JAKPAT: 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.
JAKPAT
Largest movements
- Cash +€99,563
up €99,563 (+30.1%), from €330,885 to €430,448
mainly Net result for the year (+€305,690) and Trade debts (+€465)
- Profit (loss) carried forward +€125,690
up €125,690 (+25.1%), from €501,366 to €627,056
- Other debts -€20,000
down €20,000 (-5.7%), from €352,974 to €332,974
- Financial income -€90,033
down €90,033 (-23.1%), from €390,198 to €300,164
- Gross operating margin -€189
down €189 (-3.0%), from €6,329 to €6,139
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 | €918,080 | €1,024,234 | +€106,155 | +11.6% |
| Fixed assets | 21/28 | €466,230 | €466,230 | = | 0.0% |
| Financial fixed assets | 28 | €466,230 | €466,230 | = | 0.0% |
| Current assets | 29/58 | €451,850 | €558,004 | +€106,155 | +23.5% |
| Amounts receivable within one year | 40/41 | €120,965 | €127,557 | +€6,592 | +5.4% |
| Trade receivables | 40 | €40 | €40 | = | 0.0% |
| Other amounts receivable | 41 | €120,925 | €127,517 | +€6,592 | +5.5% |
| Cash at bank and in hand | 54/58 | €330,885 | €430,448 | +€99,563 | +30.1% |
| Total equity and liabilities | 10/49 | €918,080 | €1,024,234 | +€106,155 | +11.6% |
| Equity | 10/15 | €560,866 | €686,556 | +€125,690 | +22.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €39,500 | €39,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €501,366 | €627,056 | +€125,690 | +25.1% |
| Amounts payable | 17/49 | €357,213 | €337,678 | -€19,535 | -5.5% |
| Amounts payable within one year | 42/48 | €357,213 | €337,678 | -€19,535 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €2,759 | €2,759 | = | 0.0% |
| Trade debts | 44 | €1,480 | €1,946 | +€465 | +31.4% |
| Suppliers | 440/4 | €1,480 | €1,946 | +€465 | +31.4% |
| Other amounts payable | 47/48 | €352,974 | €332,974 | -€20,000 | -5.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,329 | €6,139 | -€189 | -3.0% |
| Operating profit (loss) | 9901 | €5,941 | €5,740 | -€202 | -3.4% |
| Financial income | 75/76B | €390,198 | €300,164 | -€90,033 | -23.1% |
| Recurring financial income | 75 | €390,198 | €300,164 | -€90,033 | -23.1% |
| Financial charges | 65/66B | €222 | €214 | -€8 | -3.6% |
| Recurring financial charges | 65 | €222 | €214 | -€8 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €395,917 | €305,690 | -€90,227 | -22.8% |
| Profit (loss) for the period | 9904 | €395,917 | €305,690 | -€90,227 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €395,917 | €305,690 | -€90,227 | -22.8% |
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 18 October 2026 via checked.be.