Jeka: 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.
Jeka
Largest movements
- Tangible fixed assets -€20,597
down €20,597 (-32.2%), from €63,873 to €43,276
of which Furniture and vehicles: -€20,122
- Cash -€7,256
down €7,256 (-93.2%), from €7,783 to €527
mainly Debts after one year (-€15,164) and Net result for the year (-€6,019)
- Receivables within one year +€5,452
up €5,452 (+8.9%), from €61,307 to €66,758
of which Trade receivables: +€6,052
- Debts after one year -€15,164
down €15,164 (-34.3%), from €44,202 to €29,038
- Reserves -€6,019
down €6,019 (-13.0%), from €46,447 to €40,428
- Gross operating margin -€28,635
down €28,635 (-48.7%), from €58,848 to €30,213
- Staff costs +€11,880
new in 2025: €11,880
- Taxes -€11,321
no longer reported in 2025 (was €11,321)
- Financial charges -€958
down €958 (-17.7%), from €5,408 to €4,449
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 | €135,322 | €113,917 | -€21,405 | -15.8% |
| Fixed assets | 21/28 | €64,373 | €43,776 | -€20,597 | -32.0% |
| Tangible fixed assets | 22/27 | €63,873 | €43,276 | -€20,597 | -32.2% |
| Plant, machinery and equipment | 23 | €805 | €329 | -€475 | -59.1% |
| Furniture and vehicles | 24 | €63,069 | €42,947 | -€20,122 | -31.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €70,949 | €70,141 | -€808 | -1.1% |
| Amounts receivable within one year | 40/41 | €61,307 | €66,758 | +€5,452 | +8.9% |
| Trade receivables | 40 | €15,488 | €21,540 | +€6,052 | +39.1% |
| Other amounts receivable | 41 | €45,818 | €45,218 | -€600 | -1.3% |
| Cash at bank and in hand | 54/58 | €7,783 | €527 | -€7,256 | -93.2% |
| Deferred charges and accrued income | 490/1 | €1,859 | €2,856 | +€997 | +53.6% |
| Total equity and liabilities | 10/49 | €135,322 | €113,917 | -€21,405 | -15.8% |
| Equity | 10/15 | €58,847 | €52,828 | -€6,019 | -10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,447 | €40,428 | -€6,019 | -13.0% |
| Distributable reserves | 133 | €46,447 | €40,428 | -€6,019 | -13.0% |
| Amounts payable | 17/49 | €76,475 | €61,090 | -€15,386 | -20.1% |
| Amounts payable after more than one year | 17 | €44,202 | €29,038 | -€15,164 | -34.3% |
| Financial debts | 170/4 | €44,202 | €29,038 | -€15,164 | -34.3% |
| Amounts payable within one year | 42/48 | €32,274 | €31,357 | -€917 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €15,408 | €15,164 | -€244 | -1.6% |
| Trade debts | 44 | €2,836 | €3,108 | +€272 | +9.6% |
| Suppliers | 440/4 | €2,836 | €3,108 | +€272 | +9.6% |
| Taxes, remuneration and social security | 45 | €14,030 | €13,085 | -€945 | -6.7% |
| Taxes | 450/3 | €14,030 | €11,526 | -€2,504 | -17.8% |
| Remuneration and social security | 454/9 | - | €1,559 | +€1,559 | |
| Accrued charges and deferred income | 492/3 | - | €695 | +€695 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | - | €11,880 | +€11,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,111 | €20,597 | -€514 | -2.4% |
| Other operating charges | 640/8 | €1,960 | €1,768 | -€192 | -9.8% |
| Gross operating margin | 9900 | €58,848 | €30,213 | -€28,635 | -48.7% |
| Operating profit (loss) | 9901 | €35,777 | -€4,032 | -€39,810 | |
| Financial income | 75/76B | €2,378 | €2,463 | +€85 | +3.6% |
| Recurring financial income | 75 | €2,378 | €2,463 | +€85 | +3.6% |
| Financial charges | 65/66B | €5,408 | €4,449 | -€958 | -17.7% |
| Recurring financial charges | 65 | €5,408 | €4,449 | -€958 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €32,748 | -€6,019 | -€38,767 | |
| Income taxes | 67/77 | €11,321 | - | -€11,321 | |
| Profit (loss) for the period | 9904 | €21,426 | -€6,019 | -€27,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,426 | -€6,019 | -€27,445 |
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 6 October 2026 via checked.be.