J.K. ENTERPRISES: 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. ENTERPRISES
Largest movements
- Stocks and contracts +€29,870
up €29,870 (+43.3%), from €69,030 to €98,900
- Cash -€27,918
down €27,918 (-53.7%), from €51,999 to €24,081
mainly Tax, wage and social debts (-€29,922) and Stocks and contracts (-€29,870)
- Receivables within one year +€27,715
up €27,715 (+38.5%), from €71,898 to €99,612
of which Trade receivables: +€29,155
- Other debts +€40,035
up €40,035 (+54.5%), from €73,419 to €113,454
- Tax, wage and social debts -€29,922
down €29,922 (-99.7%), from €30,000 to €78
of which Remuneration and social security: -€30,000
- Profit (loss) carried forward +€29,006
up €29,006 (+58.5%), from €49,623 to €78,629
- Trade debts -€21,275
down €21,275 (-66.8%), from €31,826 to €10,551
- Contributions +€12,392
up €12,392 (+200%), from €6,200 to €18,592
- Staff costs -€30,000
down €30,000 (-100%), from €30,000 to €0
- Gross operating margin +€20,066
up €20,066 (+131%), from €15,338 to €35,404
- Financial charges -€1,942
down €1,942 (-49.5%), from €3,923 to €1,981
- Other operating charges +€1,835
up €1,835 (+82.9%), from €2,214 to €4,049
- Depreciation -€662
down €662 (-100%), from €662 to €0
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,927 | €223,163 | +€30,236 | +15.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €192,927 | €223,163 | +€30,236 | +15.7% |
| Stocks and contracts in progress | 3 | €69,030 | €98,900 | +€29,870 | +43.3% |
| Stocks | 30/36 | €69,030 | €98,900 | +€29,870 | +43.3% |
| Amounts receivable within one year | 40/41 | €71,898 | €99,612 | +€27,715 | +38.5% |
| Trade receivables | 40 | €64,749 | €93,904 | +€29,155 | +45.0% |
| Other amounts receivable | 41 | €7,148 | €5,708 | -€1,440 | -20.1% |
| Cash at bank and in hand | 54/58 | €51,999 | €24,081 | -€27,918 | -53.7% |
| Deferred charges and accrued income | 490/1 | - | €570 | +€570 | |
| Total equity and liabilities | 10/49 | €192,927 | €223,163 | +€30,236 | +15.7% |
| Equity | 10/15 | €57,682 | €99,081 | +€41,398 | +71.8% |
| Contributions | 10/11 | €6,200 | €18,592 | +€12,392 | +200% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,623 | €78,629 | +€29,006 | +58.5% |
| Amounts payable | 17/49 | €135,245 | €124,083 | -€11,162 | -8.3% |
| Amounts payable within one year | 42/48 | €135,245 | €124,083 | -€11,162 | -8.3% |
| Trade debts | 44 | €31,826 | €10,551 | -€21,275 | -66.8% |
| Suppliers | 440/4 | €31,826 | €10,551 | -€21,275 | -66.8% |
| Taxes, remuneration and social security | 45 | €30,000 | €78 | -€29,922 | -99.7% |
| Taxes | 450/3 | - | €78 | +€78 | |
| Remuneration and social security | 454/9 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts payable | 47/48 | €73,419 | €113,454 | +€40,035 | +54.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,574 | €0 | -€1,574 | -100% |
| Remuneration, social security and pensions | 62 | €30,000 | €0 | -€30,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €0 | -€662 | -100% |
| Other operating charges | 640/8 | €2,214 | €4,049 | +€1,835 | +82.9% |
| Gross operating margin | 9900 | €15,338 | €35,404 | +€20,066 | +131% |
| Operating profit (loss) | 9901 | -€17,538 | €31,355 | +€48,893 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,923 | €1,981 | -€1,942 | -49.5% |
| Recurring financial charges | 65 | €3,923 | €1,981 | -€1,942 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,461 | €29,374 | +€50,835 | |
| Income taxes | 67/77 | - | €368 | +€368 | |
| Profit (loss) for the period | 9904 | -€21,461 | €29,006 | +€50,467 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,461 | €29,006 | +€50,467 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.