JAKJAK: 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.
JAKJAK
Largest movements
- Cash +€3,369
up €3,369 (+13.9%), from €24,238 to €27,607
mainly Net result for the year (+€5,457) and Other debts (+€4,860)
- Tax, wage and social debts -€5,703
down €5,703 (-40.2%), from €14,182 to €8,478
of which Taxes: -€5,703
- Profit (loss) carried forward +€5,457
up €5,457 (+3.1%), from -€178,463 to -€173,006
- Other debts +€4,860
up €4,860 (+3.4%), from €143,425 to €148,284
- Trade debts -€637
down €637 (-43.6%), from €1,459 to €822
- Gross operating margin +€5,230
up €5,230 (+80.1%), from €6,526 to €11,757
- Taxes +€1,306
up €1,306 (+47.8%), from €2,734 to €4,040
- Other operating charges -€367
down €367 (-26.9%), from €1,363 to €996
- Depreciation -€123
down €123 (-13.3%), from €924 to €801
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 | €40,631 | €44,607 | +€3,977 | +9.8% |
| Fixed assets | 21/28 | €674 | €962 | +€288 | +42.8% |
| Tangible fixed assets | 22/27 | €674 | €962 | +€288 | +42.8% |
| Furniture and vehicles | 24 | €674 | €962 | +€288 | +42.8% |
| Current assets | 29/58 | €39,957 | €43,645 | +€3,688 | +9.2% |
| Amounts receivable within one year | 40/41 | €14,269 | €14,552 | +€283 | +2.0% |
| Trade receivables | 40 | €12,502 | €11,325 | -€1,177 | -9.4% |
| Other amounts receivable | 41 | €1,766 | €3,227 | +€1,460 | +82.7% |
| Cash at bank and in hand | 54/58 | €24,238 | €27,607 | +€3,369 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,450 | €1,486 | +€36 | +2.5% |
| Total equity and liabilities | 10/49 | €40,631 | €44,607 | +€3,977 | +9.8% |
| Equity | 10/15 | -€118,435 | -€112,978 | +€5,457 | +4.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €28 | €28 | = | 0.0% |
| Distributable reserves | 133 | €28 | €28 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€178,463 | -€173,006 | +€5,457 | +3.1% |
| Amounts payable | 17/49 | €159,065 | €157,585 | -€1,480 | -0.9% |
| Amounts payable within one year | 42/48 | €159,065 | €157,585 | -€1,480 | -0.9% |
| Trade debts | 44 | €1,459 | €822 | -€637 | -43.6% |
| Suppliers | 440/4 | €1,459 | €822 | -€637 | -43.6% |
| Taxes, remuneration and social security | 45 | €14,182 | €8,478 | -€5,703 | -40.2% |
| Taxes | 450/3 | €11,182 | €5,478 | -€5,703 | -51.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €143,425 | €148,284 | +€4,860 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €801 | -€123 | -13.3% |
| Other operating charges | 640/8 | €1,363 | €996 | -€367 | -26.9% |
| Gross operating margin | 9900 | €6,526 | €11,757 | +€5,230 | +80.1% |
| Operating profit (loss) | 9901 | €4,240 | €9,960 | +€5,720 | +135% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €385 | €463 | +€78 | +20.1% |
| Recurring financial charges | 65 | €385 | €463 | +€78 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €3,868 | €9,497 | +€5,629 | +146% |
| Income taxes | 67/77 | €2,734 | €4,040 | +€1,306 | +47.8% |
| Profit (loss) for the period | 9904 | €1,134 | €5,457 | +€4,323 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €1,134 | €5,457 | +€4,323 | +381% |
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 15 October 2026 via checked.be.