JK +: what changed
Two fiscal 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.
JK +
Largest movements
- Receivables within one year -€10,768
down €10,768 (-10.1%), from €107,057 to €96,289
- Profit (loss) carried forward -€16,130
down €16,130 (-73.4%), from €21,984 to €5,855
- Gross operating margin -€8,208
down €8,208 (-26.6%), from €30,831 to €22,623
- Financial charges +€3,420
up €3,420 (+13.5%), from €25,318 to €28,739
- Taxes +€2,371
up €2,371 (+368.4%), from €644 to €3,014
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €646,444 | €626,315 | -€20,130 | -3.1% |
| Formation expenses | 20 | €7,014 | €5,612 | -€1,403 | -20.0% |
| Fixed assets | 21/28 | €525,285 | €522,952 | -€2,333 | -0.4% |
| Tangible fixed assets | 22/27 | €525,285 | €522,952 | -€2,333 | -0.4% |
| Land and buildings | 22 | €520,000 | €520,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,285 | €2,952 | -€2,333 | -44.1% |
| Current assets | 29/58 | €114,145 | €97,752 | -€16,394 | -14.4% |
| Amounts receivable within one year | 40/41 | €107,057 | €96,289 | -€10,768 | -10.1% |
| Other amounts receivable | 41 | €107,057 | €96,289 | -€10,768 | -10.1% |
| Cash at bank and in hand | 54/58 | €7,088 | €1,462 | -€5,626 | -79.4% |
| Total equity and liabilities | 10/49 | €646,444 | €626,315 | -€20,130 | -3.1% |
| Equity | 10/15 | €42,444 | €26,315 | -€16,130 | -38.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,984 | €5,855 | -€16,130 | -73.4% |
| Amounts payable | 17/49 | €604,000 | €600,000 | -€4,000 | -0.7% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Financial debts | 170/4 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,899 | €3,736 | -€163 | -4.2% |
| Other operating charges | 640/8 | €3,479 | €3,264 | -€216 | -6.2% |
| Gross operating margin | 9900 | €30,831 | €22,623 | -€8,208 | -26.6% |
| Operating profit (loss) | 9901 | €23,452 | €15,623 | -€7,829 | -33.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €25,318 | €28,739 | +€3,420 | +13.5% |
| Recurring financial charges | 65 | €25,318 | €28,739 | +€3,420 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,866 | -€13,115 | -€11,249 | -602.9% |
| Income taxes | 67/77 | €644 | €3,014 | +€2,371 | +368.4% |
| Profit (loss) for the period | 9904 | -€2,510 | -€16,130 | -€13,620 | -542.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,510 | -€16,130 | -€13,620 | -542.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.