JAKINA: 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.
JAKINA
Largest movements
- Stocks and contracts -€1,500
down €1,500 (-39.5%), from €3,795 to €2,295
- Tangible fixed assets +€1,223
up €1,223 (+2.6%), from €46,168 to €47,392
of which Land and buildings: +€1,884
- Cash +€680
up €680 (+20.3%), from €3,353 to €4,034
mainly Net result for the year (+€4,686) and Stocks and contracts (+€1,500)
- Reserves +€4,686
up €4,686 (+15.9%), from €29,476 to €34,162
- Other debts -€4,212
no longer reported in 2025 (was €4,212)
- Trade debts -€1,302
down €1,302 (-21.8%), from €5,960 to €4,658
- Tax, wage and social debts +€1,217
up €1,217 (+353%), from €345 to €1,562
- Gross operating margin +€4,306
up €4,306 (+90.8%), from €4,741 to €9,047
- Depreciation -€3,992
no longer reported in 2025 (was €3,992)
- Other operating charges -€1,579
down €1,579 (-36.3%), from €4,357 to €2,777
- Taxes +€1,339
up €1,339 (+602%), from €222 to €1,562
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 | €58,585 | €58,974 | +€389 | +0.7% |
| Fixed assets | 21/28 | €46,243 | €47,466 | +€1,223 | +2.6% |
| Tangible fixed assets | 22/27 | €46,168 | €47,392 | +€1,223 | +2.6% |
| Land and buildings | 22 | €44,366 | €46,250 | +€1,884 | +4.2% |
| Furniture and vehicles | 24 | €1,802 | €1,141 | -€661 | -36.7% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €12,342 | €11,508 | -€834 | -6.8% |
| Stocks and contracts in progress | 3 | €3,795 | €2,295 | -€1,500 | -39.5% |
| Stocks | 30/36 | €3,795 | €2,295 | -€1,500 | -39.5% |
| Amounts receivable within one year | 40/41 | €4,738 | €4,707 | -€31 | -0.7% |
| Trade receivables | 40 | €4,738 | - | -€4,738 | |
| Other amounts receivable | 41 | - | €4,707 | +€4,707 | |
| Cash at bank and in hand | 54/58 | €3,353 | €4,034 | +€680 | +20.3% |
| Deferred charges and accrued income | 490/1 | €456 | €472 | +€17 | +3.7% |
| Total equity and liabilities | 10/49 | €58,585 | €58,974 | +€389 | +0.7% |
| Equity | 10/15 | €48,068 | €52,754 | +€4,686 | +9.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €29,476 | €34,162 | +€4,686 | +15.9% |
| Distributable reserves | 133 | €29,476 | €34,162 | +€4,686 | +15.9% |
| Amounts payable | 17/49 | €10,516 | €6,220 | -€4,297 | -40.9% |
| Amounts payable within one year | 42/48 | €10,516 | €6,220 | -€4,297 | -40.9% |
| Trade debts | 44 | €5,960 | €4,658 | -€1,302 | -21.8% |
| Suppliers | 440/4 | €5,960 | €4,658 | -€1,302 | -21.8% |
| Taxes, remuneration and social security | 45 | €345 | €1,562 | +€1,217 | +353% |
| Taxes | 450/3 | €345 | €1,562 | +€1,217 | +353% |
| Other amounts payable | 47/48 | €4,212 | - | -€4,212 | |
| Non-recurring operating income | 76A | €1,884 | €1,223 | -€661 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | - | -€3,992 | |
| Other operating charges | 640/8 | €4,357 | €2,777 | -€1,579 | -36.3% |
| Gross operating margin | 9900 | €4,741 | €9,047 | +€4,306 | +90.8% |
| Operating profit (loss) | 9901 | -€3,608 | €6,270 | +€9,878 | |
| Financial income | 75/76B | €0 | €64 | +€64 | +635,400% |
| Recurring financial income | 75 | €0 | €64 | +€64 | +635,400% |
| Financial charges | 65/66B | €117 | €86 | -€31 | -26.7% |
| Recurring financial charges | 65 | €117 | €86 | -€31 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,725 | €6,248 | +€9,972 | |
| Income taxes | 67/77 | €222 | €1,562 | +€1,339 | +602% |
| Profit (loss) for the period | 9904 | -€3,947 | €4,686 | +€8,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,947 | €4,686 | +€8,633 |
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 19 October 2026 via checked.be.