JK INVEST: what changed
JK INVEST
Largest movements
- Current investments +€137,173
new in 2025: €137,173
- Cash -€42,410
down €42,410 (-47.6%), from €89,135 to €46,725
mainly Current investments (-€137,173) and Smaller working-capital items (-€79)
- Profit (loss) carried forward +€94,842
up €94,842 (+26.2%), from -€362,372 to -€267,530
- Gross operating margin +€79,510
up €79,510 (+583%), from €13,635 to €93,145
- Financial income +€7,973
new in 2025: €7,973
- Financial charges +€3,344
up €3,344 (+4,285%), from €78 to €3,422
- Taxes +€2,392
new in 2025: €2,392
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,135 | €183,898 | +€94,763 | +106% |
| Current assets | 29/58 | €89,135 | €183,898 | +€94,763 | +106% |
| Current investments | 50/53 | - | €137,173 | +€137,173 | |
| Cash at bank and in hand | 54/58 | €89,135 | €46,725 | -€42,410 | -47.6% |
| Total equity and liabilities | 10/49 | €89,135 | €183,898 | +€94,763 | +106% |
| Equity | 10/15 | €87,890 | €182,732 | +€94,842 | +108% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Uncalled capital | 101 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €262 | €262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €262 | €262 | = | 0.0% |
| Legal reserve | 130 | €262 | €262 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€362,372 | -€267,530 | +€94,842 | +26.2% |
| Amounts payable | 17/49 | €1,245 | €1,166 | -€79 | -6.3% |
| Amounts payable within one year | 42/48 | €1,245 | €1,166 | -€79 | -6.3% |
| Trade debts | 44 | €55 | - | -€55 | |
| Suppliers | 440/4 | €55 | - | -€55 | |
| Taxes, remuneration and social security | 45 | €1,191 | €1,166 | -€24 | -2.0% |
| Taxes | 450/3 | €1,191 | €1,166 | -€24 | -2.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €13,635 | €93,145 | +€79,510 | +583% |
| Operating profit (loss) | 9901 | €13,186 | €92,683 | +€79,497 | +603% |
| Financial income | 75/76B | - | €7,973 | +€7,973 | |
| Recurring financial income | 75 | - | €7,973 | +€7,973 | |
| Financial charges | 65/66B | €78 | €3,422 | +€3,344 | +4,285% |
| Recurring financial charges | 65 | €78 | €3,422 | +€3,344 | +4,285% |
| Profit (loss) for the period before taxes | 9903 | €13,108 | €97,234 | +€84,126 | +642% |
| Income taxes | 67/77 | - | €2,392 | +€2,392 | |
| Profit (loss) for the period | 9904 | €13,108 | €94,842 | +€81,734 | +624% |
| Profit (loss) for the period to be appropriated | 9905 | €13,108 | €94,842 | +€81,734 | +624% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.