Jé'Kiné: 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.
Jé'Kiné
Largest movements
- Cash +€37,283
up €37,283 (+418%), from €8,920 to €46,202
mainly Net result for the year (+€36,632) and Tax, wage and social debts (+€9,772)
- Tangible fixed assets +€13,523
up €13,523 (+1,086%), from €1,245 to €14,768
- Deferred charges and accrued income +€5,081
up €5,081 (+44.8%), from €11,328 to €16,409
- Profit (loss) carried forward +€36,632
up €36,632 (+289%), from €12,661 to €49,293
- Tax, wage and social debts +€9,772
up €9,772 (+1,473%), from €663 to €10,436
of which Taxes: +€7,567
- Debts after one year +€5,926
new in 2025: €5,926
- Current portion of long-term debt +€3,509
new in 2025: €3,509
- Gross operating margin +€32,529
up €32,529 (+177%), from €18,411 to €50,940
- Taxes +€6,317
up €6,317 (+173%), from €3,647 to €9,963
- Depreciation +€1,496
up €1,496 (+488%), from €307 to €1,803
- Financial charges +€745
up €745 (+41.5%), from €1,797 to €2,542
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 | €21,493 | €77,379 | +€55,886 | +260% |
| Fixed assets | 21/28 | €1,245 | €14,768 | +€13,523 | +1,086% |
| Tangible fixed assets | 22/27 | €1,245 | €14,768 | +€13,523 | +1,086% |
| Furniture and vehicles | 24 | €1,245 | €14,768 | +€13,523 | +1,086% |
| Current assets | 29/58 | €20,248 | €62,611 | +€42,363 | +209% |
| Cash at bank and in hand | 54/58 | €8,920 | €46,202 | +€37,283 | +418% |
| Deferred charges and accrued income | 490/1 | €11,328 | €16,409 | +€5,081 | +44.8% |
| Total equity and liabilities | 10/49 | €21,493 | €77,379 | +€55,886 | +260% |
| Equity | 10/15 | €13,161 | €49,793 | +€36,632 | +278% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,661 | €49,293 | +€36,632 | +289% |
| Amounts payable | 17/49 | €8,332 | €27,586 | +€19,254 | +231% |
| Amounts payable after more than one year | 17 | - | €5,926 | +€5,926 | |
| Financial debts | 170/4 | - | €5,926 | +€5,926 | |
| Amounts payable within one year | 42/48 | €8,332 | €20,936 | +€12,604 | +151% |
| Current portion of amounts payable after more than one year | 42 | - | €3,509 | +€3,509 | |
| Trade debts | 44 | €1,009 | €743 | -€265 | -26.3% |
| Suppliers | 440/4 | €1,009 | €743 | -€265 | -26.3% |
| Taxes, remuneration and social security | 45 | €663 | €10,436 | +€9,772 | +1,473% |
| Taxes | 450/3 | €663 | €8,231 | +€7,567 | +1,141% |
| Remuneration and social security | 454/9 | - | €2,205 | +€2,205 | |
| Other amounts payable | 47/48 | €6,660 | €6,247 | -€413 | -6.2% |
| Accrued charges and deferred income | 492/3 | - | €724 | +€724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €1,803 | +€1,496 | +488% |
| Gross operating margin | 9900 | €18,411 | €50,940 | +€32,529 | +177% |
| Operating profit (loss) | 9901 | €18,105 | €49,137 | +€31,033 | +171% |
| Financial charges | 65/66B | €1,797 | €2,542 | +€745 | +41.5% |
| Recurring financial charges | 65 | €1,797 | €2,542 | +€745 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €16,308 | €46,596 | +€30,288 | +186% |
| Income taxes | 67/77 | €3,647 | €9,963 | +€6,317 | +173% |
| Profit (loss) for the period | 9904 | €12,661 | €36,632 | +€23,971 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €12,661 | €36,632 | +€23,971 | +189% |
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 22 October 2026 via checked.be.