JK Technieken: what changed
What changed
JK Technieken
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€22,445
2024 · €24,726-€2,281
Equity
€151,505
2024 · €129,061+€22,445
Cash
€74,560
2024 · €63,444+€11,117
Balance sheet total
€305,655
2024 · €290,966+€14,689
Largest movements
Assets
- Receivables within one year +€15,692
up €15,692 (+90.7%), from €17,308 to €33,000
of which Trade receivables: +€13,347
- Cash +€11,117
up €11,117 (+17.5%), from €63,444 to €74,560
mainly Net result for the year (+€22,445) and Depreciation (+€10,285)
- Tangible fixed assets -€10,285
down €10,285 (-4.9%), from €208,380 to €198,095
of which Land and buildings: -€8,214
Equity and liabilities
- Reserves +€22,445
up €22,445 (+17.5%), from €128,061 to €150,505
- Debts after one year -€10,515
down €10,515 (-8.8%), from €120,037 to €109,521
- Tax, wage and social debts +€5,564
up €5,564 (+26.2%), from €21,226 to €26,791
of which Remuneration and social security: +€3,189
- Trade debts -€3,388
down €3,388 (-59.6%), from €5,688 to €2,300
Income statement
- Staff costs +€3,649
up €3,649 (+7.2%), from €50,571 to €54,220
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.
Result 2024
€24,726
Gross operating margin
-€791
Staff costs
-€3,649
Depreciation
+€814
Other operating charges
+€892
Financial income
+€474
Financial charges
+€173
Taxes
-€195
Result 2025
€22,445
raises the resultlowers the result
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.
From operations
+€21,451
Investment
€0
Financing
-€10,335
Cash 2024
€63,444
From operations (derived)
+€21,451
Net result for the year
+€22,445
Depreciation
+€10,285
Receivables within one year
-€15,692
Deferred charges and accrued income
+€1,835
Trade debts
-€3,388
Tax, wage and social debts
+€5,564
Other debts
+€402
Financing
-€10,335
Debts after one year
-€10,515
Current portion of long-term debt
+€181
Cash 2025
€74,560
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €290,966 | €305,655 | +€14,689 | +5.0% |
| Fixed assets | 21/28 | €208,380 | €198,095 | -€10,285 | -4.9% |
| Tangible fixed assets | 22/27 | €208,380 | €198,095 | -€10,285 | -4.9% |
| Land and buildings | 22 | €172,000 | €163,786 | -€8,214 | -4.8% |
| Plant, machinery and equipment | 23 | €3,859 | €2,049 | -€1,810 | -46.9% |
| Furniture and vehicles | 24 | €32,000 | €32,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €521 | €260 | -€260 | -50.0% |
| Current assets | 29/58 | €82,586 | €107,560 | +€24,974 | +30.2% |
| Amounts receivable within one year | 40/41 | €17,308 | €33,000 | +€15,692 | +90.7% |
| Trade receivables | 40 | €14,828 | €28,175 | +€13,347 | +90.0% |
| Other amounts receivable | 41 | €2,480 | €4,824 | +€2,345 | +94.6% |
| Cash at bank and in hand | 54/58 | €63,444 | €74,560 | +€11,117 | +17.5% |
| Deferred charges and accrued income | 490/1 | €1,835 | €0 | -€1,835 | -100% |
| Total equity and liabilities | 10/49 | €290,966 | €305,655 | +€14,689 | +5.0% |
| Equity | 10/15 | €129,061 | €151,505 | +€22,445 | +17.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €128,061 | €150,505 | +€22,445 | +17.5% |
| Distributable reserves | 133 | €128,061 | €150,505 | +€22,445 | +17.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €161,905 | €154,149 | -€7,756 | -4.8% |
| Amounts payable after more than one year | 17 | €120,037 | €109,521 | -€10,515 | -8.8% |
| Financial debts | 170/4 | €120,037 | €109,521 | -€10,515 | -8.8% |
| Amounts payable within one year | 42/48 | €41,869 | €44,628 | +€2,759 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €10,335 | €10,515 | +€181 | +1.7% |
| Trade debts | 44 | €5,688 | €2,300 | -€3,388 | -59.6% |
| Suppliers | 440/4 | €5,688 | €2,300 | -€3,388 | -59.6% |
| Taxes, remuneration and social security | 45 | €21,226 | €26,791 | +€5,564 | +26.2% |
| Taxes | 450/3 | €19,326 | €21,702 | +€2,375 | +12.3% |
| Remuneration and social security | 454/9 | €1,900 | €5,089 | +€3,189 | +168% |
| Other amounts payable | 47/48 | €4,620 | €5,022 | +€402 | +8.7% |
| Non-recurring operating income | 76A | - | €4,587 | +€4,587 | |
| Remuneration, social security and pensions | 62 | €50,571 | €54,220 | +€3,649 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,099 | €10,285 | -€814 | -7.3% |
| Other operating charges | 640/8 | €2,512 | €1,620 | -€892 | -35.5% |
| Gross operating margin | 9900 | €101,340 | €100,549 | -€791 | -0.8% |
| Operating profit (loss) | 9901 | €37,158 | €34,425 | -€2,734 | -7.4% |
| Financial income | 75/76B | €409 | €883 | +€474 | +116% |
| Recurring financial income | 75 | €409 | €883 | +€474 | +116% |
| Financial charges | 65/66B | €2,555 | €2,381 | -€173 | -6.8% |
| Recurring financial charges | 65 | €2,555 | €2,381 | -€173 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €35,012 | €32,926 | -€2,086 | -6.0% |
| Income taxes | 67/77 | €10,287 | €10,482 | +€195 | +1.9% |
| Profit (loss) for the period | 9904 | €24,726 | €22,445 | -€2,281 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,726 | €22,445 | -€2,281 | -9.2% |
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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 1 November 2026 via checked.be.