JK Consultancy: 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.
JK Consultancy
Largest movements
- Cash -€7,548
down €7,548 (-22.7%), from €33,300 to €25,752
mainly Net result for the year (-€7,249) and Receivables within one year (-€699)
- Reserves -€6,595
down €6,595 (-7.0%), from €94,000 to €87,405
- Gross operating margin -€110,509
down €110,509, from €103,950 to -€6,559
- Taxes -€21,577
no longer reported in 2025 (was €21,577)
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 | €131,665 | €124,816 | -€6,849 | -5.2% |
| Current assets | 29/58 | €131,665 | €124,816 | -€6,849 | -5.2% |
| Amounts receivable within one year | 40/41 | €98,365 | €99,064 | +€699 | +0.7% |
| Trade receivables | 40 | €98,010 | €88,010 | -€10,000 | -10.2% |
| Other amounts receivable | 41 | €355 | €11,054 | +€10,699 | +3,012% |
| Cash at bank and in hand | 54/58 | €33,300 | €25,752 | -€7,548 | -22.7% |
| Total equity and liabilities | 10/49 | €131,665 | €124,816 | -€6,849 | -5.2% |
| Equity | 10/15 | €109,653 | €102,405 | -€7,249 | -6.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €94,000 | €87,405 | -€6,595 | -7.0% |
| Distributable reserves | 133 | €94,000 | €87,405 | -€6,595 | -7.0% |
| Profit (loss) carried forward | 14 | €653 | - | -€653 | |
| Amounts payable | 17/49 | €22,012 | €22,412 | +€400 | +1.8% |
| Amounts payable within one year | 42/48 | €22,012 | €22,412 | +€400 | +1.8% |
| Trade debts | 44 | - | €444 | +€444 | |
| Suppliers | 440/4 | - | €444 | +€444 | |
| Taxes, remuneration and social security | 45 | €21,577 | €21,577 | = | 0.0% |
| Taxes | 450/3 | €21,577 | €21,577 | = | 0.0% |
| Other amounts payable | 47/48 | €435 | €391 | -€44 | -10.2% |
| Other operating charges | 640/8 | €118 | €919 | +€801 | +679% |
| Gross operating margin | 9900 | €103,950 | -€6,559 | -€110,509 | |
| Operating profit (loss) | 9901 | €103,832 | -€7,479 | -€111,311 | |
| Financial income | 75/76B | - | €275 | +€275 | |
| Recurring financial income | 75 | - | €275 | +€275 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €103,789 | -€7,249 | -€111,037 | |
| Income taxes | 67/77 | €21,577 | - | -€21,577 | |
| Profit (loss) for the period | 9904 | €82,212 | -€7,249 | -€89,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,212 | -€7,249 | -€89,460 |
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 1 November 2026 via checked.be.