J&K Projecten: 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 Projecten
Largest movements
- Cash +€7,310
up €7,310 (+37.7%), from €19,383 to €26,693
mainly Net result for the year (+€11,795) and Deferred charges and accrued income (+€2,650)
- Deferred charges and accrued income -€2,650
down €2,650 (-24.7%), from €10,743 to €8,092
- Receivables within one year +€1,069
up €1,069 (+153%), from €697 to €1,766
- Tangible fixed assets +€587
up €587 (+12.9%), from €4,557 to €5,144
of which Furniture and vehicles: +€1,160
- Reserves +€11,795
up €11,795 (+73.6%), from €16,016 to €27,811
- Other debts -€4,799
down €4,799 (-56.6%), from €8,482 to €3,683
- Tax, wage and social debts -€1,318
down €1,318 (-21.5%), from €6,136 to €4,818
- Accrued charges and deferred income +€738
new in 2025: €738
- Gross operating margin -€2,817
down €2,817 (-13.2%), from €21,369 to €18,552
- Depreciation +€1,131
up €1,131 (+258%), from €438 to €1,570
- Financial charges +€667
up €667 (+120%), from €554 to €1,220
- Taxes -€487
down €487 (-11.2%), from €4,361 to €3,874
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 | €35,379 | €41,694 | +€6,315 | +17.8% |
| Fixed assets | 21/28 | €4,557 | €5,144 | +€587 | +12.9% |
| Tangible fixed assets | 22/27 | €4,557 | €5,144 | +€587 | +12.9% |
| Plant, machinery and equipment | 23 | €2,749 | €2,176 | -€574 | -20.9% |
| Furniture and vehicles | 24 | €1,808 | €2,968 | +€1,160 | +64.2% |
| Current assets | 29/58 | €30,822 | €36,551 | +€5,728 | +18.6% |
| Amounts receivable within one year | 40/41 | €697 | €1,766 | +€1,069 | +153% |
| Other amounts receivable | 41 | €697 | €1,766 | +€1,069 | +153% |
| Cash at bank and in hand | 54/58 | €19,383 | €26,693 | +€7,310 | +37.7% |
| Deferred charges and accrued income | 490/1 | €10,743 | €8,092 | -€2,650 | -24.7% |
| Total equity and liabilities | 10/49 | €35,379 | €41,694 | +€6,315 | +17.8% |
| Equity | 10/15 | €19,016 | €30,811 | +€11,795 | +62.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,016 | €27,811 | +€11,795 | +73.6% |
| Distributable reserves | 133 | €16,016 | €27,811 | +€11,795 | +73.6% |
| Amounts payable | 17/49 | €16,363 | €10,883 | -€5,480 | -33.5% |
| Amounts payable within one year | 42/48 | €16,363 | €10,146 | -€6,217 | -38.0% |
| Trade debts | 44 | €1,745 | €1,644 | -€101 | -5.8% |
| Suppliers | 440/4 | €1,745 | €1,644 | -€101 | -5.8% |
| Taxes, remuneration and social security | 45 | €6,136 | €4,818 | -€1,318 | -21.5% |
| Taxes | 450/3 | €6,136 | €4,818 | -€1,318 | -21.5% |
| Other amounts payable | 47/48 | €8,482 | €3,683 | -€4,799 | -56.6% |
| Accrued charges and deferred income | 492/3 | - | €738 | +€738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €1,570 | +€1,131 | +258% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €21,369 | €18,552 | -€2,817 | -13.2% |
| Operating profit (loss) | 9901 | €20,931 | €16,863 | -€4,068 | -19.4% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €554 | €1,220 | +€667 | +120% |
| Recurring financial charges | 65 | €554 | €1,220 | +€667 | +120% |
| Profit (loss) for the period before taxes | 9903 | €20,377 | €15,669 | -€4,708 | -23.1% |
| Income taxes | 67/77 | €4,361 | €3,874 | -€487 | -11.2% |
| Profit (loss) for the period | 9904 | €16,016 | €11,795 | -€4,221 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,016 | €11,795 | -€4,221 | -26.4% |
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 20 October 2026 via checked.be.