J&K Holding: 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 Holding
Largest movements
- Receivables within one year +€167,620
up €167,620 (+325%), from €51,621 to €219,241
of which Trade receivables: +€156,291
- Cash +€48,717
up €48,717 (+55.6%), from €87,584 to €136,301
mainly Trade debts (+€138,207) and Net result for the year (+€79,117)
- Trade debts +€138,207
up €138,207 (+501%), from €27,612 to €165,819
- Reserves +€79,117
up €79,117 (+12.1%), from €653,150 to €732,267
- Financial income -€17,531
down €17,531 (-98.4%), from €17,824 to €294
- Gross operating margin +€5,208
up €5,208 (+3.2%), from €163,473 to €168,681
- Taxes -€3,135
down €3,135 (-10.0%), from €31,426 to €28,291
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 | €3,151,826 | €3,368,318 | +€216,492 | +6.9% |
| Fixed assets | 21/28 | €2,400,000 | €2,400,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,400,000 | €2,400,000 | = | 0.0% |
| Current assets | 29/58 | €751,826 | €968,318 | +€216,492 | +28.8% |
| Amounts receivable within one year | 40/41 | €51,621 | €219,241 | +€167,620 | +325% |
| Trade receivables | 40 | €44,574 | €200,865 | +€156,291 | +351% |
| Other amounts receivable | 41 | €7,047 | €18,376 | +€11,329 | +161% |
| Current investments | 50/53 | €612,570 | €612,776 | +€206 | 0.0% |
| Cash at bank and in hand | 54/58 | €87,584 | €136,301 | +€48,717 | +55.6% |
| Deferred charges and accrued income | 490/1 | €50 | - | -€50 | |
| Total equity and liabilities | 10/49 | €3,151,826 | €3,368,318 | +€216,492 | +6.9% |
| Equity | 10/15 | €1,853,150 | €1,932,267 | +€79,117 | +4.3% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €653,150 | €732,267 | +€79,117 | +12.1% |
| Distributable reserves | 133 | €653,150 | €732,267 | +€79,117 | +12.1% |
| Amounts payable | 17/49 | €1,298,676 | €1,436,051 | +€137,375 | +10.6% |
| Amounts payable after more than one year | 17 | €1,200,000 | €1,200,000 | = | 0.0% |
| Financial debts | 170/4 | €1,200,000 | €1,200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,676 | €176,051 | +€137,375 | +355% |
| Trade debts | 44 | €27,612 | €165,819 | +€138,207 | +501% |
| Suppliers | 440/4 | €27,612 | €165,819 | +€138,207 | +501% |
| Taxes, remuneration and social security | 45 | €11,064 | €10,232 | -€832 | -7.5% |
| Taxes | 450/3 | €11,064 | €10,232 | -€832 | -7.5% |
| Accrued charges and deferred income | 492/3 | €60,000 | €60,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,108 | €1,243 | +€135 | +12.1% |
| Gross operating margin | 9900 | €163,473 | €168,681 | +€5,208 | +3.2% |
| Operating profit (loss) | 9901 | €162,365 | €167,439 | +€5,074 | +3.1% |
| Financial income | 75/76B | €17,824 | €294 | -€17,531 | -98.4% |
| Recurring financial income | 75 | €17,824 | €294 | -€17,531 | -98.4% |
| Financial charges | 65/66B | €60,140 | €60,324 | +€184 | +0.3% |
| Recurring financial charges | 65 | €60,140 | €60,324 | +€184 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €120,049 | €107,408 | -€12,641 | -10.5% |
| Income taxes | 67/77 | €31,426 | €28,291 | -€3,135 | -10.0% |
| Profit (loss) for the period | 9904 | €88,623 | €79,117 | -€9,506 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,623 | €79,117 | -€9,506 | -10.7% |
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 26 October 2026 via checked.be.