JDK KLUSWERKEN: 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.
JDK KLUSWERKEN
Largest movements
- Cash -€22,006
down €22,006 (-63.2%), from €34,841 to €12,836
mainly Investment in fixed assets (net) (-€29,150) and Receivables within one year (-€8,452)
- Tangible fixed assets +€17,190
up €17,190 (+358%), from €4,803 to €21,993
of which Furniture and vehicles: +€17,431
- Receivables within one year +€8,452
up €8,452 (+46.0%), from €18,378 to €26,830
of which Trade receivables: +€9,480
- Debts after one year +€9,711
new in 2025: €9,711
- Other debts -€5,704
down €5,704 (-6.7%), from €85,534 to €79,830
- Profit (loss) carried forward -€4,164
down €4,164 (-10.9%), from -€38,188 to -€42,352
- Current portion of long-term debt +€3,119
up €3,119 (+244%), from €1,280 to €4,399
- Trade debts +€664
new in 2025: €664
- Gross operating margin -€20,833
down €20,833 (-66.3%), from €31,434 to €10,602
- Depreciation -€1,830
down €1,830 (-13.3%), from €13,790 to €11,960
- Financial charges +€554
up €554 (+150%), from €369 to €923
- Other operating charges -€376
down €376 (-18.1%), from €2,082 to €1,706
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 | €58,022 | €61,659 | +€3,636 | +6.3% |
| Fixed assets | 21/28 | €4,803 | €21,993 | +€17,190 | +358% |
| Tangible fixed assets | 22/27 | €4,803 | €21,993 | +€17,190 | +358% |
| Land and buildings | 22 | €241 | - | -€241 | |
| Furniture and vehicles | 24 | €4,562 | €21,993 | +€17,431 | +382% |
| Current assets | 29/58 | €53,219 | €39,666 | -€13,554 | -25.5% |
| Amounts receivable within one year | 40/41 | €18,378 | €26,830 | +€8,452 | +46.0% |
| Trade receivables | 40 | €15,191 | €24,671 | +€9,480 | +62.4% |
| Other amounts receivable | 41 | €3,187 | €2,159 | -€1,028 | -32.3% |
| Cash at bank and in hand | 54/58 | €34,841 | €12,836 | -€22,006 | -63.2% |
| Total equity and liabilities | 10/49 | €58,022 | €61,659 | +€3,636 | +6.3% |
| Equity | 10/15 | -€29,132 | -€33,295 | -€4,164 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,856 | €2,856 | = | 0.0% |
| Distributable reserves | 133 | €2,856 | €2,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,188 | -€42,352 | -€4,164 | -10.9% |
| Amounts payable | 17/49 | €87,154 | €94,954 | +€7,800 | +8.9% |
| Amounts payable after more than one year | 17 | - | €9,711 | +€9,711 | |
| Financial debts | 170/4 | - | €9,711 | +€9,711 | |
| Amounts payable within one year | 42/48 | €87,154 | €85,243 | -€1,911 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €1,280 | €4,399 | +€3,119 | +244% |
| Trade debts | 44 | - | €664 | +€664 | |
| Suppliers | 440/4 | - | €664 | +€664 | |
| Taxes, remuneration and social security | 45 | €340 | €351 | +€10 | +3.0% |
| Taxes | 450/3 | €340 | €351 | +€10 | +3.0% |
| Other amounts payable | 47/48 | €85,534 | €79,830 | -€5,704 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,790 | €11,960 | -€1,830 | -13.3% |
| Other operating charges | 640/8 | €2,082 | €1,706 | -€376 | -18.1% |
| Gross operating margin | 9900 | €31,434 | €10,602 | -€20,833 | -66.3% |
| Operating profit (loss) | 9901 | €15,562 | -€3,065 | -€18,627 | |
| Financial charges | 65/66B | €369 | €923 | +€554 | +150% |
| Recurring financial charges | 65 | €369 | €923 | +€554 | +150% |
| Profit (loss) for the period before taxes | 9903 | €15,193 | -€3,988 | -€19,181 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €15,019 | -€4,164 | -€19,182 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,019 | -€4,164 | -€19,182 |
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 27 October 2026 via checked.be.