J.K. SERVICE: 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. SERVICE
Largest movements
- Cash +€203,228
up €203,228 (+50.5%), from €402,166 to €605,394
mainly Net result for the year (+€134,200) and Trade debts (+€107,334)
- Stocks and contracts -€9,500
no longer reported in 2025 (was €9,500)
- Trade debts +€107,334
up €107,334 (+42.9%), from €250,126 to €357,460
- Other debts +€73,657
up €73,657 (+80.5%), from €91,470 to €165,126
- Gross operating margin +€52,117
up €52,117 (+36.9%), from €141,266 to €193,383
- Taxes +€17,235
up €17,235 (+57.4%), from €30,019 to €47,254
- Staff costs -€16,233
no longer reported in 2025 (was €16,233)
- Other operating charges +€11,262
up €11,262 (+383%), from €2,944 to €14,206
- Financial income +€3,219
up €3,219 (+119%), from €2,711 to €5,930
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 | €662,015 | €845,537 | +€183,522 | +27.7% |
| Fixed assets | 21/28 | €1,525 | €833 | -€692 | -45.4% |
| Tangible fixed assets | 22/27 | €1,525 | €833 | -€692 | -45.4% |
| Furniture and vehicles | 24 | €1,525 | €833 | -€692 | -45.4% |
| Current assets | 29/58 | €660,491 | €844,704 | +€184,214 | +27.9% |
| Stocks and contracts in progress | 3 | €9,500 | - | -€9,500 | |
| Stocks | 30/36 | €9,500 | - | -€9,500 | |
| Amounts receivable within one year | 40/41 | €241,273 | €233,392 | -€7,882 | -3.3% |
| Trade receivables | 40 | €218,114 | €215,607 | -€2,507 | -1.1% |
| Other amounts receivable | 41 | €23,159 | €17,784 | -€5,375 | -23.2% |
| Cash at bank and in hand | 54/58 | €402,166 | €605,394 | +€203,228 | +50.5% |
| Deferred charges and accrued income | 490/1 | €7,551 | €5,919 | -€1,632 | -21.6% |
| Total equity and liabilities | 10/49 | €662,015 | €845,537 | +€183,522 | +27.7% |
| Equity | 10/15 | €308,903 | €308,904 | +€0 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €245,080 | €245,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €117,880 | €110,837 | -€7,043 | -6.0% |
| Distributable reserves | 133 | €121,000 | €128,043 | +€7,043 | +5.8% |
| Profit (loss) carried forward | 14 | €1,823 | €1,824 | +€0 | 0.0% |
| Amounts payable | 17/49 | €353,112 | €536,633 | +€183,521 | +52.0% |
| Amounts payable within one year | 42/48 | €351,219 | €535,017 | +€183,799 | +52.3% |
| Trade debts | 44 | €250,126 | €357,460 | +€107,334 | +42.9% |
| Suppliers | 440/4 | €250,126 | €357,460 | +€107,334 | +42.9% |
| Taxes, remuneration and social security | 45 | €9,623 | €12,431 | +€2,808 | +29.2% |
| Taxes | 450/3 | €9,623 | €12,431 | +€2,808 | +29.2% |
| Other amounts payable | 47/48 | €91,470 | €165,126 | +€73,657 | +80.5% |
| Accrued charges and deferred income | 492/3 | €1,894 | €1,616 | -€277 | -14.6% |
| Remuneration, social security and pensions | 62 | €16,233 | - | -€16,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €914 | €692 | -€222 | -24.3% |
| Other operating charges | 640/8 | €2,944 | €14,206 | +€11,262 | +383% |
| Gross operating margin | 9900 | €141,266 | €193,383 | +€52,117 | +36.9% |
| Operating profit (loss) | 9901 | €121,175 | €178,484 | +€57,310 | +47.3% |
| Financial income | 75/76B | €2,711 | €5,930 | +€3,219 | +119% |
| Recurring financial income | 75 | €2,711 | €5,930 | +€3,219 | +119% |
| Financial charges | 65/66B | €2,679 | €2,961 | +€282 | +10.5% |
| Recurring financial charges | 65 | €2,679 | €2,961 | +€282 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €121,208 | €181,454 | +€60,246 | +49.7% |
| Income taxes | 67/77 | €30,019 | €47,254 | +€17,235 | +57.4% |
| Profit (loss) for the period | 9904 | €91,189 | €134,200 | +€43,011 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €91,189 | €134,200 | +€43,011 | +47.2% |
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.