JAKOCIET CONSULTING: what changed
What changed
JAKOCIET CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3,930
2024 · €26,976-€23,046
Equity
€762,028
2024 · €758,098+€3,930
Cash
€473
2024 · €1,594-€1,121
Balance sheet total
€1.1m
2024 · €1.3m-€252,401
Largest movements
Assets
- Financial fixed assets -€256,712
down €256,712 (-31.1%), from €826,019 to €569,307
- Receivables within one year +€14,616
up €14,616 (+447%), from €3,266 to €17,882
of which Trade receivables: +€15,870
Equity and liabilities
- Other debts -€276,919
down €276,919 (-63.0%), from €439,447 to €162,528
- Trade debts +€21,396
up €21,396 (+64,600%), from €33 to €21,429
Income statement
- Gross operating margin -€24,367
down €24,367 (-34.9%), from €69,850 to €45,483
- Depreciation -€1,180
down €1,180 (-4.0%), from €29,555 to €28,375
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€26,976
Gross operating margin
-€24,367
Depreciation
+€1,180
Other operating charges
-€108
Other operating items
+€651
Financial income
-€546
Financial charges
+€164
Taxes
-€20
Result 2025
€3,930
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€227,348
Investment
+€237,580
Financing
-€11,353
Cash 2024
€1,594
From operations (derived)
-€227,348
Net result for the year
+€3,930
Depreciation
+€28,375
Receivables within one year
-€14,616
Smaller working-capital items
-€74
Trade debts
+€21,396
Tax, wage and social debts
+€10,560
Other debts
-€276,919
Investment (derived)
+€237,580
Investment in fixed assets (net)
+€237,580
Financing
-€11,353
Current portion of long-term debt
-€11,353
Cash 2025
€473
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,336,674 | €1,084,273 | -€252,401 | -18.9% |
| Fixed assets | 21/28 | €1,331,474 | €1,065,520 | -€265,954 | -20.0% |
| Tangible fixed assets | 22/27 | €505,456 | €496,213 | -€9,243 | -1.8% |
| Land and buildings | 22 | €491,186 | €473,163 | -€18,023 | -3.7% |
| Plant, machinery and equipment | 23 | €226 | €0 | -€226 | -100% |
| Furniture and vehicles | 24 | €14,044 | €23,050 | +€9,006 | +64.1% |
| Financial fixed assets | 28 | €826,019 | €569,307 | -€256,712 | -31.1% |
| Current assets | 29/58 | €5,199 | €18,753 | +€13,553 | +261% |
| Amounts receivable within one year | 40/41 | €3,266 | €17,882 | +€14,616 | +447% |
| Trade receivables | 40 | - | €15,870 | +€15,870 | |
| Other amounts receivable | 41 | €3,266 | €2,012 | -€1,254 | -38.4% |
| Cash at bank and in hand | 54/58 | €1,594 | €473 | -€1,121 | -70.3% |
| Deferred charges and accrued income | 490/1 | €339 | €398 | +€59 | +17.4% |
| Total equity and liabilities | 10/49 | €1,336,674 | €1,084,273 | -€252,401 | -18.9% |
| Equity | 10/15 | €758,098 | €762,028 | +€3,930 | +0.5% |
| Contributions | 10/11 | €301,934 | €301,934 | = | 0.0% |
| Revaluation surpluses | 12 | €3,409 | €3,409 | = | 0.0% |
| Reserves | 13 | €452,755 | €456,685 | +€3,930 | +0.9% |
| Non-distributable reserves | 130/1 | €9,620 | €9,620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,620 | €9,620 | = | 0.0% |
| Tax-exempt reserves | 132 | €373,609 | €373,609 | = | 0.0% |
| Distributable reserves | 133 | €69,526 | €73,456 | +€3,930 | +5.7% |
| Provisions and deferred taxes | 16 | €124,536 | €124,536 | = | 0.0% |
| Deferred taxes | 168 | €124,536 | €124,536 | = | 0.0% |
| Amounts payable | 17/49 | €454,040 | €197,709 | -€256,331 | -56.5% |
| Amounts payable after more than one year | 17 | €804 | €804 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €804 | €804 | = | 0.0% |
| Amounts payable within one year | 42/48 | €453,236 | €196,570 | -€256,666 | -56.6% |
| Current portion of amounts payable after more than one year | 42 | €11,353 | €0 | -€11,353 | -100% |
| Trade debts | 44 | €33 | €21,429 | +€21,396 | +64,600% |
| Suppliers | 440/4 | €33 | €21,429 | +€21,396 | +64,600% |
| Advances received on contracts in progress | 46 | €350 | €0 | -€350 | -100% |
| Taxes, remuneration and social security | 45 | €2,054 | €12,614 | +€10,560 | +514% |
| Taxes | 450/3 | €2,054 | €12,614 | +€10,560 | +514% |
| Other amounts payable | 47/48 | €439,447 | €162,528 | -€276,919 | -63.0% |
| Accrued charges and deferred income | 492/3 | - | €335 | +€335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,555 | €28,375 | -€1,180 | -4.0% |
| Other operating charges | 640/8 | €12,577 | €12,685 | +€108 | +0.9% |
| Non-recurring operating charges | 66A | €651 | €0 | -€651 | -100% |
| Gross operating margin | 9900 | €69,850 | €45,483 | -€24,367 | -34.9% |
| Operating profit (loss) | 9901 | €27,067 | €4,423 | -€22,644 | -83.7% |
| Financial income | 75/76B | €546 | €0 | -€546 | -100% |
| Recurring financial income | 75 | €546 | €0 | -€546 | -100% |
| Financial charges | 65/66B | €637 | €473 | -€164 | -25.7% |
| Recurring financial charges | 65 | €637 | €473 | -€164 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €26,976 | €3,950 | -€23,026 | -85.4% |
| Income taxes | 67/77 | - | €20 | +€20 | |
| Profit (loss) for the period | 9904 | €26,976 | €3,930 | -€23,046 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,976 | €3,930 | -€23,046 | -85.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.