JK CONSULTANCY.COM: 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.COM
Largest movements
- Receivables within one year +€1,237
up €1,237 (+1.3%), from €93,145 to €94,382
- Reserves +€1,520
up €1,520 (+3.0%), from €50,255 to €51,775
of which Distributable reserves: +€3,520
- Gross operating margin +€1,562
up €1,562 (+44.3%), from -€3,522 to -€1,961
- Taxes +€483
up €483 (+163.9%), from €295 to €778
- Financial income -€199
down €199 (-3.8%), from €5,240 to €5,040
- Financial charges -€52
down €52 (-6.2%), from €833 to €782
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,145 | €94,382 | +€1,237 | +1.3% |
| Current assets | 29/58 | €93,145 | €94,382 | +€1,237 | +1.3% |
| Amounts receivable within one year | 40/41 | €93,145 | €94,382 | +€1,237 | +1.3% |
| Other amounts receivable | 41 | €93,145 | €94,382 | +€1,237 | +1.3% |
| Total equity and liabilities | 10/49 | €93,145 | €94,382 | +€1,237 | +1.3% |
| Equity | 10/15 | €83,499 | €85,018 | +€1,520 | +1.8% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €50,255 | €51,775 | +€1,520 | +3.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €48,255 | €51,775 | +€3,520 | +7.3% |
| Profit (loss) carried forward | 14 | €26,544 | €26,544 | = | 0.0% |
| Amounts payable | 17/49 | €9,647 | €9,364 | -€283 | -2.9% |
| Amounts payable within one year | 42/48 | €9,647 | €9,364 | -€283 | -2.9% |
| Financial debts | 43 | €4,986 | €4,151 | -€835 | -16.7% |
| Credit institutions | 430/8 | €4,986 | €4,151 | -€835 | -16.7% |
| Trade debts | 44 | €4,366 | €4,434 | +€68 | +1.6% |
| Suppliers | 440/4 | €4,366 | €4,434 | +€68 | +1.6% |
| Taxes, remuneration and social security | 45 | €295 | €778 | +€483 | +163.9% |
| Taxes | 450/3 | €295 | €778 | +€483 | +163.9% |
| Gross operating margin | 9900 | -€3,522 | -€1,961 | +€1,562 | +44.3% |
| Operating profit (loss) | 9901 | -€3,522 | -€1,961 | +€1,562 | +44.3% |
| Financial income | 75/76B | €5,240 | €5,040 | -€199 | -3.8% |
| Recurring financial income | 75 | €5,240 | €5,040 | -€199 | -3.8% |
| Financial charges | 65/66B | €833 | €782 | -€52 | -6.2% |
| Recurring financial charges | 65 | €833 | €782 | -€52 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €884 | €2,298 | +€1,414 | +159.9% |
| Income taxes | 67/77 | €295 | €778 | +€483 | +163.9% |
| Profit (loss) for the period | 9904 | €589 | €1,520 | +€931 | +157.9% |
| Profit (loss) for the period to be appropriated | 9905 | €589 | €1,520 | +€931 | +157.9% |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.