JK-LP & co: 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-LP & co
Largest movements
- Receivables within one year -€42,528
down €42,528 (-35.7%), from €119,199 to €76,671
of which Trade receivables: -€31,875
- Stocks and contracts -€35,629
down €35,629 (-100%), from €35,629 to €0
- Cash -€30,671
down €30,671 (-90.9%), from €33,728 to €3,057
mainly Net result for the year (-€126,736) and Deferred charges and accrued income (-€1,291)
- Profit (loss) carried forward -€126,736
down €126,736, from €3,803 to -€122,933
- Trade debts +€13,545
up €13,545 (+12.0%), from €113,198 to €126,743
- Tax, wage and social debts +€6,050
up €6,050 (+96.7%), from €6,254 to €12,304
of which Remuneration and social security: +€4,733
- Gross operating margin -€125,448
down €125,448, from €46,706 to -€78,743
- Staff costs +€2,662
up €2,662 (+6.2%), from €43,273 to €45,936
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 | €190,768 | €82,770 | -€107,997 | -56.6% |
| Fixed assets | 21/28 | €2,054 | €1,594 | -€461 | -22.4% |
| Tangible fixed assets | 22/27 | €2,054 | €1,594 | -€461 | -22.4% |
| Plant, machinery and equipment | 23 | €1,703 | €1,566 | -€137 | -8.1% |
| Furniture and vehicles | 24 | €351 | €28 | -€323 | -92.0% |
| Current assets | 29/58 | €188,713 | €81,176 | -€107,537 | -57.0% |
| Stocks and contracts in progress | 3 | €35,629 | €0 | -€35,629 | -100% |
| Contracts in progress | 37 | €35,629 | €0 | -€35,629 | -100% |
| Amounts receivable within one year | 40/41 | €119,199 | €76,671 | -€42,528 | -35.7% |
| Trade receivables | 40 | €97,648 | €65,773 | -€31,875 | -32.6% |
| Other amounts receivable | 41 | €21,550 | €10,897 | -€10,653 | -49.4% |
| Cash at bank and in hand | 54/58 | €33,728 | €3,057 | -€30,671 | -90.9% |
| Deferred charges and accrued income | 490/1 | €158 | €1,449 | +€1,291 | +819% |
| Total equity and liabilities | 10/49 | €190,768 | €82,770 | -€107,997 | -56.6% |
| Equity | 10/15 | €70,459 | -€56,277 | -€126,736 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €60,356 | €60,356 | = | 0.0% |
| Distributable reserves | 133 | €60,356 | €60,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,803 | -€122,933 | -€126,736 | |
| Amounts payable | 17/49 | €120,308 | €139,047 | +€18,739 | +15.6% |
| Amounts payable within one year | 42/48 | €119,452 | €139,047 | +€19,596 | +16.4% |
| Trade debts | 44 | €113,198 | €126,743 | +€13,545 | +12.0% |
| Suppliers | 440/4 | €113,198 | €126,743 | +€13,545 | +12.0% |
| Taxes, remuneration and social security | 45 | €6,254 | €12,304 | +€6,050 | +96.7% |
| Taxes | 450/3 | €0 | €1,317 | +€1,317 | |
| Remuneration and social security | 454/9 | €6,254 | €10,987 | +€4,733 | +75.7% |
| Accrued charges and deferred income | 492/3 | €857 | €0 | -€857 | -100% |
| Remuneration, social security and pensions | 62 | €43,273 | €45,936 | +€2,662 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,897 | €1,488 | -€409 | -21.5% |
| Other operating charges | 640/8 | €574 | €658 | +€84 | +14.7% |
| Gross operating margin | 9900 | €46,706 | -€78,743 | -€125,448 | |
| Operating profit (loss) | 9901 | €961 | -€126,825 | -€127,786 | |
| Financial income | 75/76B | €279 | €228 | -€52 | -18.5% |
| Recurring financial income | 75 | €279 | €228 | -€52 | -18.5% |
| Financial charges | 65/66B | €142 | €139 | -€3 | -2.0% |
| Recurring financial charges | 65 | €142 | €139 | -€3 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,098 | -€126,736 | -€127,835 | |
| Income taxes | 67/77 | €400 | €0 | -€400 | -100% |
| Profit (loss) for the period | 9904 | €698 | -€126,736 | -€127,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €698 | -€126,736 | -€127,434 |
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 29 October 2026 via checked.be.