57,307 | €147,046 | +€89,739 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €0 | -€1,146 | -100% |
| Other operating charges | 640/8 | €1,324 | €8,944 | +€7,620 | +576% |
| Gross operating margin | 9900 | €34,491 | €78,674 | +€44,183 | +128% |
| Operating profit (loss) | 9901 | €32,022 | €69,730 | +€37,708 | +118% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €526 | €6,400 | +€5,873 | +1,116% |
| Recurring financial charges | 65 | €526 | €6,400 | +€5,873 | +1,116% |
| Profit (loss) for the period before taxes | 9903 | €31,496 | €63,331 | +€31,834 | +101% |
| Income taxes | 67/77 | €6,998 | €13,722 | +€6,724 | +96.1% |
| Profit (loss) for the period | 9904 | €24,498 | €49,609 | +€25,111 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €24,498 | €49,609 | +€25,111 | +103% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.