JK CONSULTANCY SERVICES: 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 SERVICES
Largest movements
- Cash +€36,396
up €36,396 (+21.2%), from €171,335 to €207,731
mainly Net result for the year (+€138,096) and Other debts (+€57,777)
- Tangible fixed assets -€5,083
down €5,083 (-42.8%), from €11,864 to €6,781
of which Furniture and vehicles: -€3,713
- Deferred charges and accrued income -€2,544
down €2,544 (-96.4%), from €2,640 to €96
- Other debts +€57,777
up €57,777 (+55.2%), from €104,733 to €162,510
- Reserves -€46,904
down €46,904 (-93.1%), from €50,391 to €3,487
of which Distributable reserves: -€46,904
- Tax, wage and social debts +€25,810
up €25,810 (+93.8%), from €27,525 to €53,335
- Trade debts -€6,104
down €6,104 (-64.9%), from €9,406 to €3,302
- Gross operating margin +€20,925
up €20,925 (+12.5%), from €167,048 to €187,973
- Taxes +€5,491
up €5,491 (+14.8%), from €37,148 to €42,639
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 | €211,188 | €241,768 | +€30,580 | +14.5% |
| Fixed assets | 21/28 | €11,864 | €6,781 | -€5,083 | -42.8% |
| Tangible fixed assets | 22/27 | €11,864 | €6,781 | -€5,083 | -42.8% |
| Plant, machinery and equipment | 23 | €4,553 | €3,183 | -€1,370 | -30.1% |
| Furniture and vehicles | 24 | €7,310 | €3,597 | -€3,713 | -50.8% |
| Current assets | 29/58 | €199,324 | €234,987 | +€35,663 | +17.9% |
| Amounts receivable within one year | 40/41 | €25,350 | €27,160 | +€1,811 | +7.1% |
| Trade receivables | 40 | €25,350 | €27,160 | +€1,811 | +7.1% |
| Cash at bank and in hand | 54/58 | €171,335 | €207,731 | +€36,396 | +21.2% |
| Deferred charges and accrued income | 490/1 | €2,640 | €96 | -€2,544 | -96.4% |
| Total equity and liabilities | 10/49 | €211,188 | €241,768 | +€30,580 | +14.5% |
| Equity | 10/15 | €68,991 | €22,087 | -€46,904 | -68.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,391 | €3,487 | -€46,904 | -93.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,531 | €1,627 | -€46,904 | -96.6% |
| Amounts payable | 17/49 | €142,197 | €219,681 | +€77,484 | +54.5% |
| Amounts payable within one year | 42/48 | €141,663 | €219,147 | +€77,484 | +54.7% |
| Trade debts | 44 | €9,406 | €3,302 | -€6,104 | -64.9% |
| Suppliers | 440/4 | €9,406 | €3,302 | -€6,104 | -64.9% |
| Taxes, remuneration and social security | 45 | €27,525 | €53,335 | +€25,810 | +93.8% |
| Taxes | 450/3 | €27,525 | €53,335 | +€25,810 | +93.8% |
| Other amounts payable | 47/48 | €104,733 | €162,510 | +€57,777 | +55.2% |
| Accrued charges and deferred income | 492/3 | €534 | €534 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,354 | €5,083 | +€729 | +16.7% |
| Other operating charges | 640/8 | €707 | €729 | +€22 | +3.1% |
| Gross operating margin | 9900 | €167,048 | €187,973 | +€20,925 | +12.5% |
| Operating profit (loss) | 9901 | €161,986 | €182,160 | +€20,174 | +12.5% |
| Financial charges | 65/66B | €1,690 | €1,426 | -€264 | -15.6% |
| Recurring financial charges | 65 | €1,683 | €1,426 | -€257 | -15.3% |
| Non-recurring financial charges | 66B | €7 | - | -€7 | |
| Profit (loss) for the period before taxes | 9903 | €160,297 | €180,735 | +€20,438 | +12.8% |
| Income taxes | 67/77 | €37,148 | €42,639 | +€5,491 | +14.8% |
| Profit (loss) for the period | 9904 | €123,149 | €138,096 | +€14,947 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,149 | €138,096 | +€14,947 | +12.1% |
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 26 October 2026 via checked.be.