Jakuda: 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.
Jakuda
Largest movements
- Cash -€465,055
down €465,055 (-88.4%), from €526,251 to €61,196
mainly Contributions, distributions and other (-€460,000) and Trade debts (-€324,141)
- Deferred charges and accrued income -€147,408
down €147,408 (-100.0%), from €147,408 to €0
- Tangible fixed assets -€32,146
down €32,146 (-100.0%), from €32,146 to €0
- Trade debts -€324,141
down €324,141 (-99.9%), from €324,463 to €322
- Other debts -€295,587
down €295,587 (-100.0%), from €295,587 to €0
- Tax, wage and social debts -€45,477
down €45,477 (-89.8%), from €50,645 to €5,168
of which Remuneration and social security: -€48,956
- Reserves +€23,996
up €23,996 (+124.6%), from €19,265 to €43,261
- Staff costs -€478,012
down €478,012, from €432,083 to -€45,930
- Taxes +€116,542
up €116,542 (+280.3%), from €41,573 to €158,115
- Gross operating margin +€18,697
up €18,697 (+3.2%), from €577,537 to €596,235
- Depreciation -€12,603
down €12,603 (-100.0%), from €12,603 to €0
- Financial income -€11,301
down €11,301 (-78.2%), from €14,459 to €3,158
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 | €708,570 | €66,840 | -€641,730 | -90.6% |
| Fixed assets | 21/28 | €32,146 | €0 | -€32,146 | -100.0% |
| Tangible fixed assets | 22/27 | €32,146 | €0 | -€32,146 | -100.0% |
| Furniture and vehicles | 24 | €32,146 | €0 | -€32,146 | -100.0% |
| Current assets | 29/58 | €676,424 | €66,840 | -€609,584 | -90.1% |
| Amounts receivable within one year | 40/41 | €2,765 | €5,644 | +€2,879 | +104.2% |
| Other amounts receivable | 41 | €2,765 | €5,644 | +€2,879 | +104.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €526,251 | €61,196 | -€465,055 | -88.4% |
| Deferred charges and accrued income | 490/1 | €147,408 | €0 | -€147,408 | -100.0% |
| Total equity and liabilities | 10/49 | €708,570 | €66,840 | -€641,730 | -90.6% |
| Equity | 10/15 | €37,265 | €61,261 | +€23,996 | +64.4% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €19,265 | €43,261 | +€23,996 | +124.6% |
| Distributable reserves | 133 | €19,265 | €43,261 | +€23,996 | +124.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €671,305 | €5,579 | -€665,726 | -99.2% |
| Amounts payable within one year | 42/48 | €670,695 | €5,489 | -€665,206 | -99.2% |
| Trade debts | 44 | €324,463 | €322 | -€324,141 | -99.9% |
| Suppliers | 440/4 | €324,463 | €322 | -€324,141 | -99.9% |
| Taxes, remuneration and social security | 45 | €50,645 | €5,168 | -€45,477 | -89.8% |
| Taxes | 450/3 | €1,688 | €5,168 | +€3,479 | +206.1% |
| Remuneration and social security | 454/9 | €48,956 | €0 | -€48,956 | -100.0% |
| Other amounts payable | 47/48 | €295,587 | €0 | -€295,587 | -100.0% |
| Accrued charges and deferred income | 492/3 | €610 | €89 | -€520 | -85.3% |
| Remuneration, social security and pensions | 62 | €432,083 | -€45,930 | -€478,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,603 | €0 | -€12,603 | -100.0% |
| Other operating charges | 640/8 | €2,084 | €639 | -€1,446 | -69.4% |
| Non-recurring operating charges | 66A | - | €2,154 | +€2,154 | |
| Gross operating margin | 9900 | €577,537 | €596,235 | +€18,697 | +3.2% |
| Operating profit (loss) | 9901 | €130,767 | €639,371 | +€508,605 | +388.9% |
| Financial income | 75/76B | €14,459 | €3,158 | -€11,301 | -78.2% |
| Recurring financial income | 75 | €14,459 | €3,158 | -€11,301 | -78.2% |
| Financial charges | 65/66B | €4,490 | €418 | -€4,072 | -90.7% |
| Recurring financial charges | 65 | €4,490 | €418 | -€4,072 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | €140,736 | €642,111 | +€501,375 | +356.3% |
| Income taxes | 67/77 | €41,573 | €158,115 | +€116,542 | +280.3% |
| Profit (loss) for the period | 9904 | €99,163 | €483,996 | +€384,834 | +388.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,163 | €483,996 | +€384,834 | +388.1% |
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 4 October 2026 via checked.be.