JK Management & Consulting: 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 Management & Consulting
Largest movements
- Receivables within one year +€32,188
up €32,188 (+1,073%), from €3,000 to €35,188
- Cash -€1,942
down €1,942 (-1.3%), from €146,988 to €145,046
mainly Receivables within one year (-€32,188) and Tax, wage and social debts (-€10,076)
- Reserves +€43,087
up €43,087 (+44.5%), from €96,723 to €139,809
- Tax, wage and social debts -€10,076
down €10,076 (-22.4%), from €44,960 to €34,884
of which Remuneration and social security: -€10,103
- Other debts -€4,002
down €4,002 (-78.6%), from €5,088 to €1,087
- Gross operating margin -€3,806
down €3,806 (-6.3%), from €60,101 to €56,295
- Taxes -€660
down €660 (-5.3%), from €12,467 to €11,806
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 | €152,290 | €181,610 | +€29,321 | +19.3% |
| Fixed assets | 21/28 | €2,302 | €1,376 | -€926 | -40.2% |
| Tangible fixed assets | 22/27 | €2,302 | €1,376 | -€926 | -40.2% |
| Furniture and vehicles | 24 | €2,302 | €1,376 | -€926 | -40.2% |
| Current assets | 29/58 | €149,988 | €180,234 | +€30,246 | +20.2% |
| Amounts receivable within one year | 40/41 | €3,000 | €35,188 | +€32,188 | +1,073% |
| Trade receivables | 40 | €3,000 | €35,188 | +€32,188 | +1,073% |
| Cash at bank and in hand | 54/58 | €146,988 | €145,046 | -€1,942 | -1.3% |
| Total equity and liabilities | 10/49 | €152,290 | €181,610 | +€29,321 | +19.3% |
| Equity | 10/15 | €99,723 | €142,809 | +€43,087 | +43.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,723 | €139,809 | +€43,087 | +44.5% |
| Distributable reserves | 133 | €96,723 | €139,809 | +€43,087 | +44.5% |
| Amounts payable | 17/49 | €52,567 | €38,801 | -€13,766 | -26.2% |
| Amounts payable within one year | 42/48 | €52,567 | €38,801 | -€13,766 | -26.2% |
| Trade debts | 44 | €2,519 | €2,830 | +€311 | +12.4% |
| Suppliers | 440/4 | €2,519 | €2,830 | +€311 | +12.4% |
| Taxes, remuneration and social security | 45 | €44,960 | €34,884 | -€10,076 | -22.4% |
| Taxes | 450/3 | €31,389 | €31,417 | +€28 | +0.1% |
| Remuneration and social security | 454/9 | €13,571 | €3,467 | -€10,103 | -74.4% |
| Other amounts payable | 47/48 | €5,088 | €1,087 | -€4,002 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €926 | +€494 | +115% |
| Other operating charges | 640/8 | - | €172 | +€172 | |
| Gross operating margin | 9900 | €60,101 | €56,295 | -€3,806 | -6.3% |
| Operating profit (loss) | 9901 | €59,670 | €55,198 | -€4,472 | -7.5% |
| Financial charges | 65/66B | €141 | €305 | +€164 | +117% |
| Recurring financial charges | 65 | €141 | €305 | +€164 | +117% |
| Profit (loss) for the period before taxes | 9903 | €59,529 | €54,893 | -€4,636 | -7.8% |
| Income taxes | 67/77 | €12,467 | €11,806 | -€660 | -5.3% |
| Profit (loss) for the period | 9904 | €47,062 | €43,087 | -€3,976 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,062 | €43,087 | -€3,976 | -8.4% |
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 30 October 2026 via checked.be.