JFB KINE: 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.
JFB KINE
Largest movements
- Deferred charges and accrued income -€6,775
down €6,775 (-90.0%), from €7,525 to €750
- Cash +€4,583
up €4,583 (+74.1%), from €6,184 to €10,767
mainly Deferred charges and accrued income (+€6,775) and Net result for the year (+€1,243)
- Tangible fixed assets +€308
up €308 (+7.0%), from €4,408 to €4,716
of which Plant, machinery and equipment: +€765
- Trade debts -€2,500
no longer reported in 2025 (was €2,500)
- Profit (loss) carried forward +€1,243
up €1,243 (+14.0%), from €8,887 to €10,130
- Tax, wage and social debts -€504
down €504 (-13.6%), from €3,699 to €3,195
- Purchases and services +€7,204
up €7,204 (+8.9%), from €81,256 to €88,460
- Turnover +€6,328
up €6,328 (+7.3%), from €86,757 to €93,085
- Financial charges +€1,139
up €1,139 (+2,649%), from €43 to €1,182
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 | €18,567 | €16,683 | -€1,884 | -10.1% |
| Fixed assets | 21/28 | €4,858 | €5,166 | +€308 | +6.3% |
| Tangible fixed assets | 22/27 | €4,408 | €4,716 | +€308 | +7.0% |
| Land and buildings | 22 | €2,286 | €1,829 | -€457 | -20.0% |
| Plant, machinery and equipment | 23 | €2,122 | €2,887 | +€765 | +36.1% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €13,709 | €11,517 | -€2,192 | -16.0% |
| Cash at bank and in hand | 54/58 | €6,184 | €10,767 | +€4,583 | +74.1% |
| Deferred charges and accrued income | 490/1 | €7,525 | €750 | -€6,775 | -90.0% |
| Total equity and liabilities | 10/49 | €18,567 | €16,683 | -€1,884 | -10.1% |
| Equity | 10/15 | €11,887 | €13,130 | +€1,243 | +10.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €8,887 | €10,130 | +€1,243 | +14.0% |
| Amounts payable | 17/49 | €6,680 | €3,553 | -€3,127 | -46.8% |
| Amounts payable within one year | 42/48 | €6,680 | €3,553 | -€3,127 | -46.8% |
| Trade debts | 44 | €2,500 | - | -€2,500 | |
| Suppliers | 440/4 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €3,699 | €3,195 | -€504 | -13.6% |
| Taxes | 450/3 | €3,699 | €3,195 | -€504 | -13.6% |
| Other amounts payable | 47/48 | €481 | €358 | -€123 | -25.6% |
| Turnover | 70 | €86,757 | €93,085 | +€6,328 | +7.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,256 | €88,460 | +€7,204 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508 | €1,149 | +€641 | +126% |
| Other operating charges | 640/8 | €159 | €352 | +€193 | +121% |
| Gross operating margin | 9900 | €5,501 | €4,625 | -€876 | -15.9% |
| Operating profit (loss) | 9901 | €4,834 | €3,124 | -€1,710 | -35.4% |
| Financial charges | 65/66B | €43 | €1,182 | +€1,139 | +2,649% |
| Recurring financial charges | 65 | €43 | €1,182 | +€1,139 | +2,649% |
| Profit (loss) for the period before taxes | 9903 | €4,791 | €1,942 | -€2,849 | -59.5% |
| Income taxes | 67/77 | €1,175 | €699 | -€476 | -40.5% |
| Profit (loss) for the period | 9904 | €3,616 | €1,243 | -€2,373 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,616 | €1,243 | -€2,373 | -65.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.