JK Training & 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 Training & Consulting
Largest movements
- Receivables within one year +€23,099
up €23,099 (+89.3%), from €25,877 to €48,976
of which Trade receivables: +€21,261
- Cash -€14,892
down €14,892 (-35.9%), from €41,447 to €26,554
mainly Receivables within one year (-€23,099) and Investment in fixed assets (net) (-€12,004)
- Tangible fixed assets +€7,436
up €7,436 (+52.6%), from €14,133 to €21,569
of which Furniture and vehicles: +€8,017
- Profit (loss) carried forward -€20,129
down €20,129 (-72.8%), from €27,636 to €7,507
- Tax, wage and social debts +€14,292
up €14,292 (+57.9%), from €24,691 to €38,983
of which Remuneration and social security: +€7,370
- Other debts +€11,765
new in 2025: €11,765
- Trade debts +€10,537
up €10,537 (+36.1%), from €29,229 to €39,766
- Staff costs +€84,129
up €84,129 (+48.0%), from €175,357 to €259,486
- Gross operating margin +€67,934
up €67,934 (+33.3%), from €203,720 to €271,654
- Taxes -€3,182
down €3,182 (-42.8%), from €7,441 to €4,258
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 | €83,557 | €100,022 | +€16,465 | +19.7% |
| Fixed assets | 21/28 | €14,232 | €21,669 | +€7,436 | +52.2% |
| Tangible fixed assets | 22/27 | €14,133 | €21,569 | +€7,436 | +52.6% |
| Plant, machinery and equipment | 23 | €1,210 | €630 | -€580 | -47.9% |
| Furniture and vehicles | 24 | €12,922 | €20,939 | +€8,017 | +62.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €69,325 | €78,353 | +€9,028 | +13.0% |
| Amounts receivable within one year | 40/41 | €25,877 | €48,976 | +€23,099 | +89.3% |
| Trade receivables | 40 | €23,468 | €44,729 | +€21,261 | +90.6% |
| Other amounts receivable | 41 | €2,409 | €4,247 | +€1,838 | +76.3% |
| Cash at bank and in hand | 54/58 | €41,447 | €26,554 | -€14,892 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,001 | €2,822 | +€822 | +41.1% |
| Total equity and liabilities | 10/49 | €83,557 | €100,022 | +€16,465 | +19.7% |
| Equity | 10/15 | €29,636 | €9,507 | -€20,129 | -67.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,636 | €7,507 | -€20,129 | -72.8% |
| Amounts payable | 17/49 | €53,921 | €90,514 | +€36,594 | +67.9% |
| Amounts payable within one year | 42/48 | €53,921 | €90,514 | +€36,594 | +67.9% |
| Trade debts | 44 | €29,229 | €39,766 | +€10,537 | +36.1% |
| Suppliers | 440/4 | €29,229 | €39,766 | +€10,537 | +36.1% |
| Taxes, remuneration and social security | 45 | €24,691 | €38,983 | +€14,292 | +57.9% |
| Taxes | 450/3 | €0 | €6,922 | +€6,922 | |
| Remuneration and social security | 454/9 | €24,691 | €32,061 | +€7,370 | +29.8% |
| Other amounts payable | 47/48 | - | €11,765 | +€11,765 | |
| Remuneration, social security and pensions | 62 | €175,357 | €259,486 | +€84,129 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,747 | €4,568 | +€1,821 | +66.3% |
| Other operating charges | 640/8 | €4,503 | €2,557 | -€1,946 | -43.2% |
| Gross operating margin | 9900 | €203,720 | €271,654 | +€67,934 | +33.3% |
| Operating profit (loss) | 9901 | €21,113 | €5,043 | -€16,070 | -76.1% |
| Financial income | 75/76B | €151 | €334 | +€183 | +121% |
| Recurring financial income | 75 | €151 | €334 | +€183 | +121% |
| Financial charges | 65/66B | €8,242 | €9,483 | +€1,241 | +15.1% |
| Recurring financial charges | 65 | €8,242 | €9,483 | +€1,241 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €13,022 | -€4,106 | -€17,128 | |
| Income taxes | 67/77 | €7,441 | €4,258 | -€3,182 | -42.8% |
| Profit (loss) for the period | 9904 | €5,581 | -€8,364 | -€13,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,581 | -€8,364 | -€13,946 |
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 18 October 2026 via checked.be.