JAKRIS: 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.
JAKRIS
Largest movements
- Receivables within one year +€124,957
up €124,957 (+97.6%), from €128,042 to €252,999
of which Trade receivables: +€124,957
- Cash +€15,378
up €15,378 (+6.9%), from €222,980 to €238,358
mainly Net result for the year (+€239,123) and Other debts (+€111,360)
- Tangible fixed assets +€10,744
up €10,744 (+198.0%), from €5,427 to €16,171
- Deferred charges and accrued income +€9,409
up €9,409 (+176.9%), from €5,318 to €14,727
- Other debts +€111,360
up €111,360 (+83.1%), from €134,080 to €245,440
- Tax, wage and social debts +€47,035
up €47,035 (+52.8%), from €89,078 to €136,113
of which Taxes: +€44,260
- Gross operating margin +€522,832
up €522,832 (+146.6%), from €356,627 to €879,459
- Staff costs +€377,700
up €377,700 (+219.3%), from €172,239 to €549,939
- Taxes +€36,892
up €36,892 (+74.9%), from €49,243 to €86,134
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 | €361,767 | €522,755 | +€160,988 | +44.5% |
| Fixed assets | 21/28 | €5,427 | €16,671 | +€11,244 | +207.2% |
| Tangible fixed assets | 22/27 | €5,427 | €16,171 | +€10,744 | +198.0% |
| Land and buildings | 22 | €3,745 | €3,346 | -€399 | -10.7% |
| Plant, machinery and equipment | 23 | - | €2,247 | +€2,247 | |
| Furniture and vehicles | 24 | €1,682 | €5,436 | +€3,754 | +223.2% |
| Other tangible fixed assets | 26 | - | €5,142 | +€5,142 | |
| Financial fixed assets | 28 | €0 | €500 | +€500 | |
| Current assets | 29/58 | €356,341 | €506,084 | +€149,744 | +42.0% |
| Amounts receivable within one year | 40/41 | €128,042 | €252,999 | +€124,957 | +97.6% |
| Trade receivables | 40 | €128,040 | €252,997 | +€124,957 | +97.6% |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €222,980 | €238,358 | +€15,378 | +6.9% |
| Deferred charges and accrued income | 490/1 | €5,318 | €14,727 | +€9,409 | +176.9% |
| Total equity and liabilities | 10/49 | €361,767 | €522,755 | +€160,988 | +44.5% |
| Equity | 10/15 | €118,272 | €118,272 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €114,272 | €114,272 | = | 0.0% |
| Distributable reserves | 133 | €114,272 | €114,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €243,496 | €404,484 | +€160,988 | +66.1% |
| Amounts payable within one year | 42/48 | €242,419 | €402,693 | +€160,274 | +66.1% |
| Trade debts | 44 | €19,261 | €21,139 | +€1,879 | +9.8% |
| Suppliers | 440/4 | €19,261 | €21,139 | +€1,879 | +9.8% |
| Taxes, remuneration and social security | 45 | €89,078 | €136,113 | +€47,035 | +52.8% |
| Taxes | 450/3 | €43,659 | €87,920 | +€44,260 | +101.4% |
| Remuneration and social security | 454/9 | €45,419 | €48,193 | +€2,774 | +6.1% |
| Other amounts payable | 47/48 | €134,080 | €245,440 | +€111,360 | +83.1% |
| Accrued charges and deferred income | 492/3 | €1,077 | €1,791 | +€714 | +66.3% |
| Remuneration, social security and pensions | 62 | €172,239 | €549,939 | +€377,700 | +219.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €668 | €1,461 | +€793 | +118.6% |
| Other operating charges | 640/8 | €541 | €747 | +€206 | +38.0% |
| Gross operating margin | 9900 | €356,627 | €879,459 | +€522,832 | +146.6% |
| Operating profit (loss) | 9901 | €183,179 | €327,312 | +€144,133 | +78.7% |
| Financial income | 75/76B | €4 | €17 | +€12 | +283.6% |
| Recurring financial income | 75 | €4 | €17 | +€12 | +283.6% |
| Financial charges | 65/66B | €1,863 | €2,072 | +€209 | +11.2% |
| Recurring financial charges | 65 | €1,863 | €2,072 | +€209 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €181,320 | €325,257 | +€143,937 | +79.4% |
| Income taxes | 67/77 | €49,243 | €86,134 | +€36,892 | +74.9% |
| Profit (loss) for the period | 9904 | €132,077 | €239,123 | +€107,045 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €132,077 | €239,123 | +€107,045 | +81.0% |
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 1 October 2026 via checked.be.