JAKLON: 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.
JAKLON
Largest movements
- Tangible fixed assets +€62,711
up €62,711 (+42.7%), from €146,838 to €209,549
of which Land and buildings: +€63,369
- Deferred charges and accrued income -€8,113
down €8,113 (-66.7%), from €12,166 to €4,053
- Receivables within one year -€5,013
down €5,013 (-92.5%), from €5,418 to €405
of which Trade receivables: -€4,714
- Debts after one year +€42,721
new in 2025: €42,721
- Short-term financial debts +€12,058
new in 2025: €12,058
- Profit (loss) carried forward -€4,600
down €4,600 (-3.4%), from €134,655 to €130,055
- Gross operating margin +€14,647
up €14,647 (+84.3%), from €17,379 to €32,026
- Depreciation +€6,983
up €6,983 (+39.4%), from €17,735 to €24,718
- Financial charges +€1,690
up €1,690 (+199.9%), from €845 to €2,535
- Other operating charges +€1,291
up €1,291 (+17.0%), from €7,612 to €8,903
- Taxes +€470
up €470, from €0 to €470
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 | €170,844 | €220,357 | +€49,513 | +29.0% |
| Fixed assets | 21/28 | €148,180 | €210,891 | +€62,711 | +42.3% |
| Tangible fixed assets | 22/27 | €146,838 | €209,549 | +€62,711 | +42.7% |
| Land and buildings | 22 | €145,608 | €208,977 | +€63,369 | +43.5% |
| Furniture and vehicles | 24 | €1,230 | €573 | -€658 | -53.5% |
| Financial fixed assets | 28 | €1,342 | €1,342 | = | 0.0% |
| Current assets | 29/58 | €22,664 | €9,466 | -€13,198 | -58.2% |
| Amounts receivable within one year | 40/41 | €5,418 | €405 | -€5,013 | -92.5% |
| Trade receivables | 40 | €5,118 | €405 | -€4,714 | -92.1% |
| Other amounts receivable | 41 | €300 | €0 | -€300 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,080 | €5,008 | -€72 | -1.4% |
| Deferred charges and accrued income | 490/1 | €12,166 | €4,053 | -€8,113 | -66.7% |
| Total equity and liabilities | 10/49 | €170,844 | €220,357 | +€49,513 | +29.0% |
| Equity | 10/15 | €155,106 | €150,506 | -€4,600 | -3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,655 | €130,055 | -€4,600 | -3.4% |
| Amounts payable | 17/49 | €15,738 | €69,851 | +€54,114 | +343.9% |
| Amounts payable after more than one year | 17 | - | €42,721 | +€42,721 | |
| Financial debts | 170/4 | - | €42,721 | +€42,721 | |
| Amounts payable within one year | 42/48 | €15,738 | €27,130 | +€11,392 | +72.4% |
| Financial debts | 43 | - | €12,058 | +€12,058 | |
| Credit institutions | 430/8 | - | €12,058 | +€12,058 | |
| Trade debts | 44 | €3,043 | €3,176 | +€133 | +4.4% |
| Suppliers | 440/4 | €3,043 | €3,176 | +€133 | +4.4% |
| Taxes, remuneration and social security | 45 | €0 | €265 | +€265 | |
| Taxes | 450/3 | €0 | €265 | +€265 | |
| Other amounts payable | 47/48 | €12,695 | €11,631 | -€1,064 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,735 | €24,718 | +€6,983 | +39.4% |
| Other operating charges | 640/8 | €7,612 | €8,903 | +€1,291 | +17.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,379 | €32,026 | +€14,647 | +84.3% |
| Operating profit (loss) | 9901 | -€7,968 | -€1,596 | +€6,372 | +80.0% |
| Financial charges | 65/66B | €845 | €2,535 | +€1,690 | +199.9% |
| Recurring financial charges | 65 | €845 | €2,535 | +€1,690 | +199.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,813 | -€4,131 | +€4,682 | +53.1% |
| Income taxes | 67/77 | €0 | €470 | +€470 | |
| Profit (loss) for the period | 9904 | -€8,813 | -€4,600 | +€4,213 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,813 | -€4,600 | +€4,213 | +47.8% |
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 5 October 2026 via checked.be.