JAKON BEHEER: 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.
JAKON BEHEER
Largest movements
- Cash -€23,321
down €23,321 (-4.2%), from €557,463 to €534,142
mainly Net result for the year (-€24,841) and Other debts (-€9,231)
- Deferred charges and accrued income +€7,176
new in 2025: €7,176
- Profit (loss) carried forward -€455,623
no longer reported in 2025 (was €455,623)
- Reserves +€430,782
up €430,782 (+1,012%), from €42,588 to €473,370
of which Distributable reserves: +€430,782
- Other debts -€9,231
down €9,231 (-27.0%), from €34,241 to €25,009
- Advances received +€9,000
new in 2025: €9,000
- Trade debts +€8,116
up €8,116 (+1,765%), from €460 to €8,576
- Gross operating margin +€67,221
up €67,221 (+69.7%), from -€96,424 to -€29,203
- Financial income +€7,387
up €7,387 (+65,783%), from €11 to €7,399
- Financial charges +€1,549
up €1,549 (+420%), from €369 to €1,918
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 | €596,640 | €579,400 | -€17,240 | -2.9% |
| Fixed assets | 21/28 | €18,146 | €18,146 | = | 0.0% |
| Financial fixed assets | 28 | €18,146 | €18,146 | = | 0.0% |
| Current assets | 29/58 | €578,494 | €561,254 | -€17,240 | -3.0% |
| Amounts receivable within one year | 40/41 | €21,031 | €19,936 | -€1,095 | -5.2% |
| Trade receivables | 40 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Other amounts receivable | 41 | €9,031 | €10,936 | +€1,905 | +21.1% |
| Cash at bank and in hand | 54/58 | €557,463 | €534,142 | -€23,321 | -4.2% |
| Deferred charges and accrued income | 490/1 | - | €7,176 | +€7,176 | |
| Total equity and liabilities | 10/49 | €596,640 | €579,400 | -€17,240 | -2.9% |
| Equity | 10/15 | €560,184 | €535,343 | -€24,841 | -4.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €42,588 | €473,370 | +€430,782 | +1,012% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €36,391 | €467,173 | +€430,782 | +1,184% |
| Profit (loss) carried forward | 14 | €455,623 | - | -€455,623 | |
| Amounts payable | 17/49 | €36,456 | €44,057 | +€7,601 | +20.8% |
| Amounts payable within one year | 42/48 | €36,456 | €42,585 | +€6,129 | +16.8% |
| Trade debts | 44 | €460 | €8,576 | +€8,116 | +1,765% |
| Suppliers | 440/4 | €460 | €8,576 | +€8,116 | +1,765% |
| Advances received on contracts in progress | 46 | - | €9,000 | +€9,000 | |
| Taxes, remuneration and social security | 45 | €1,755 | - | -€1,755 | |
| Taxes | 450/3 | €1,755 | - | -€1,755 | |
| Other amounts payable | 47/48 | €34,241 | €25,009 | -€9,231 | -27.0% |
| Accrued charges and deferred income | 492/3 | - | €1,472 | +€1,472 | |
| Non-recurring operating income | 76A | - | €9,576 | +€9,576 | |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€96,424 | -€29,203 | +€67,221 | +69.7% |
| Operating profit (loss) | 9901 | -€97,510 | -€30,322 | +€67,188 | +68.9% |
| Financial income | 75/76B | €11 | €7,399 | +€7,387 | +65,783% |
| Recurring financial income | 75 | €11 | €7,399 | +€7,387 | +65,783% |
| Financial charges | 65/66B | €369 | €1,918 | +€1,549 | +420% |
| Recurring financial charges | 65 | €369 | €1,918 | +€1,549 | +420% |
| Profit (loss) for the period before taxes | 9903 | -€97,867 | -€24,841 | +€73,027 | +74.6% |
| Profit (loss) for the period | 9904 | -€97,867 | -€24,841 | +€73,027 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€97,867 | -€24,841 | +€73,027 | +74.6% |
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 31 October 2026 via checked.be.