J.K.I.C.: 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.I.C.
Largest movements
- Receivables within one year +€12,919
up €12,919 (+8.4%), from €153,911 to €166,829
of which Other amounts receivable: +€47,808
- Trade debts -€123,159
down €123,159 (-98.7%), from €124,750 to €1,592
- Other debts +€121,629
up €121,629 (+470%), from €25,906 to €147,535
- Debts after one year -€62,000
no longer reported in 2025 (was €62,000)
- Profit (loss) carried forward +€57,556
up €57,556 (+74.6%), from -€77,185 to -€19,628
- Short-term financial debts +€19,624
new in 2025: €19,624
- Gross operating margin +€44,412
up €44,412 (+338%), from €13,144 to €57,556
- Other operating charges -€7,384
no longer reported in 2025 (was €7,384)
- Depreciation -€3,000
no longer reported in 2025 (was €3,000)
- Financial charges -€1,367
no longer reported in 2025 (was €1,367)
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 | €162,385 | €176,036 | +€13,651 | +8.4% |
| Fixed assets | 21/28 | €4,175 | €4,175 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €4,175 | €4,175 | = | 0.0% |
| Current assets | 29/58 | €158,210 | €171,861 | +€13,651 | +8.6% |
| Amounts receivable within one year | 40/41 | €153,911 | €166,829 | +€12,919 | +8.4% |
| Trade receivables | 40 | €34,889 | - | -€34,889 | |
| Other amounts receivable | 41 | €119,022 | €166,829 | +€47,808 | +40.2% |
| Cash at bank and in hand | 54/58 | €4,299 | €5,031 | +€732 | +17.0% |
| Total equity and liabilities | 10/49 | €162,385 | €176,036 | +€13,651 | +8.4% |
| Equity | 10/15 | -€58,585 | -€1,028 | +€57,556 | +98.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,185 | -€19,628 | +€57,556 | +74.6% |
| Amounts payable | 17/49 | €220,970 | €177,064 | -€43,906 | -19.9% |
| Amounts payable after more than one year | 17 | €62,000 | - | -€62,000 | |
| Financial debts | 170/4 | €62,000 | - | -€62,000 | |
| Amounts payable within one year | 42/48 | €158,970 | €177,064 | +€18,094 | +11.4% |
| Financial debts | 43 | - | €19,624 | +€19,624 | |
| Credit institutions | 430/8 | - | €19,624 | +€19,624 | |
| Trade debts | 44 | €124,750 | €1,592 | -€123,159 | -98.7% |
| Suppliers | 440/4 | €124,750 | €1,592 | -€123,159 | -98.7% |
| Taxes, remuneration and social security | 45 | €8,314 | €8,314 | = | 0.0% |
| Taxes | 450/3 | €144 | €144 | = | 0.0% |
| Remuneration and social security | 454/9 | €8,170 | €8,170 | = | 0.0% |
| Other amounts payable | 47/48 | €25,906 | €147,535 | +€121,629 | +470% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | - | -€3,000 | |
| Other operating charges | 640/8 | €7,384 | - | -€7,384 | |
| Gross operating margin | 9900 | €13,144 | €57,556 | +€44,412 | +338% |
| Operating profit (loss) | 9901 | €2,760 | €57,556 | +€54,796 | +1,985% |
| Financial income | 75/76B | €62 | - | -€62 | |
| Recurring financial income | 75 | €62 | - | -€62 | |
| Financial charges | 65/66B | €1,367 | - | -€1,367 | |
| Recurring financial charges | 65 | €1,367 | - | -€1,367 | |
| Profit (loss) for the period before taxes | 9903 | €1,455 | €57,556 | +€56,101 | +3,855% |
| Profit (loss) for the period | 9904 | €1,455 | €57,556 | +€56,101 | +3,855% |
| Profit (loss) for the period to be appropriated | 9905 | €1,455 | €57,556 | +€56,101 | +3,855% |
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.