JEKARI: 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.
JEKARI
Largest movements
- Tangible fixed assets -€12,267
down €12,267 (-53.4%), from €22,959 to €10,692
- Receivables within one year -€2,195
down €2,195 (-45.4%), from €4,837 to €2,642
of which Other amounts receivable: -€2,195
- Cash +€1,002
up €1,002 (+109.7%), from €914 to €1,916
mainly Other debts (+€17,999) and Investment in fixed assets (net) (+€6,176)
- Profit (loss) carried forward -€18,442
down €18,442 (-37.0%), from -€49,780 to -€68,221
- Other debts +€17,999
up €17,999 (+74.3%), from €24,224 to €42,223
- Current portion of long-term debt -€11,181
down €11,181 (-100.0%), from €11,181 to €0
- Short-term financial debts -€1,422
down €1,422 (-100.0%), from €1,422 to €0
- Trade debts -€414
down €414 (-53.2%), from €779 to €365
- Depreciation -€10,577
down €10,577 (-63.5%), from €16,668 to €6,091
- Other operating charges +€954
up €954 (+87.2%), from €1,094 to €2,048
- Financial charges +€263
up €263 (+104.8%), from €251 to €515
- Financial income -€244
down €244 (-58.8%), from €414 to €171
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 | €28,710 | €15,250 | -€13,460 | -46.9% |
| Fixed assets | 21/28 | €22,959 | €10,692 | -€12,267 | -53.4% |
| Tangible fixed assets | 22/27 | €22,959 | €10,692 | -€12,267 | -53.4% |
| Land and buildings | 22 | €16,783 | €10,692 | -€6,091 | -36.3% |
| Furniture and vehicles | 24 | €572 | €0 | -€572 | -100.0% |
| Leasing and similar rights | 25 | €5,605 | €0 | -€5,605 | -100.0% |
| Current assets | 29/58 | €5,751 | €4,558 | -€1,193 | -20.7% |
| Amounts receivable within one year | 40/41 | €4,837 | €2,642 | -€2,195 | -45.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,837 | €2,642 | -€2,195 | -45.4% |
| Cash at bank and in hand | 54/58 | €914 | €1,916 | +€1,002 | +109.7% |
| Total equity and liabilities | 10/49 | €28,710 | €15,250 | -€13,460 | -46.9% |
| Equity | 10/15 | -€8,897 | -€27,338 | -€18,442 | -207.3% |
| Contributions | 10/11 | €6,515 | €6,515 | = | 0.0% |
| Reserves | 13 | €34,368 | €34,368 | = | 0.0% |
| Distributable reserves | 133 | €34,368 | €34,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,780 | -€68,221 | -€18,442 | -37.0% |
| Amounts payable | 17/49 | €37,606 | €42,588 | +€4,982 | +13.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,606 | €42,588 | +€4,982 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €11,181 | €0 | -€11,181 | -100.0% |
| Financial debts | 43 | €1,422 | €0 | -€1,422 | -100.0% |
| Credit institutions | 430/8 | €1,422 | €0 | -€1,422 | -100.0% |
| Trade debts | 44 | €779 | €365 | -€414 | -53.2% |
| Suppliers | 440/4 | €779 | €365 | -€414 | -53.2% |
| Other amounts payable | 47/48 | €24,224 | €42,223 | +€17,999 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,668 | €6,091 | -€10,577 | -63.5% |
| Other operating charges | 640/8 | €1,094 | €2,048 | +€954 | +87.2% |
| Gross operating margin | 9900 | -€9,939 | -€9,958 | -€19 | -0.2% |
| Operating profit (loss) | 9901 | -€27,701 | -€18,097 | +€9,604 | +34.7% |
| Financial income | 75/76B | €414 | €171 | -€244 | -58.8% |
| Recurring financial income | 75 | €414 | €171 | -€244 | -58.8% |
| Financial charges | 65/66B | €251 | €515 | +€263 | +104.8% |
| Recurring financial charges | 65 | €251 | €515 | +€263 | +104.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,538 | -€18,442 | +€9,097 | +33.0% |
| Profit (loss) for the period | 9904 | -€27,538 | -€18,442 | +€9,097 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,538 | -€18,442 | +€9,097 | +33.0% |
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 12 October 2026 via checked.be.