JeKri: 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.
JeKri
Largest movements
- Current investments -€48,617
down €48,617 (-32.4%), from €150,000 to €101,383
- Cash +€16,681
up €16,681 (+15.9%), from €105,124 to €121,805
mainly Net result for the year (+€55,271) and Current investments (+€48,617)
- Reserves -€72,238
down €72,238 (-18.4%), from €392,322 to €320,084
- Other debts +€30,645
up €30,645 (+13.4%), from €228,258 to €258,903
- Tax, wage and social debts +€14,447
up €14,447 (+177%), from €8,149 to €22,596
- Gross operating margin -€19,457
down €19,457 (-12.5%), from €155,058 to €135,601
- Depreciation +€4,274
up €4,274 (+21.1%), from €20,293 to €24,567
- Financial income +€2,356
up €2,356 (+78,544%), from €3 to €2,359
- Financial charges -€2,047
down €2,047 (-11.9%), from €17,229 to €15,182
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 | €673,813 | €647,816 | -€25,996 | -3.9% |
| Fixed assets | 21/28 | €412,204 | €417,748 | +€5,544 | +1.3% |
| Tangible fixed assets | 22/27 | €411,845 | €417,467 | +€5,623 | +1.4% |
| Land and buildings | 22 | €408,566 | €413,496 | +€4,930 | +1.2% |
| Plant, machinery and equipment | 23 | - | €1,632 | +€1,632 | |
| Furniture and vehicles | 24 | €3,278 | €2,339 | -€939 | -28.7% |
| Financial fixed assets | 28 | €359 | €281 | -€79 | -21.9% |
| Current assets | 29/58 | €261,609 | €230,069 | -€31,540 | -12.1% |
| Amounts receivable within one year | 40/41 | €4,148 | €4,168 | +€20 | +0.5% |
| Trade receivables | 40 | - | €20 | +€20 | |
| Other amounts receivable | 41 | €4,148 | €4,148 | = | 0.0% |
| Current investments | 50/53 | €150,000 | €101,383 | -€48,617 | -32.4% |
| Cash at bank and in hand | 54/58 | €105,124 | €121,805 | +€16,681 | +15.9% |
| Deferred charges and accrued income | 490/1 | €2,336 | €2,713 | +€377 | +16.1% |
| Total equity and liabilities | 10/49 | €673,813 | €647,816 | -€25,996 | -3.9% |
| Equity | 10/15 | €410,872 | €338,634 | -€72,238 | -17.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €392,322 | €320,084 | -€72,238 | -18.4% |
| Distributable reserves | 133 | €392,322 | €320,084 | -€72,238 | -18.4% |
| Amounts payable | 17/49 | €262,940 | €309,182 | +€46,242 | +17.6% |
| Amounts payable within one year | 42/48 | €246,167 | €291,399 | +€45,232 | +18.4% |
| Trade debts | 44 | €9,761 | €9,900 | +€140 | +1.4% |
| Suppliers | 440/4 | €9,761 | €9,900 | +€140 | +1.4% |
| Taxes, remuneration and social security | 45 | €8,149 | €22,596 | +€14,447 | +177% |
| Taxes | 450/3 | €8,149 | €22,596 | +€14,447 | +177% |
| Other amounts payable | 47/48 | €228,258 | €258,903 | +€30,645 | +13.4% |
| Accrued charges and deferred income | 492/3 | €16,773 | €17,783 | +€1,010 | +6.0% |
| Non-recurring operating income | 76A | - | €519 | +€519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,293 | €24,567 | +€4,274 | +21.1% |
| Other operating charges | 640/8 | €2,255 | €2,311 | +€56 | +2.5% |
| Gross operating margin | 9900 | €155,058 | €135,601 | -€19,457 | -12.5% |
| Operating profit (loss) | 9901 | €132,510 | €108,723 | -€23,787 | -18.0% |
| Financial income | 75/76B | €3 | €2,359 | +€2,356 | +78,544% |
| Recurring financial income | 75 | €3 | €2,359 | +€2,356 | +78,544% |
| Financial charges | 65/66B | €17,229 | €15,182 | -€2,047 | -11.9% |
| Recurring financial charges | 65 | €17,229 | €15,182 | -€2,047 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €115,283 | €95,900 | -€19,383 | -16.8% |
| Income taxes | 67/77 | €40,276 | €40,629 | +€353 | +0.9% |
| Profit (loss) for the period | 9904 | €75,007 | €55,271 | -€19,736 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,007 | €55,271 | -€19,736 | -26.3% |
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.