JK CONCEPT: 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 CONCEPT
Largest movements
- Cash -€80,894
down €80,894 (-94.8%), from €85,299 to €4,405
mainly Other debts (-€74,980) and Stocks and contracts (-€3,466)
- Stocks and contracts +€3,466
up €3,466 (+3.1%), from €112,024 to €115,490
- Other debts -€74,980
down €74,980 (-67.3%), from €111,434 to €36,454
- Profit (loss) carried forward -€2,035
down €2,035 (-37.5%), from -€5,431 to -€7,466
- Gross operating margin +€3,286
up €3,286 (+74.6%), from -€4,407 to -€1,121
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
- Financial charges +€262
up €262 (+103.8%), from €253 to €515
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.
Cash bridge derived
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 | €197,323 | €119,988 | -€77,335 | -39.2% |
| Current assets | 29/58 | €197,323 | €119,988 | -€77,335 | -39.2% |
| Stocks and contracts in progress | 3 | €112,024 | €115,490 | +€3,466 | +3.1% |
| Stocks | 30/36 | €112,024 | €115,490 | +€3,466 | +3.1% |
| Amounts receivable within one year | 40/41 | - | €93 | +€93 | |
| Trade receivables | 40 | - | €59 | +€59 | |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €85,299 | €4,405 | -€80,894 | -94.8% |
| Total equity and liabilities | 10/49 | €197,323 | €119,988 | -€77,335 | -39.2% |
| Equity | 10/15 | €4,569 | €2,534 | -€2,035 | -44.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,431 | -€7,466 | -€2,035 | -37.5% |
| Amounts payable | 17/49 | €192,754 | €117,454 | -€75,300 | -39.1% |
| Amounts payable within one year | 42/48 | €191,754 | €116,454 | -€75,300 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | €284 | - | -€284 | |
| Taxes | 450/3 | €284 | - | -€284 | |
| Other amounts payable | 47/48 | €111,434 | €36,454 | -€74,980 | -67.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | -€4,407 | -€1,121 | +€3,286 | +74.6% |
| Operating profit (loss) | 9901 | -€5,178 | -€1,520 | +€3,658 | +70.6% |
| Financial charges | 65/66B | €253 | €515 | +€262 | +103.8% |
| Recurring financial charges | 65 | €253 | €515 | +€262 | +103.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,431 | -€2,035 | +€3,396 | +62.5% |
| Profit (loss) for the period | 9904 | -€5,431 | -€2,035 | +€3,396 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,431 | -€2,035 | +€3,396 | +62.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.