JhkB: 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.
JhkB
Largest movements
- Receivables within one year +€32,670
up €32,670 (+300%), from €10,890 to €43,560
of which Trade receivables: +€32,670
- Tangible fixed assets -€1,619
down €1,619 (-21.9%), from €7,388 to €5,768
of which Furniture and vehicles: -€3,629
- Cash -€1,570
down €1,570 (-37.0%), from €4,247 to €2,677
mainly Receivables within one year (-€32,670) and Investment in fixed assets (net) (-€3,000)
- Reserves +€24,518
up €24,518 (+38.0%), from €64,505 to €89,024
- Other debts +€5,893
up €5,893 (+31.4%), from €18,781 to €24,674
- Depreciation -€3,777
down €3,777 (-45.0%), from €8,397 to €4,619
- Taxes -€1,119
down €1,119 (-9.6%), from €11,619 to €10,500
- Staff costs -€500
down €500 (-100%), from €500 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,410 | €133,928 | +€29,519 | +28.3% |
| Fixed assets | 21/28 | €88,638 | €87,018 | -€1,619 | -1.8% |
| Tangible fixed assets | 22/27 | €7,388 | €5,768 | -€1,619 | -21.9% |
| Plant, machinery and equipment | 23 | - | €2,522 | +€2,522 | |
| Furniture and vehicles | 24 | €3,629 | €0 | -€3,629 | -100% |
| Other tangible fixed assets | 26 | €3,759 | €3,246 | -€512 | -13.6% |
| Financial fixed assets | 28 | €81,250 | €81,250 | = | 0.0% |
| Current assets | 29/58 | €15,772 | €46,910 | +€31,138 | +197% |
| Amounts receivable within one year | 40/41 | €10,890 | €43,560 | +€32,670 | +300% |
| Trade receivables | 40 | €10,890 | €43,560 | +€32,670 | +300% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,247 | €2,677 | -€1,570 | -37.0% |
| Deferred charges and accrued income | 490/1 | €635 | €674 | +€38 | +6.1% |
| Total equity and liabilities | 10/49 | €104,410 | €133,928 | +€29,519 | +28.3% |
| Equity | 10/15 | €67,005 | €91,524 | +€24,518 | +36.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €64,505 | €89,024 | +€24,518 | +38.0% |
| Distributable reserves | 133 | €64,505 | €89,024 | +€24,518 | +38.0% |
| Amounts payable | 17/49 | €37,404 | €42,405 | +€5,000 | +13.4% |
| Amounts payable within one year | 42/48 | €37,260 | €42,257 | +€4,996 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,480 | €17,583 | -€897 | -4.9% |
| Taxes | 450/3 | €18,325 | €17,583 | -€742 | -4.1% |
| Remuneration and social security | 454/9 | €155 | €0 | -€155 | -100% |
| Other amounts payable | 47/48 | €18,781 | €24,674 | +€5,893 | +31.4% |
| Accrued charges and deferred income | 492/3 | €144 | €148 | +€4 | +2.7% |
| Remuneration, social security and pensions | 62 | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,397 | €4,619 | -€3,777 | -45.0% |
| Other operating charges | 640/8 | €871 | €1,171 | +€301 | +34.5% |
| Gross operating margin | 9900 | €42,244 | €41,831 | -€413 | -1.0% |
| Operating profit (loss) | 9901 | €32,477 | €36,040 | +€3,563 | +11.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.1% |
| Financial charges | 65/66B | €1,008 | €1,021 | +€13 | +1.3% |
| Recurring financial charges | 65 | €1,008 | €1,021 | +€13 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €31,469 | €35,019 | +€3,550 | +11.3% |
| Income taxes | 67/77 | €11,619 | €10,500 | -€1,119 | -9.6% |
| Profit (loss) for the period | 9904 | €19,850 | €24,518 | +€4,669 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,850 | €24,518 | +€4,669 | +23.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.