JAKONSULT: 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.
JAKONSULT
Largest movements
- Tangible fixed assets -€15,317
down €15,317 (-19.9%), from €76,857 to €61,540
of which Furniture and vehicles: -€12,756
- Cash -€13,666
down €13,666 (-65.8%), from €20,770 to €7,104
mainly Contributions, distributions and other (-€45,000) and Debts after one year (-€9,875)
- Deferred charges and accrued income +€8,361
up €8,361 (+2133.7%), from €392 to €8,753
- Receivables within one year -€2,937
down €2,937 (-8.8%), from €33,351 to €30,413
of which Trade receivables: -€15,454
- Reserves -€11,772
down €11,772 (-19.7%), from €59,732 to €47,960
- Debts after one year -€9,875
down €9,875 (-28.8%), from €34,277 to €24,403
- Tax, wage and social debts -€8,976
down €8,976 (-39.5%), from €22,751 to €13,775
- Accrued charges and deferred income +€8,500
new in 2025: €8,500
- Trade debts -€1,549
down €1,549 (-40.3%), from €3,847 to €2,298
- Gross operating margin -€5,217
down €5,217 (-8.0%), from €65,623 to €60,406
- Depreciation +€4,744
up €4,744 (+47.2%), from €10,051 to €14,795
- Taxes -€2,435
down €2,435 (-20.5%), from €11,869 to €9,435
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 | €131,369 | €107,811 | -€23,559 | -17.9% |
| Fixed assets | 21/28 | €76,857 | €61,540 | -€15,317 | -19.9% |
| Tangible fixed assets | 22/27 | €76,857 | €61,540 | -€15,317 | -19.9% |
| Furniture and vehicles | 24 | €54,974 | €42,218 | -€12,756 | -23.2% |
| Other tangible fixed assets | 26 | €21,883 | €19,322 | -€2,561 | -11.7% |
| Current assets | 29/58 | €54,513 | €46,271 | -€8,242 | -15.1% |
| Amounts receivable within one year | 40/41 | €33,351 | €30,413 | -€2,937 | -8.8% |
| Trade receivables | 40 | €33,351 | €17,896 | -€15,454 | -46.3% |
| Other amounts receivable | 41 | - | €12,517 | +€12,517 | |
| Cash at bank and in hand | 54/58 | €20,770 | €7,104 | -€13,666 | -65.8% |
| Deferred charges and accrued income | 490/1 | €392 | €8,753 | +€8,361 | +2133.7% |
| Total equity and liabilities | 10/49 | €131,369 | €107,811 | -€23,559 | -17.9% |
| Equity | 10/15 | €60,732 | €48,960 | -€11,772 | -19.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,732 | €47,960 | -€11,772 | -19.7% |
| Distributable reserves | 133 | €59,732 | €47,960 | -€11,772 | -19.7% |
| Amounts payable | 17/49 | €70,638 | €58,851 | -€11,787 | -16.7% |
| Amounts payable after more than one year | 17 | €34,277 | €24,403 | -€9,875 | -28.8% |
| Financial debts | 170/4 | €34,277 | €24,403 | -€9,875 | -28.8% |
| Amounts payable within one year | 42/48 | €36,360 | €25,948 | -€10,412 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €9,541 | €9,875 | +€333 | +3.5% |
| Trade debts | 44 | €3,847 | €2,298 | -€1,549 | -40.3% |
| Suppliers | 440/4 | €3,847 | €2,298 | -€1,549 | -40.3% |
| Taxes, remuneration and social security | 45 | €22,751 | €13,775 | -€8,976 | -39.5% |
| Taxes | 450/3 | €22,751 | €13,775 | -€8,976 | -39.5% |
| Other amounts payable | 47/48 | €220 | - | -€220 | |
| Accrued charges and deferred income | 492/3 | - | €8,500 | +€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,051 | €14,795 | +€4,744 | +47.2% |
| Other operating charges | 640/8 | €1,197 | €1,077 | -€119 | -10.0% |
| Non-recurring operating charges | 66A | - | €522 | +€522 | |
| Gross operating margin | 9900 | €65,623 | €60,406 | -€5,217 | -8.0% |
| Operating profit (loss) | 9901 | €54,375 | €44,012 | -€10,363 | -19.1% |
| Financial income | 75/76B | €0 | €322 | +€322 | +100612.5% |
| Recurring financial income | 75 | €0 | €322 | +€322 | +100612.5% |
| Financial charges | 65/66B | €1,408 | €1,671 | +€264 | +18.7% |
| Recurring financial charges | 65 | €1,408 | €1,671 | +€264 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €52,968 | €42,663 | -€10,305 | -19.5% |
| Income taxes | 67/77 | €11,869 | €9,435 | -€2,435 | -20.5% |
| Profit (loss) for the period | 9904 | €41,099 | €33,228 | -€7,870 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,099 | €33,228 | -€7,870 | -19.2% |
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.