Accountant JK: what changed
Accountant JK
Largest movements
- Cash +€158,113
up €158,113 (+3,162%), from €5,000 to €163,113
- Receivables within one year +€55,636
up €55,636 (+28,512%), from €195 to €55,831
of which Trade receivables: +€55,831
- Tangible fixed assets +€3,419
new in 2025: €3,419
- Deferred charges and accrued income +€2,882
new in 2025: €2,882
- Reserves +€177,246
new in 2025: €177,246
- Tax, wage and social debts +€22,290
new in 2025: €22,290
- Trade debts +€11,166
up €11,166 (+2,904%), from €384 to €11,550
- Short-term financial debts +€9,160
new in 2025: €9,160
- Gross operating margin +€266,182
up €266,182, from -€929 to €265,252
- Taxes +€84,285
new in 2025: €84,285
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,195 | €225,246 | +€220,051 | +4,236% |
| Fixed assets | 21/28 | - | €3,419 | +€3,419 | |
| Tangible fixed assets | 22/27 | - | €3,419 | +€3,419 | |
| Furniture and vehicles | 24 | - | €3,419 | +€3,419 | |
| Current assets | 29/58 | €5,195 | €221,826 | +€216,631 | +4,170% |
| Amounts receivable within one year | 40/41 | €195 | €55,831 | +€55,636 | +28,512% |
| Trade receivables | 40 | - | €55,831 | +€55,831 | |
| Other amounts receivable | 41 | €195 | - | -€195 | |
| Cash at bank and in hand | 54/58 | €5,000 | €163,113 | +€158,113 | +3,162% |
| Deferred charges and accrued income | 490/1 | - | €2,882 | +€2,882 | |
| Total equity and liabilities | 10/49 | €5,195 | €225,246 | +€220,051 | +4,236% |
| Equity | 10/15 | €3,636 | €182,246 | +€178,609 | +4,912% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €177,246 | +€177,246 | |
| Distributable reserves | 133 | - | €177,246 | +€177,246 | |
| Profit (loss) carried forward | 14 | -€1,364 | - | +€1,364 | |
| Amounts payable | 17/49 | €1,559 | €43,000 | +€41,441 | +2,659% |
| Amounts payable within one year | 42/48 | €1,559 | €43,000 | +€41,441 | +2,659% |
| Financial debts | 43 | - | €9,160 | +€9,160 | |
| Credit institutions | 430/8 | - | €9,160 | +€9,160 | |
| Trade debts | 44 | €384 | €11,550 | +€11,166 | +2,904% |
| Suppliers | 440/4 | €384 | €11,550 | +€11,166 | +2,904% |
| Taxes, remuneration and social security | 45 | - | €22,290 | +€22,290 | |
| Taxes | 450/3 | - | €22,290 | +€22,290 | |
| Other amounts payable | 47/48 | €1,174 | - | -€1,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €661 | +€661 | |
| Other operating charges | 640/8 | €434 | €1,352 | +€917 | +211% |
| Gross operating margin | 9900 | -€929 | €265,252 | +€266,182 | |
| Operating profit (loss) | 9901 | -€1,364 | €263,240 | +€264,604 | |
| Financial income | 75/76B | - | €221 | +€221 | |
| Recurring financial income | 75 | - | €221 | +€221 | |
| Financial charges | 65/66B | - | €568 | +€568 | |
| Recurring financial charges | 65 | - | €568 | +€568 | |
| Profit (loss) for the period before taxes | 9903 | -€1,364 | €262,894 | +€264,258 | |
| Income taxes | 67/77 | - | €84,285 | +€84,285 | |
| Profit (loss) for the period | 9904 | -€1,364 | €178,609 | +€179,973 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,364 | €178,609 | +€179,973 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.