J.K.H.: 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.H.
Largest movements
- Tangible fixed assets -€4,759
down €4,759 (-6.5%), from €72,723 to €67,964
of which Land and buildings: -€4,675
- Debts after one year -€11,731
down €11,731 (-74.9%), from €15,659 to €3,928
- Profit (loss) carried forward +€6,033
up €6,033 (+124%), from €4,880 to €10,913
- Trade debts -€1,210
down €1,210 (-75.6%), from €1,599 to €390
- Gross operating margin +€1,747
up €1,747 (+14.5%), from €12,030 to €13,778
- Taxes +€944
up €944 (+76.0%), from €1,242 to €2,186
- Other operating charges -€760
down €760 (-78.6%), from €967 to €207
- Financial charges -€718
down €718 (-78.9%), from €911 to €192
- Depreciation -€336
down €336 (-6.6%), from €5,095 to €4,759
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 | €111,208 | €106,115 | -€5,094 | -4.6% |
| Fixed assets | 21/28 | €110,693 | €105,934 | -€4,759 | -4.3% |
| Intangible fixed assets | 21 | €37,970 | €37,970 | = | 0.0% |
| Tangible fixed assets | 22/27 | €72,723 | €67,964 | -€4,759 | -6.5% |
| Land and buildings | 22 | €72,639 | €67,964 | -€4,675 | -6.4% |
| Plant, machinery and equipment | 23 | €84 | - | -€84 | |
| Current assets | 29/58 | €516 | €181 | -€335 | -64.9% |
| Cash at bank and in hand | 54/58 | €265 | €62 | -€203 | -76.7% |
| Deferred charges and accrued income | 490/1 | €250 | €119 | -€131 | -52.4% |
| Total equity and liabilities | 10/49 | €111,208 | €106,115 | -€5,094 | -4.6% |
| Equity | 10/15 | €14,037 | €20,069 | +€6,033 | +43.0% |
| Contributions | 10/11 | €7,297 | €7,297 | = | 0.0% |
| Contributions outside capital | 11 | €7,297 | €7,297 | = | 0.0% |
| Other | 1109/19 | €7,297 | €7,297 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,880 | €10,913 | +€6,033 | +124% |
| Amounts payable | 17/49 | €97,172 | €86,045 | -€11,126 | -11.5% |
| Amounts payable after more than one year | 17 | €15,659 | €3,928 | -€11,731 | -74.9% |
| Financial debts | 170/4 | €15,659 | €3,928 | -€11,731 | -74.9% |
| Amounts payable within one year | 42/48 | €69,868 | €70,473 | +€605 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €10,558 | €10,333 | -€226 | -2.1% |
| Trade debts | 44 | €1,599 | €390 | -€1,210 | -75.6% |
| Suppliers | 440/4 | €1,599 | €390 | -€1,210 | -75.6% |
| Taxes, remuneration and social security | 45 | €642 | €1,686 | +€1,044 | +163% |
| Taxes | 450/3 | €642 | €1,686 | +€1,044 | +163% |
| Other amounts payable | 47/48 | €57,068 | €58,064 | +€996 | +1.7% |
| Accrued charges and deferred income | 492/3 | €11,644 | €11,644 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,095 | €4,759 | -€336 | -6.6% |
| Other operating charges | 640/8 | €967 | €207 | -€760 | -78.6% |
| Gross operating margin | 9900 | €12,030 | €13,778 | +€1,747 | +14.5% |
| Operating profit (loss) | 9901 | €5,580 | €8,411 | +€2,831 | +50.7% |
| Financial charges | 65/66B | €911 | €192 | -€718 | -78.9% |
| Recurring financial charges | 65 | €911 | €192 | -€718 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €4,669 | €8,219 | +€3,549 | +76.0% |
| Income taxes | 67/77 | €1,242 | €2,186 | +€944 | +76.0% |
| Profit (loss) for the period | 9904 | €3,427 | €6,033 | +€2,605 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,427 | €6,033 | +€2,605 | +76.0% |
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 14 October 2026 via checked.be.