JAKIN: 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.
JAKIN
Largest movements
- Cash +€385,837
up €385,837 (+103.0%), from €374,602 to €760,438
mainly Trade debts (+€465,465) and Deferred charges and accrued income (+€8,118)
- Intangible fixed assets +€19,579
up €19,579 (+395.8%), from €4,946 to €24,525
- Stocks and contracts +€15,327
up €15,327 (+76.9%), from €19,928 to €35,255
- Receivables within one year +€13,603
up €13,603 (+39.4%), from €34,502 to €48,104
of which Trade receivables: +€26,655
- Tangible fixed assets +€12,785
up €12,785 (+472.7%), from €2,705 to €15,490
of which Plant, machinery and equipment: +€12,833
- Trade debts +€465,465
up €465,465 (+162.5%), from €286,456 to €751,921
- Tax, wage and social debts -€29,604
down €29,604 (-24.4%), from €121,469 to €91,865
of which Remuneration and social security: -€24,082
- Profit (loss) carried forward -€19,022
no longer reported in 2025 (was €19,022)
- Reserves +€17,158
new in 2025: €17,158
- Gross operating margin -€288,805
down €288,805 (-26.2%), from €1.1m to €813,280
- Staff costs -€170,875
down €170,875 (-17.4%), from €981,642 to €810,767
- Taxes -€28,961
down €28,961 (-96.7%), from €29,944 to €983
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 | €447,892 | €886,905 | +€439,013 | +98.0% |
| Fixed assets | 21/28 | €7,651 | €40,015 | +€32,364 | +423.0% |
| Intangible fixed assets | 21 | €4,946 | €24,525 | +€19,579 | +395.8% |
| Tangible fixed assets | 22/27 | €2,705 | €15,490 | +€12,785 | +472.7% |
| Plant, machinery and equipment | 23 | €2,657 | €15,490 | +€12,833 | +483.1% |
| Furniture and vehicles | 24 | €48 | - | -€48 | |
| Current assets | 29/58 | €440,241 | €846,890 | +€406,649 | +92.4% |
| Stocks and contracts in progress | 3 | €19,928 | €35,255 | +€15,327 | +76.9% |
| Stocks | 30/36 | €19,928 | €35,255 | +€15,327 | +76.9% |
| Amounts receivable within one year | 40/41 | €34,502 | €48,104 | +€13,603 | +39.4% |
| Trade receivables | 40 | €3,270 | €29,925 | +€26,655 | +815.1% |
| Other amounts receivable | 41 | €31,231 | €18,179 | -€13,052 | -41.8% |
| Cash at bank and in hand | 54/58 | €374,602 | €760,438 | +€385,837 | +103.0% |
| Deferred charges and accrued income | 490/1 | €11,211 | €3,093 | -€8,118 | -72.4% |
| Total equity and liabilities | 10/49 | €447,892 | €886,905 | +€439,013 | +98.0% |
| Equity | 10/15 | €37,622 | €35,758 | -€1,864 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €17,158 | +€17,158 | |
| Distributable reserves | 133 | - | €17,158 | +€17,158 | |
| Profit (loss) carried forward | 14 | €19,022 | - | -€19,022 | |
| Amounts payable | 17/49 | €410,270 | €851,146 | +€440,876 | +107.5% |
| Amounts payable within one year | 42/48 | €410,270 | €843,786 | +€433,516 | +105.7% |
| Trade debts | 44 | €286,456 | €751,921 | +€465,465 | +162.5% |
| Suppliers | 440/4 | €286,456 | €751,921 | +€465,465 | +162.5% |
| Taxes, remuneration and social security | 45 | €121,469 | €91,865 | -€29,604 | -24.4% |
| Taxes | 450/3 | €7,116 | €1,595 | -€5,521 | -77.6% |
| Remuneration and social security | 454/9 | €114,353 | €90,271 | -€24,082 | -21.1% |
| Other amounts payable | 47/48 | €2,345 | - | -€2,345 | |
| Accrued charges and deferred income | 492/3 | - | €7,360 | +€7,360 | |
| Remuneration, social security and pensions | 62 | €981,642 | €810,767 | -€170,875 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,902 | €7,310 | +€1,408 | +23.9% |
| Other operating charges | 640/8 | €1,524 | €2,427 | +€903 | +59.3% |
| Gross operating margin | 9900 | €1,102,085 | €813,280 | -€288,805 | -26.2% |
| Operating profit (loss) | 9901 | €113,017 | -€7,225 | -€120,242 | |
| Financial income | 75/76B | €1,397 | €12,081 | +€10,684 | +764.8% |
| Recurring financial income | 75 | €1,397 | €12,081 | +€10,684 | +764.8% |
| Financial charges | 65/66B | €5,747 | €5,737 | -€10 | -0.2% |
| Recurring financial charges | 65 | €5,747 | €5,737 | -€10 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €108,667 | -€881 | -€109,548 | |
| Income taxes | 67/77 | €29,944 | €983 | -€28,961 | -96.7% |
| Profit (loss) for the period | 9904 | €78,723 | -€1,864 | -€80,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,723 | -€1,864 | -€80,587 |
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 11 October 2026 via checked.be.