JAKERI: 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.
JAKERI
Largest movements
- Cash -€3,906
down €3,906 (-5.2%), from €74,529 to €70,622
mainly Other debts (-€11,991) and Investment in fixed assets (net) (-€10,306)
- Other debts -€11,991
down €11,991 (-45.0%), from €26,651 to €14,660
- Profit (loss) carried forward +€7,908
up €7,908 (+7.9%), from -€99,755 to -€91,848
- Gross operating margin -€11,410
down €11,410 (-36.8%), from €31,038 to €19,628
- Depreciation -€9,979
down €9,979 (-51.4%), from €19,414 to €9,435
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 | €109,984 | €105,951 | -€4,033 | -3.7% |
| Fixed assets | 21/28 | €31,747 | €32,618 | +€871 | +2.7% |
| Tangible fixed assets | 22/27 | €31,747 | €32,618 | +€871 | +2.7% |
| Furniture and vehicles | 24 | €25,562 | €18,620 | -€6,942 | -27.2% |
| Leasing and similar rights | 25 | €6,185 | €13,998 | +€7,813 | +126% |
| Current assets | 29/58 | €78,237 | €73,333 | -€4,904 | -6.3% |
| Amounts receivable within one year | 40/41 | €2,545 | €1,489 | -€1,057 | -41.5% |
| Trade receivables | 40 | €2,545 | €1,489 | -€1,057 | -41.5% |
| Cash at bank and in hand | 54/58 | €74,529 | €70,622 | -€3,906 | -5.2% |
| Deferred charges and accrued income | 490/1 | €1,163 | €1,222 | +€59 | +5.1% |
| Total equity and liabilities | 10/49 | €109,984 | €105,951 | -€4,033 | -3.7% |
| Equity | 10/15 | €79,699 | €87,607 | +€7,908 | +9.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €79,454 | €79,454 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,060 | €26,060 | = | 0.0% |
| Distributable reserves | 133 | €53,394 | €53,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,755 | -€91,848 | +€7,908 | +7.9% |
| Amounts payable | 17/49 | €30,285 | €18,344 | -€11,941 | -39.4% |
| Amounts payable within one year | 42/48 | €29,753 | €17,883 | -€11,870 | -39.9% |
| Trade debts | 44 | €1,143 | €1,956 | +€813 | +71.1% |
| Suppliers | 440/4 | €1,143 | €1,956 | +€813 | +71.1% |
| Taxes, remuneration and social security | 45 | €1,959 | €1,266 | -€692 | -35.3% |
| Taxes | 450/3 | €1,959 | €1,266 | -€692 | -35.3% |
| Other amounts payable | 47/48 | €26,651 | €14,660 | -€11,991 | -45.0% |
| Accrued charges and deferred income | 492/3 | €532 | €462 | -€70 | -13.2% |
| Non-recurring operating income | 76A | €482 | - | -€482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,414 | €9,435 | -€9,979 | -51.4% |
| Other operating charges | 640/8 | €2,191 | €2,239 | +€48 | +2.2% |
| Gross operating margin | 9900 | €31,038 | €19,628 | -€11,410 | -36.8% |
| Operating profit (loss) | 9901 | €9,433 | €7,954 | -€1,479 | -15.7% |
| Financial charges | 65/66B | €48 | €47 | -€2 | -3.1% |
| Recurring financial charges | 65 | €48 | €47 | -€2 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €9,385 | €7,908 | -€1,478 | -15.7% |
| Profit (loss) for the period | 9904 | €9,385 | €7,908 | -€1,478 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,385 | €7,908 | -€1,478 | -15.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.