JK STUDIO: 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 STUDIO
Largest movements
- Cash +€389,544
up €389,544 (+62237.5%), from €626 to €390,170
mainly Net result for the year (+€283,041) and Tax, wage and social debts (+€107,391)
- Receivables within one year +€7,001
up €7,001 (+16.4%), from €42,559 to €49,559
- Profit (loss) carried forward +€283,041
up €283,041 (+937.7%), from €30,184 to €313,225
- Tax, wage and social debts +€107,391
up €107,391 (+1422.6%), from €7,549 to €114,940
- Other debts +€7,851
up €7,851 (+1570.2%), from €500 to €8,351
- Gross operating margin +€334,395
up €334,395 (+886.2%), from €37,735 to €372,130
- Taxes +€81,307
up €81,307 (+1077.1%), from €7,549 to €88,856
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
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 | €43,184 | €439,729 | +€396,545 | +918.3% |
| Current assets | 29/58 | €43,184 | €439,729 | +€396,545 | +918.3% |
| Amounts receivable within one year | 40/41 | €42,559 | €49,559 | +€7,001 | +16.4% |
| Trade receivables | 40 | €42,559 | €49,559 | +€7,001 | +16.4% |
| Cash at bank and in hand | 54/58 | €626 | €390,170 | +€389,544 | +62237.5% |
| Total equity and liabilities | 10/49 | €43,184 | €439,729 | +€396,545 | +918.3% |
| Equity | 10/15 | €32,184 | €315,225 | +€283,041 | +879.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,184 | €313,225 | +€283,041 | +937.7% |
| Amounts payable | 17/49 | €11,001 | €124,504 | +€113,504 | +1031.8% |
| Amounts payable within one year | 42/48 | €11,001 | €124,504 | +€113,504 | +1031.8% |
| Trade debts | 44 | €2,952 | €1,214 | -€1,738 | -58.9% |
| Suppliers | 440/4 | €2,952 | €1,214 | -€1,738 | -58.9% |
| Taxes, remuneration and social security | 45 | €7,549 | €114,940 | +€107,391 | +1422.6% |
| Taxes | 450/3 | €7,549 | €114,940 | +€107,391 | +1422.6% |
| Other amounts payable | 47/48 | €500 | €8,351 | +€7,851 | +1570.2% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €37,735 | €372,130 | +€334,395 | +886.2% |
| Operating profit (loss) | 9901 | €37,735 | €372,010 | +€334,275 | +885.8% |
| Financial income | 75/76B | - | €106 | +€106 | |
| Recurring financial income | 75 | - | €106 | +€106 | |
| Financial charges | 65/66B | €3 | €219 | +€217 | +8670.4% |
| Recurring financial charges | 65 | €3 | €219 | +€217 | +8670.4% |
| Profit (loss) for the period before taxes | 9903 | €37,733 | €371,897 | +€334,164 | +885.6% |
| Income taxes | 67/77 | €7,549 | €88,856 | +€81,307 | +1077.1% |
| Profit (loss) for the period | 9904 | €30,184 | €283,041 | +€252,857 | +837.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,184 | €283,041 | +€252,857 | +837.7% |
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 9 October 2026 via checked.be.