J&J Kiné: 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.
J&J Kiné
Largest movements
- Cash -€4,696
down €4,696 (-13.4%), from €35,124 to €30,428
mainly Other debts (-€15,147) and Investment in fixed assets (net) (-€1,744)
- Tangible fixed assets +€1,505
up €1,505 (+265%), from €568 to €2,073
- Receivables within one year +€473
up €473, from €0 to €473
of which Other amounts receivable: +€473
- Other debts -€15,147
down €15,147 (-50.6%), from €29,944 to €14,798
- Trade debts +€11,022
up €11,022 (+1,455%), from €757 to €11,779
- Profit (loss) carried forward +€1,407
up €1,407 (+28.2%), from €4,990 to €6,397
- Turnover -€118,372
no longer reported in 2024 (was €118,372)
- Gross operating margin -€64,810
down €64,810, from €63,199 to -€1,611
- Purchases and services -€55,173
no longer reported in 2024 (was €55,173)
- Taxes -€5,226
no longer reported in 2024 (was €5,226)
- Financial income +€1,735
up €1,735 (+86.8%), from €2,000 to €3,735
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,692 | €32,974 | -€2,718 | -7.6% |
| Fixed assets | 21/28 | €568 | €2,073 | +€1,505 | +265% |
| Tangible fixed assets | 22/27 | €568 | €2,073 | +€1,505 | +265% |
| Furniture and vehicles | 24 | €568 | €2,073 | +€1,505 | +265% |
| Current assets | 29/58 | €35,124 | €30,901 | -€4,223 | -12.0% |
| Amounts receivable within one year | 40/41 | €0 | €473 | +€473 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €473 | +€473 | |
| Cash at bank and in hand | 54/58 | €35,124 | €30,428 | -€4,696 | -13.4% |
| Total equity and liabilities | 10/49 | €35,692 | €32,974 | -€2,718 | -7.6% |
| Equity | 10/15 | €4,990 | €6,397 | +€1,407 | +28.2% |
| Profit (loss) carried forward | 14 | €4,990 | €6,397 | +€1,407 | +28.2% |
| Amounts payable | 17/49 | €30,702 | €26,577 | -€4,125 | -13.4% |
| Amounts payable within one year | 42/48 | €30,702 | €26,577 | -€4,125 | -13.4% |
| Trade debts | 44 | €757 | €11,779 | +€11,022 | +1,455% |
| Suppliers | 440/4 | €757 | €11,779 | +€11,022 | +1,455% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,944 | €14,798 | -€15,147 | -50.6% |
| Turnover | 70 | €118,372 | - | -€118,372 | |
| Goods, raw materials, services and sundry goods | 60/61 | €55,173 | - | -€55,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €239 | -€100 | -29.4% |
| Other operating charges | 640/8 | - | €23 | +€23 | |
| Gross operating margin | 9900 | €63,199 | -€1,611 | -€64,810 | |
| Operating profit (loss) | 9901 | €62,860 | -€1,872 | -€64,732 | |
| Financial income | 75/76B | €2,000 | €3,735 | +€1,735 | +86.8% |
| Recurring financial income | 75 | €2,000 | €3,735 | +€1,735 | +86.8% |
| Financial charges | 65/66B | €354 | €354 | = | 0.0% |
| Recurring financial charges | 65 | €354 | €354 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €64,507 | €1,509 | -€62,997 | -97.7% |
| Income taxes | 67/77 | €5,226 | - | -€5,226 | |
| Profit (loss) for the period | 9904 | €59,281 | €1,509 | -€57,772 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,281 | €1,509 | -€57,772 | -97.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.