J & K Solutions: 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 Solutions
Largest movements
- Cash +€4,498
up €4,498 (+1,122%), from €401 to €4,899
mainly Net result for the year (+€15,353) and Tax, wage and social debts (+€8,205)
- Deferred charges and accrued income +€4,333
new in 2024: €4,333
- Receivables within one year +€3,319
up €3,319 (+6.3%), from €52,796 to €56,115
of which Other amounts receivable: +€19,506
- Reserves +€13,635
up €13,635 (+60.4%), from €22,575 to €36,210
- Tax, wage and social debts +€8,205
up €8,205 (+45.7%), from €17,949 to €26,154
of which Taxes: +€8,185
- Trade debts -€5,291
down €5,291 (-30.2%), from €17,516 to €12,224
- Other debts -€2,282
down €2,282 (-44.6%), from €5,120 to €2,838
- Accrued charges and deferred income -€1,646
down €1,646 (-82.7%), from €1,990 to €343
- Gross operating margin +€11,731
up €11,731 (+52.4%), from €22,367 to €34,097
- Other operating charges +€3,897
up €3,897 (+1,261%), from €309 to €4,206
- Taxes +€3,228
up €3,228 (+41.6%), from €7,751 to €10,978
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,209 | €85,845 | +€12,636 | +17.3% |
| Fixed assets | 21/28 | €10,567 | €11,053 | +€486 | +4.6% |
| Tangible fixed assets | 22/27 | €10,567 | €11,053 | +€486 | +4.6% |
| Land and buildings | 22 | €8,569 | €9,089 | +€520 | +6.1% |
| Plant, machinery and equipment | 23 | €1,999 | €1,965 | -€34 | -1.7% |
| Current assets | 29/58 | €62,641 | €74,791 | +€12,150 | +19.4% |
| Amounts receivable after more than one year | 29 | €9,445 | €9,445 | = | 0.0% |
| Trade receivables | 290 | €9,445 | €9,445 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,796 | €56,115 | +€3,319 | +6.3% |
| Trade receivables | 40 | €32,717 | €16,530 | -€16,187 | -49.5% |
| Other amounts receivable | 41 | €20,079 | €39,585 | +€19,506 | +97.1% |
| Cash at bank and in hand | 54/58 | €401 | €4,899 | +€4,498 | +1,122% |
| Deferred charges and accrued income | 490/1 | - | €4,333 | +€4,333 | |
| Total equity and liabilities | 10/49 | €73,209 | €85,845 | +€12,636 | +17.3% |
| Equity | 10/15 | €30,635 | €44,270 | +€13,635 | +44.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €22,575 | €36,210 | +€13,635 | +60.4% |
| Distributable reserves | 133 | €22,575 | €36,210 | +€13,635 | +60.4% |
| Amounts payable | 17/49 | €42,574 | €41,575 | -€999 | -2.3% |
| Amounts payable within one year | 42/48 | €40,585 | €41,231 | +€647 | +1.6% |
| Trade debts | 44 | €17,516 | €12,224 | -€5,291 | -30.2% |
| Suppliers | 440/4 | €17,516 | €12,224 | -€5,291 | -30.2% |
| Advances received on contracts in progress | 46 | - | €16 | +€16 | |
| Taxes, remuneration and social security | 45 | €17,949 | €26,154 | +€8,205 | +45.7% |
| Taxes | 450/3 | €17,321 | €25,506 | +€8,185 | +47.3% |
| Remuneration and social security | 454/9 | €628 | €648 | +€20 | +3.2% |
| Other amounts payable | 47/48 | €5,120 | €2,838 | -€2,282 | -44.6% |
| Accrued charges and deferred income | 492/3 | €1,990 | €343 | -€1,646 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,069 | €2,873 | -€196 | -6.4% |
| Other operating charges | 640/8 | €309 | €4,206 | +€3,897 | +1,261% |
| Gross operating margin | 9900 | €22,367 | €34,097 | +€11,731 | +52.4% |
| Operating profit (loss) | 9901 | €18,988 | €27,018 | +€8,030 | +42.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -93.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -93.8% |
| Financial charges | 65/66B | €680 | €686 | +€6 | +0.9% |
| Recurring financial charges | 65 | €680 | €686 | +€6 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €18,309 | €26,332 | +€8,022 | +43.8% |
| Income taxes | 67/77 | €7,751 | €10,978 | +€3,228 | +41.6% |
| Profit (loss) for the period | 9904 | €10,559 | €15,353 | +€4,795 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,559 | €15,353 | +€4,795 | +45.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.