JAKOZY: 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.
JAKOZY
Largest movements
- Financial fixed assets -€55,000
down €55,000 (-29.6%), from €185,720 to €130,720
- Tangible fixed assets +€39,291
up €39,291 (+11.6%), from €337,691 to €376,982
of which Land and buildings: +€46,158
- Receivables within one year +€20,762
up €20,762 (+176.1%), from €11,791 to €32,553
of which Other amounts receivable: +€19,853
- Cash +€14,270
up €14,270 (+54.8%), from €26,037 to €40,307
mainly Net result for the year (+€58,674) and Current portion of long-term debt (+€21,440)
- Reserves +€41,013
up €41,013 (+19.0%), from €215,890 to €256,902
- Debts after one year -€25,651
down €25,651 (-16.5%), from €155,141 to €129,490
- Current portion of long-term debt +€21,440
up €21,440 (+36.7%), from €58,396 to €79,837
- Tax, wage and social debts -€21,192
down €21,192 (-55.6%), from €38,096 to €16,904
of which Taxes: -€21,192
- Gross operating margin -€9,903
down €9,903 (-8.4%), from €118,438 to €108,535
- Taxes -€2,483
down €2,483 (-9.2%), from €26,958 to €24,476
- Depreciation -€1,859
down €1,859 (-9.0%), from €20,639 to €18,780
- Financial income +€1,701
up €1,701 (+66.5%), from €2,557 to €4,257
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 | €564,180 | €584,460 | +€20,280 | +3.6% |
| Fixed assets | 21/28 | €523,411 | €507,702 | -€15,709 | -3.0% |
| Tangible fixed assets | 22/27 | €337,691 | €376,982 | +€39,291 | +11.6% |
| Land and buildings | 22 | €312,243 | €358,401 | +€46,158 | +14.8% |
| Furniture and vehicles | 24 | €7,540 | €2,745 | -€4,794 | -63.6% |
| Other tangible fixed assets | 26 | €17,909 | €15,835 | -€2,073 | -11.6% |
| Financial fixed assets | 28 | €185,720 | €130,720 | -€55,000 | -29.6% |
| Current assets | 29/58 | €40,769 | €76,758 | +€35,990 | +88.3% |
| Amounts receivable within one year | 40/41 | €11,791 | €32,553 | +€20,762 | +176.1% |
| Trade receivables | 40 | €1,120 | €2,029 | +€909 | +81.2% |
| Other amounts receivable | 41 | €10,671 | €30,524 | +€19,853 | +186.0% |
| Cash at bank and in hand | 54/58 | €26,037 | €40,307 | +€14,270 | +54.8% |
| Deferred charges and accrued income | 490/1 | €2,940 | €3,898 | +€958 | +32.6% |
| Total equity and liabilities | 10/49 | €564,180 | €584,460 | +€20,280 | +3.6% |
| Equity | 10/15 | €309,676 | €350,688 | +€41,013 | +13.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €60,875 | €60,875 | = | 0.0% |
| Reserves | 13 | €215,890 | €256,902 | +€41,013 | +19.0% |
| Distributable reserves | 133 | €215,890 | €256,902 | +€41,013 | +19.0% |
| Profit (loss) carried forward | 14 | €7,911 | €7,911 | = | 0.0% |
| Amounts payable | 17/49 | €254,504 | €233,772 | -€20,732 | -8.1% |
| Amounts payable after more than one year | 17 | €155,141 | €129,490 | -€25,651 | -16.5% |
| Financial debts | 170/4 | €155,141 | €129,490 | -€25,651 | -16.5% |
| Amounts payable within one year | 42/48 | €98,684 | €103,749 | +€5,065 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €58,396 | €79,837 | +€21,440 | +36.7% |
| Trade debts | 44 | €2,191 | €5,949 | +€3,759 | +171.6% |
| Suppliers | 440/4 | €2,191 | €5,949 | +€3,759 | +171.6% |
| Taxes, remuneration and social security | 45 | €38,096 | €16,904 | -€21,192 | -55.6% |
| Taxes | 450/3 | €36,096 | €14,904 | -€21,192 | -58.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,059 | +€1,059 | |
| Accrued charges and deferred income | 492/3 | €680 | €534 | -€146 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,639 | €18,780 | -€1,859 | -9.0% |
| Other operating charges | 640/8 | €2,311 | €2,399 | +€88 | +3.8% |
| Gross operating margin | 9900 | €118,438 | €108,535 | -€9,903 | -8.4% |
| Operating profit (loss) | 9901 | €95,488 | €87,356 | -€8,132 | -8.5% |
| Financial income | 75/76B | €2,557 | €4,257 | +€1,701 | +66.5% |
| Recurring financial income | 75 | €2,557 | €4,257 | +€1,701 | +66.5% |
| Financial charges | 65/66B | €9,400 | €8,463 | -€936 | -10.0% |
| Recurring financial charges | 65 | €9,400 | €8,463 | -€936 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €88,644 | €83,150 | -€5,495 | -6.2% |
| Income taxes | 67/77 | €26,958 | €24,476 | -€2,483 | -9.2% |
| Profit (loss) for the period | 9904 | €61,686 | €58,674 | -€3,012 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,686 | €58,674 | -€3,012 | -4.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.