Jako Consult: 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.
Jako Consult
Largest movements
- Receivables within one year +€27,716
up €27,716 (+51.6%), from €53,687 to €81,403
of which Other amounts receivable: +€37,257
- Tangible fixed assets -€10,718
down €10,718 (-11.3%), from €95,039 to €84,321
of which Land and buildings: -€10,140
- Other debts +€150,277
up €150,277 (+367%), from €40,966 to €191,242
- Reserves -€127,292
down €127,292 (-36.1%), from €352,150 to €224,858
of which Distributable reserves: -€127,292
- Debts after one year -€19,259
down €19,259 (-19.2%), from €100,242 to €80,983
- Tax, wage and social debts +€9,234
up €9,234 (+113%), from €8,197 to €17,431
- Taxes +€22,644
up €22,644 (+113%), from €19,994 to €42,638
- Gross operating margin +€6,161
up €6,161 (+5.2%), from €119,527 to €125,689
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 | €530,798 | €543,050 | +€12,252 | +2.3% |
| Fixed assets | 21/28 | €95,814 | €85,096 | -€10,718 | -11.2% |
| Tangible fixed assets | 22/27 | €95,039 | €84,321 | -€10,718 | -11.3% |
| Land and buildings | 22 | €93,540 | €83,400 | -€10,140 | -10.8% |
| Plant, machinery and equipment | 23 | €1,499 | €921 | -€578 | -38.6% |
| Financial fixed assets | 28 | €775 | €775 | = | 0.0% |
| Current assets | 29/58 | €434,984 | €457,954 | +€22,970 | +5.3% |
| Amounts receivable within one year | 40/41 | €53,687 | €81,403 | +€27,716 | +51.6% |
| Trade receivables | 40 | €40,051 | €30,510 | -€9,541 | -23.8% |
| Other amounts receivable | 41 | €13,636 | €50,893 | +€37,257 | +273% |
| Cash at bank and in hand | 54/58 | €378,568 | €373,233 | -€5,335 | -1.4% |
| Deferred charges and accrued income | 490/1 | €2,728 | €3,318 | +€590 | +21.6% |
| Total equity and liabilities | 10/49 | €530,798 | €543,050 | +€12,252 | +2.3% |
| Equity | 10/15 | €358,350 | €231,058 | -€127,292 | -35.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €352,150 | €224,858 | -€127,292 | -36.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €350,290 | €222,998 | -€127,292 | -36.3% |
| Amounts payable | 17/49 | €172,448 | €311,992 | +€139,544 | +80.9% |
| Amounts payable after more than one year | 17 | €100,242 | €80,983 | -€19,259 | -19.2% |
| Financial debts | 170/4 | €100,242 | €80,983 | -€19,259 | -19.2% |
| Amounts payable within one year | 42/48 | €69,606 | €229,009 | +€159,403 | +229% |
| Current portion of amounts payable after more than one year | 42 | €18,362 | €19,259 | +€897 | +4.9% |
| Trade debts | 44 | €2,081 | €1,077 | -€1,004 | -48.2% |
| Suppliers | 440/4 | €2,081 | €1,077 | -€1,004 | -48.2% |
| Taxes, remuneration and social security | 45 | €8,197 | €17,431 | +€9,234 | +113% |
| Taxes | 450/3 | €8,197 | €17,431 | +€9,234 | +113% |
| Other amounts payable | 47/48 | €40,966 | €191,242 | +€150,277 | +367% |
| Accrued charges and deferred income | 492/3 | €2,600 | €2,000 | -€600 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,375 | €10,718 | +€343 | +3.3% |
| Other operating charges | 640/8 | €1,014 | €904 | -€110 | -10.8% |
| Gross operating margin | 9900 | €119,527 | €125,689 | +€6,161 | +5.2% |
| Operating profit (loss) | 9901 | €108,138 | €114,066 | +€5,928 | +5.5% |
| Financial income | 75/76B | €1,103 | €1,733 | +€630 | +57.1% |
| Recurring financial income | 75 | €1,103 | €1,733 | +€630 | +57.1% |
| Financial charges | 65/66B | €8,629 | €9,211 | +€582 | +6.7% |
| Recurring financial charges | 65 | €8,629 | €9,211 | +€582 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €100,611 | €106,588 | +€5,976 | +5.9% |
| Income taxes | 67/77 | €19,994 | €42,638 | +€22,644 | +113% |
| Profit (loss) for the period | 9904 | €80,618 | €63,950 | -€16,668 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,618 | €63,950 | -€16,668 | -20.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.