Jakhals: 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.
Jakhals
Largest movements
- Receivables within one year -€25,826
down €25,826 (-62.6%), from €41,280 to €15,454
of which Trade receivables: -€23,118
- Tangible fixed assets -€7,630
down €7,630 (-46.7%), from €16,335 to €8,705
- Cash +€2,110
up €2,110 (+16.2%), from €13,029 to €15,139
mainly Receivables within one year (+€25,826) and Contributions, distributions and other (+€8,280)
- Profit (loss) carried forward -€20,250
new in 2025: -€20,250
- Other debts -€17,567
no longer reported in 2025 (was €17,567)
- Reserves +€8,280
up €8,280 (+40.3%), from €20,569 to €28,849
- Trade debts -€3,900
down €3,900 (-63.2%), from €6,176 to €2,276
- Tax, wage and social debts +€2,234
up €2,234 (+23.0%), from €9,704 to €11,939
- Gross operating margin -€50,228
down €50,228, from €40,501 to -€9,727
- Taxes -€4,955
down €4,955 (-96.4%), from €5,143 to €187
- Depreciation +€855
up €855 (+12.6%), from €6,774 to €7,630
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 | €72,617 | €41,414 | -€31,203 | -43.0% |
| Fixed assets | 21/28 | €16,335 | €8,705 | -€7,630 | -46.7% |
| Tangible fixed assets | 22/27 | €16,335 | €8,705 | -€7,630 | -46.7% |
| Furniture and vehicles | 24 | €16,335 | €8,705 | -€7,630 | -46.7% |
| Current assets | 29/58 | €56,282 | €32,709 | -€23,573 | -41.9% |
| Amounts receivable within one year | 40/41 | €41,280 | €15,454 | -€25,826 | -62.6% |
| Trade receivables | 40 | €37,903 | €14,785 | -€23,118 | -61.0% |
| Other amounts receivable | 41 | €3,377 | €669 | -€2,708 | -80.2% |
| Cash at bank and in hand | 54/58 | €13,029 | €15,139 | +€2,110 | +16.2% |
| Deferred charges and accrued income | 490/1 | €1,973 | €2,116 | +€143 | +7.2% |
| Total equity and liabilities | 10/49 | €72,617 | €41,414 | -€31,203 | -43.0% |
| Equity | 10/15 | €39,169 | €27,199 | -€11,970 | -30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,569 | €28,849 | +€8,280 | +40.3% |
| Distributable reserves | 133 | €20,569 | €28,849 | +€8,280 | +40.3% |
| Profit (loss) carried forward | 14 | - | -€20,250 | -€20,250 | |
| Amounts payable | 17/49 | €33,448 | €14,215 | -€19,233 | -57.5% |
| Amounts payable within one year | 42/48 | €33,448 | €14,215 | -€19,233 | -57.5% |
| Trade debts | 44 | €6,176 | €2,276 | -€3,900 | -63.2% |
| Suppliers | 440/4 | €6,176 | €2,276 | -€3,900 | -63.2% |
| Taxes, remuneration and social security | 45 | €9,704 | €11,939 | +€2,234 | +23.0% |
| Taxes | 450/3 | €9,704 | €11,939 | +€2,234 | +23.0% |
| Other amounts payable | 47/48 | €17,567 | - | -€17,567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,774 | €7,630 | +€855 | +12.6% |
| Other operating charges | 640/8 | €438 | €255 | -€183 | -41.7% |
| Gross operating margin | 9900 | €40,501 | -€9,727 | -€50,228 | |
| Operating profit (loss) | 9901 | €33,289 | -€17,612 | -€50,901 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €2,116 | €2,451 | +€335 | +15.8% |
| Recurring financial charges | 65 | €2,116 | €2,451 | +€335 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €31,198 | -€20,062 | -€51,260 | |
| Income taxes | 67/77 | €5,143 | €187 | -€4,955 | -96.4% |
| Profit (loss) for the period | 9904 | €26,055 | -€20,250 | -€46,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,055 | -€20,250 | -€46,305 |
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 17 October 2026 via checked.be.