JAKIMI: what changed
Two fiscal 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.
JAKIMI
Largest movements
- Receivables within one year -€7,690
down €7,690 (-13.3%), from €57,905 to €50,215
- Tax, wage and social debts -€6,697
down €6,697 (-91.5%), from €7,316 to €619
- Trade debts -€1,294
down €1,294 (-100.0%), from €1,294 to €0
- Financial income -€797
down €797 (-21.5%), from €3,703 to €2,906
- Financial charges +€418
up €418 (+246.8%), from €169 to €587
- Gross operating margin +€292
up €292 (+17.5%), from -€1,668 to -€1,376
- Taxes -€234
down €234 (-67.4%), from €347 to €113
- Depreciation -€89
down €89 (-100.0%), from €89 to €0
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.
Cash bridge derived
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 | €57,905 | €50,216 | -€7,689 | -13.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €57,905 | €50,216 | -€7,689 | -13.3% |
| Amounts receivable within one year | 40/41 | €57,905 | €50,215 | -€7,690 | -13.3% |
| Other amounts receivable | 41 | €57,905 | €50,215 | -€7,690 | -13.3% |
| Cash at bank and in hand | 54/58 | €0 | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €57,905 | €50,216 | -€7,689 | -13.3% |
| Equity | 10/15 | €47,587 | €47,898 | +€311 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €461 | €461 | = | 0.0% |
| Non-distributable reserves | 130/1 | €461 | €461 | = | 0.0% |
| Reserves not available under the articles | 1311 | €461 | €461 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,926 | €41,236 | +€311 | +0.8% |
| Amounts payable | 17/49 | €10,318 | €2,318 | -€8,000 | -77.5% |
| Amounts payable within one year | 42/48 | €10,318 | €2,318 | -€8,000 | -77.5% |
| Financial debts | 43 | €9 | €0 | -€9 | -100.0% |
| Credit institutions | 430/8 | €9 | €0 | -€9 | -100.0% |
| Trade debts | 44 | €1,294 | €0 | -€1,294 | -100.0% |
| Suppliers | 440/4 | €1,294 | €0 | -€1,294 | -100.0% |
| Advances received on contracts in progress | 46 | €1,700 | €1,700 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,316 | €619 | -€6,697 | -91.5% |
| Taxes | 450/3 | €7,316 | €619 | -€6,697 | -91.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €0 | -€89 | -100.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,668 | -€1,376 | +€292 | +17.5% |
| Operating profit (loss) | 9901 | -€2,262 | -€1,896 | +€366 | +16.2% |
| Financial income | 75/76B | €3,703 | €2,906 | -€797 | -21.5% |
| Recurring financial income | 75 | €3,703 | €2,906 | -€797 | -21.5% |
| Financial charges | 65/66B | €169 | €587 | +€418 | +246.8% |
| Recurring financial charges | 65 | €169 | €587 | +€418 | +246.8% |
| Profit (loss) for the period before taxes | 9903 | €1,272 | €424 | -€848 | -66.7% |
| Income taxes | 67/77 | €347 | €113 | -€234 | -67.4% |
| Profit (loss) for the period | 9904 | €925 | €311 | -€615 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €925 | €311 | -€615 | -66.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.