J&K Bâti: 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&K Bâti
Largest movements
- Receivables within one year +€24,303
up €24,303 (+1,137%), from €2,137 to €26,440
of which Trade receivables: +€25,301
- Cash +€14,267
up €14,267 (+200%), from €7,127 to €21,394
mainly Trade debts (+€22,588) and Depreciation (+€6,171)
- Tangible fixed assets -€6,171
down €6,171 (-32.8%), from €18,788 to €12,617
of which Furniture and vehicles: -€3,204
- Deferred charges and accrued income -€911
down €911 (-100%), from €911 to €0
- Trade debts +€22,588
up €22,588 (+456%), from €4,959 to €27,547
- Profit (loss) carried forward +€5,365
up €5,365 (+891%), from €602 to €5,967
- Tax, wage and social debts +€1,788
up €1,788, from €0 to €1,788
of which Taxes: +€1,788
- Other debts +€1,746
up €1,746 (+13.0%), from €13,403 to €15,149
- Turnover +€197,962
up €197,962 (+783%), from €25,298 to €223,260
- Purchases and services +€187,139
up €187,139 (+962%), from €19,455 to €206,595
- Gross operating margin +€10,823
up €10,823 (+185%), from €5,843 to €16,666
- Depreciation +€3,478
up €3,478 (+129%), from €2,693 to €6,171
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.
Derived cash bridge
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 | €28,964 | €60,451 | +€31,487 | +109% |
| Fixed assets | 21/28 | €18,788 | €12,617 | -€6,171 | -32.8% |
| Tangible fixed assets | 22/27 | €18,788 | €12,617 | -€6,171 | -32.8% |
| Plant, machinery and equipment | 23 | €10,221 | €7,254 | -€2,967 | -29.0% |
| Furniture and vehicles | 24 | €8,567 | €5,363 | -€3,204 | -37.4% |
| Current assets | 29/58 | €10,176 | €47,834 | +€37,659 | +370% |
| Amounts receivable within one year | 40/41 | €2,137 | €26,440 | +€24,303 | +1,137% |
| Trade receivables | 40 | €0 | €25,301 | +€25,301 | |
| Other amounts receivable | 41 | €2,137 | €1,139 | -€998 | -46.7% |
| Cash at bank and in hand | 54/58 | €7,127 | €21,394 | +€14,267 | +200% |
| Deferred charges and accrued income | 490/1 | €911 | €0 | -€911 | -100% |
| Total equity and liabilities | 10/49 | €28,964 | €60,451 | +€31,487 | +109% |
| Equity | 10/15 | €10,602 | €15,967 | +€5,365 | +50.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €602 | €5,967 | +€5,365 | +891% |
| Amounts payable | 17/49 | €18,362 | €44,485 | +€26,123 | +142% |
| Amounts payable within one year | 42/48 | €18,362 | €44,485 | +€26,123 | +142% |
| Trade debts | 44 | €4,959 | €27,547 | +€22,588 | +456% |
| Suppliers | 440/4 | €4,959 | €27,547 | +€22,588 | +456% |
| Taxes, remuneration and social security | 45 | €0 | €1,788 | +€1,788 | |
| Taxes | 450/3 | €0 | €1,788 | +€1,788 | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €13,403 | €15,149 | +€1,746 | +13.0% |
| Turnover | 70 | €25,298 | €223,260 | +€197,962 | +783% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,455 | €206,595 | +€187,139 | +962% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,693 | €6,171 | +€3,478 | +129% |
| Other operating charges | 640/8 | €3,111 | €3,279 | +€168 | +5.4% |
| Gross operating margin | 9900 | €5,843 | €16,666 | +€10,823 | +185% |
| Operating profit (loss) | 9901 | €39 | €7,216 | +€7,177 | +18,187% |
| Financial charges | 65/66B | €74 | €63 | -€11 | -14.9% |
| Recurring financial charges | 65 | €74 | €63 | -€11 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€35 | €7,153 | +€7,188 | |
| Income taxes | 67/77 | - | €1,788 | +€1,788 | |
| Profit (loss) for the period | 9904 | -€35 | €5,365 | +€5,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35 | €5,365 | +€5,399 |
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 25 October 2026 via checked.be.