JAKIELA: what changed
JAKIELA
Largest movements
- Cash -€17,467
down €17,467 (-11.9%), from €147,110 to €129,643
mainly Investment in fixed assets (net) (-€43,124) and Tax, wage and social debts (-€13,232)
- Tangible fixed assets +€15,386
up €15,386 (+28.8%), from €53,459 to €68,845
of which Furniture and vehicles: +€23,960
- Receivables within one year -€7,168
down €7,168 (-54.3%), from €13,205 to €6,037
- Tax, wage and social debts -€13,232
down €13,232 (-59.0%), from €22,424 to €9,192
- Reserves +€10,285
up €10,285 (+10.8%), from €95,076 to €105,361
of which Distributable reserves: +€10,285
- Other debts -€6,302
down €6,302 (-28.8%), from €21,856 to €15,554
- Gross operating margin +€16,734
up €16,734 (+55.3%), from €30,275 to €47,009
- Depreciation +€6,664
up €6,664 (+31.6%), from €21,074 to €27,738
- Taxes +€2,418
up €2,418 (+83.0%), from €2,914 to €5,332
- Other operating charges -€556
down €556 (-65.9%), from €844 to €288
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 | €213,774 | €204,525 | -€9,249 | -4.3% |
| Fixed assets | 21/28 | €53,459 | €68,845 | +€15,386 | +28.8% |
| Tangible fixed assets | 22/27 | €53,459 | €68,845 | +€15,386 | +28.8% |
| Plant, machinery and equipment | 23 | €16,732 | €8,158 | -€8,574 | -51.2% |
| Furniture and vehicles | 24 | €36,727 | €60,687 | +€23,960 | +65.2% |
| Current assets | 29/58 | €160,315 | €135,680 | -€24,635 | -15.4% |
| Amounts receivable within one year | 40/41 | €13,205 | €6,037 | -€7,168 | -54.3% |
| Trade receivables | 40 | €13,205 | €6,037 | -€7,168 | -54.3% |
| Cash at bank and in hand | 54/58 | €147,110 | €129,643 | -€17,467 | -11.9% |
| Total equity and liabilities | 10/49 | €213,774 | €204,525 | -€9,249 | -4.3% |
| Equity | 10/15 | €169,494 | €179,779 | +€10,285 | +6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,076 | €105,361 | +€10,285 | +10.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €93,217 | €103,502 | +€10,285 | +11.0% |
| Profit (loss) carried forward | 14 | €55,826 | €55,826 | = | 0.0% |
| Amounts payable | 17/49 | €44,280 | €24,746 | -€19,534 | -44.1% |
| Amounts payable within one year | 42/48 | €44,280 | €24,746 | -€19,534 | -44.1% |
| Taxes, remuneration and social security | 45 | €22,424 | €9,192 | -€13,232 | -59.0% |
| Taxes | 450/3 | €22,424 | €9,192 | -€13,232 | -59.0% |
| Other amounts payable | 47/48 | €21,856 | €15,554 | -€6,302 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,074 | €27,738 | +€6,664 | +31.6% |
| Other operating charges | 640/8 | €844 | €288 | -€556 | -65.9% |
| Gross operating margin | 9900 | €30,275 | €47,009 | +€16,734 | +55.3% |
| Operating profit (loss) | 9901 | €8,357 | €18,983 | +€10,626 | +127% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €61 | €170 | +€109 | +179% |
| Recurring financial charges | 65 | €61 | €170 | +€109 | +179% |
| Profit (loss) for the period before taxes | 9903 | €8,300 | €18,813 | +€10,513 | +127% |
| Income taxes | 67/77 | €2,914 | €5,332 | +€2,418 | +83.0% |
| Profit (loss) for the period | 9904 | €5,386 | €13,481 | +€8,095 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €5,386 | €13,481 | +€8,095 | +150% |
Next steps
Calculation and sources
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 3 November 2026 via checked.be.