JAKOP MKT: 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.
JAKOP MKT
Largest movements
- Cash -€229,167
down €229,167 (-98.7%), from €232,176 to €3,009
mainly Contributions, distributions and other (-€414,133) and Investment in fixed assets (net) (-€41,625)
- Current investments -€115,920
no longer reported in 2025 (was €115,920)
- Receivables within one year +€26,840
up €26,840 (+27.6%), from €97,155 to €123,995
of which Trade receivables: +€29,547
- Tangible fixed assets +€22,184
up €22,184 (+49.5%), from €44,775 to €66,959
of which Other tangible fixed assets: +€15,931
- Reserves -€326,000
no longer reported in 2025 (was €326,000)
- Other debts +€49,897
up €49,897 (+42.5%), from €117,395 to €167,292
- Tax, wage and social debts -€22,696
down €22,696 (-82.6%), from €27,481 to €4,785
- Gross operating margin -€59,814
down €59,814 (-36.7%), from €163,013 to €103,199
- Financial income +€27,602
up €27,602 (+9,976%), from €277 to €27,879
- Taxes -€13,917
down €13,917 (-44.1%), from €31,574 to €17,657
- Depreciation +€4,284
up €4,284 (+28.3%), from €15,157 to €19,442
- Financial charges +€3,038
up €3,038 (+279%), from €1,091 to €4,129
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 | €492,632 | €197,618 | -€295,014 | -59.9% |
| Fixed assets | 21/28 | €44,775 | €66,959 | +€22,184 | +49.5% |
| Tangible fixed assets | 22/27 | €44,775 | €66,959 | +€22,184 | +49.5% |
| Plant, machinery and equipment | 23 | €2,021 | €1,768 | -€253 | -12.5% |
| Furniture and vehicles | 24 | €11,632 | €18,137 | +€6,505 | +55.9% |
| Other tangible fixed assets | 26 | €31,123 | €47,054 | +€15,931 | +51.2% |
| Current assets | 29/58 | €447,857 | €130,659 | -€317,198 | -70.8% |
| Amounts receivable within one year | 40/41 | €97,155 | €123,995 | +€26,840 | +27.6% |
| Trade receivables | 40 | €80,251 | €109,798 | +€29,547 | +36.8% |
| Other amounts receivable | 41 | €16,904 | €14,197 | -€2,707 | -16.0% |
| Current investments | 50/53 | €115,920 | - | -€115,920 | |
| Cash at bank and in hand | 54/58 | €232,176 | €3,009 | -€229,167 | -98.7% |
| Deferred charges and accrued income | 490/1 | €2,606 | €3,655 | +€1,049 | +40.3% |
| Total equity and liabilities | 10/49 | €492,632 | €197,618 | -€295,014 | -59.9% |
| Equity | 10/15 | €345,130 | €18,600 | -€326,530 | -94.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €326,000 | - | -€326,000 | |
| Distributable reserves | 133 | €326,000 | - | -€326,000 | |
| Profit (loss) carried forward | 14 | €530 | - | -€530 | |
| Amounts payable | 17/49 | €147,502 | €179,018 | +€31,516 | +21.4% |
| Amounts payable within one year | 42/48 | €146,529 | €174,954 | +€28,426 | +19.4% |
| Financial debts | 43 | €23 | - | -€23 | |
| Credit institutions | 430/8 | €23 | - | -€23 | |
| Trade debts | 44 | €1,630 | €2,878 | +€1,249 | +76.6% |
| Suppliers | 440/4 | €1,630 | €2,878 | +€1,249 | +76.6% |
| Taxes, remuneration and social security | 45 | €27,481 | €4,785 | -€22,696 | -82.6% |
| Taxes | 450/3 | €27,481 | €4,785 | -€22,696 | -82.6% |
| Other amounts payable | 47/48 | €117,395 | €167,292 | +€49,897 | +42.5% |
| Accrued charges and deferred income | 492/3 | €973 | €4,064 | +€3,090 | +317% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,157 | €19,442 | +€4,284 | +28.3% |
| Other operating charges | 640/8 | €793 | €1,783 | +€990 | +125% |
| Non-recurring operating charges | 66A | €679 | €464 | -€215 | -31.6% |
| Gross operating margin | 9900 | €163,013 | €103,199 | -€59,814 | -36.7% |
| Operating profit (loss) | 9901 | €146,384 | €81,510 | -€64,874 | -44.3% |
| Financial income | 75/76B | €277 | €27,879 | +€27,602 | +9,976% |
| Recurring financial income | 75 | €277 | €27,879 | +€27,602 | +9,976% |
| Financial charges | 65/66B | €1,091 | €4,129 | +€3,038 | +279% |
| Recurring financial charges | 65 | €1,091 | €4,129 | +€3,038 | +279% |
| Profit (loss) for the period before taxes | 9903 | €145,570 | €105,260 | -€40,310 | -27.7% |
| Income taxes | 67/77 | €31,574 | €17,657 | -€13,917 | -44.1% |
| Profit (loss) for the period | 9904 | €113,996 | €87,603 | -€26,393 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €113,996 | €87,603 | -€26,393 | -23.2% |
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 27 October 2026 via checked.be.