J.E.K. Invest: what changed
What changed
J.E.K. Invest
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €857,035+€261,146
Equity
€9.0m
2024 · €7.9m+€1.1m
Cash
€264,261
2024 · €54,433+€209,828
Balance sheet total
€12.0m
2024 · €11.2m+€768,515
Largest movements
Assets
- Deferred charges and accrued income +€499,882
up €499,882 (+99.9%), from €500,318 to €1.0m
- Cash +€209,828
up €209,828 (+385%), from €54,433 to €264,261
mainly Net result for the year (+€1.1m) and Accrued charges and deferred income (+€27,270)
Equity and liabilities
- Reserves +€1.1m
up €1.1m (+40.9%), from €2.7m to €3.9m
- Other debts -€323,418
no longer reported in 2025 (was €323,418)
Income statement
- Financial income +€333,577
up €333,577 (+44.1%), from €755,592 to €1.1m
- Services and other goods +€99,353
up €99,353 (+54.1%), from €183,727 to €283,080
- Taxes -€24,575
down €24,575 (-68.9%), from €35,678 to €11,103
- Goods and materials -€7,600
down €7,600 (-80.0%), from €9,500 to €1,900
Change in the result, 2024 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.
Result 2024
€857,035
Goods and materials
+€7,600
Services and other goods
-€99,353
Other operating charges
-€57
Financial income
+€333,577
Financial charges
-€5,196
Taxes
+€24,575
Result 2025
€1.1m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€209,828
Investment
€0
Financing
€0
Cash 2024
€54,433
From operations (derived)
+€209,828
Net result for the year
+€1.1m
Receivables after one year
+€7,140
Receivables within one year
-€65,945
Deferred charges and accrued income
-€499,882
Smaller working-capital items
+€1,067
Advances received
-€54,584
Other debts
-€323,418
Accrued charges and deferred income
+€27,270
Cash 2025
€264,261
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,248,938 | €12,017,454 | +€768,515 | +6.8% |
| Fixed assets | 21/28 | €10,469,539 | €10,469,539 | = | 0.0% |
| Financial fixed assets | 28 | €10,469,539 | €10,469,539 | = | 0.0% |
| Affiliated companies | 280/1 | €10,469,539 | €10,469,539 | = | 0.0% |
| Participating interests | 280 | €10,469,539 | €10,469,539 | = | 0.0% |
| Current assets | 29/58 | €779,400 | €1,547,915 | +€768,515 | +98.6% |
| Amounts receivable after more than one year | 29 | €10,720 | €3,580 | -€7,140 | -66.6% |
| Trade receivables | 290 | €10,720 | €3,580 | -€7,140 | -66.6% |
| Amounts receivable within one year | 40/41 | €13,929 | €79,874 | +€65,945 | +473% |
| Trade receivables | 40 | €957 | €54,584 | +€53,627 | +5,604% |
| Other amounts receivable | 41 | €12,972 | €25,290 | +€12,318 | +95.0% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Other investments | 51/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,433 | €264,261 | +€209,828 | +385% |
| Deferred charges and accrued income | 490/1 | €500,318 | €1,000,200 | +€499,882 | +99.9% |
| Total equity and liabilities | 10/49 | €11,248,938 | €12,017,454 | +€768,515 | +6.8% |
| Equity | 10/15 | €7,903,843 | €9,022,024 | +€1.1m | +14.1% |
| Contributions | 10/11 | €5,160,000 | €5,160,000 | = | 0.0% |
| Reserves | 13 | €2,740,000 | €3,860,000 | +€1.1m | +40.9% |
| Distributable reserves | 133 | €2,740,000 | €3,860,000 | +€1.1m | +40.9% |
| Profit (loss) carried forward | 14 | €3,843 | €2,024 | -€1,819 | -47.3% |
| Amounts payable | 17/49 | €3,345,095 | €2,995,429 | -€349,666 | -10.5% |
| Amounts payable after more than one year | 17 | €2,940,000 | €2,940,000 | = | 0.0% |
| Financial debts | 170/4 | €2,940,000 | €2,940,000 | = | 0.0% |
| Other loans | 174 | €2,940,000 | €2,940,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €396,881 | €19,946 | -€376,935 | -95.0% |
| Trade debts | 44 | - | €165 | +€165 | |
| Suppliers | 440/4 | - | €165 | +€165 | |
| Advances received on contracts in progress | 46 | €54,584 | - | -€54,584 | |
| Taxes, remuneration and social security | 45 | €18,879 | €19,781 | +€902 | +4.8% |
| Taxes | 450/3 | €18,879 | €19,781 | +€902 | +4.8% |
| Other amounts payable | 47/48 | €323,418 | - | -€323,418 | |
| Accrued charges and deferred income | 492/3 | €8,214 | €35,484 | +€27,270 | +332% |
| Operating income | 70/76A | €541,332 | €541,332 | = | 0.0% |
| Turnover | 70 | €541,332 | €541,332 | = | 0.0% |
| Operating charges | 60/66A | €194,187 | €285,997 | +€91,810 | +47.3% |
| Goods for resale, raw materials and consumables | 60 | €9,500 | €1,900 | -€7,600 | -80.0% |
| Purchases | 600/8 | €9,500 | €1,900 | -€7,600 | -80.0% |
| Services and other goods | 61 | €183,727 | €283,080 | +€99,353 | +54.1% |
| Other operating charges | 640/8 | €960 | €1,017 | +€57 | +5.9% |
| Operating profit (loss) | 9901 | €347,145 | €255,335 | -€91,810 | -26.4% |
| Financial income | 75/76B | €755,592 | €1,089,170 | +€333,577 | +44.1% |
| Recurring financial income | 75 | €755,592 | €1,089,170 | +€333,577 | +44.1% |
| Income from financial fixed assets | 750 | €750,000 | €1,084,871 | +€334,871 | +44.6% |
| Income from current assets | 751 | €5,592 | €4,298 | -€1,294 | -23.1% |
| Financial charges | 65/66B | €210,025 | €215,221 | +€5,196 | +2.5% |
| Recurring financial charges | 65 | €210,025 | €215,221 | +€5,196 | +2.5% |
| Debt charges | 650 | €209,765 | €214,881 | +€5,116 | +2.4% |
| Other financial charges | 652/9 | €260 | €340 | +€80 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €892,713 | €1,129,284 | +€236,571 | +26.5% |
| Income taxes | 67/77 | €35,678 | €11,103 | -€24,575 | -68.9% |
| Taxes | 670/3 | €35,678 | €11,103 | -€24,575 | -68.9% |
| Profit (loss) for the period | 9904 | €857,035 | €1,118,181 | +€261,146 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €857,035 | €1,118,181 | +€261,146 | +30.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.