JKASA: what changed
Two fiscal 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.
JKASA
Largest movements
- Cash +€6,997
up €6,997 (+729.7%), from €959 to €7,956
mainly Contributions, distributions and other (+€60,150) and Tax, wage and social debts (+€7,319)
- Receivables within one year +€4,157
up €4,157 (+897.3%), from €463 to €4,620
of which Other amounts receivable: +€4,308
- Intangible fixed assets -€700
down €700 (-33.3%), from €2,100 to €1,400
- Tax, wage and social debts +€7,319
up €7,319 (+29.3%), from €24,988 to €32,306
of which Remuneration and social security: +€6,177
- Profit (loss) carried forward +€3,378
up €3,378 (+13.3%), from -€25,447 to -€22,069
- Trade debts -€163
down €163 (-33.8%), from €482 to €319
- Purchases and services +€15,006
up €15,006 (+27.2%), from €55,215 to €70,222
- Turnover +€7,613
up €7,613 (+15.4%), from €49,432 to €57,046
- Gross operating margin -€6,552
down €6,552 (-211.2%), from -€3,103 to -€9,655
- Staff costs +€6,062
up €6,062 (+16.6%), from €36,611 to €42,672
- Other operating charges +€3,155
up €3,155 (+650.1%), from €485 to €3,640
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 | €3,522 | €14,056 | +€10,534 | +299.1% |
| Fixed assets | 21/28 | €2,100 | €1,400 | -€700 | -33.3% |
| Intangible fixed assets | 21 | €2,100 | €1,400 | -€700 | -33.3% |
| Current assets | 29/58 | €1,422 | €12,656 | +€11,234 | +789.9% |
| Amounts receivable within one year | 40/41 | €463 | €4,620 | +€4,157 | +897.3% |
| Trade receivables | 40 | €463 | €312 | -€151 | -32.6% |
| Other amounts receivable | 41 | - | €4,308 | +€4,308 | |
| Cash at bank and in hand | 54/58 | €959 | €7,956 | +€6,997 | +729.7% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €3,522 | €14,056 | +€10,534 | +299.1% |
| Equity | 10/15 | -€25,447 | -€22,069 | +€3,378 | +13.3% |
| Profit (loss) carried forward | 14 | -€25,447 | -€22,069 | +€3,378 | +13.3% |
| Amounts payable | 17/49 | €28,969 | €36,125 | +€7,156 | +24.7% |
| Amounts payable within one year | 42/48 | €28,969 | €36,125 | +€7,156 | +24.7% |
| Trade debts | 44 | €482 | €319 | -€163 | -33.8% |
| Suppliers | 440/4 | €482 | €319 | -€163 | -33.8% |
| Taxes, remuneration and social security | 45 | €24,988 | €32,306 | +€7,319 | +29.3% |
| Taxes | 450/3 | €9,927 | €11,069 | +€1,142 | +11.5% |
| Remuneration and social security | 454/9 | €15,061 | €21,238 | +€6,177 | +41.0% |
| Other amounts payable | 47/48 | €3,500 | €3,500 | = | 0.0% |
| Turnover | 70 | €49,432 | €57,046 | +€7,613 | +15.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,215 | €70,222 | +€15,006 | +27.2% |
| Remuneration, social security and pensions | 62 | €36,611 | €42,672 | +€6,062 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,235 | €700 | -€1,535 | -68.7% |
| Other operating charges | 640/8 | €485 | €3,640 | +€3,155 | +650.1% |
| Gross operating margin | 9900 | -€3,103 | -€9,655 | -€6,552 | -211.2% |
| Operating profit (loss) | 9901 | -€42,434 | -€56,668 | -€14,234 | -33.5% |
| Financial charges | 65/66B | €121 | €104 | -€17 | -13.9% |
| Recurring financial charges | 65 | €121 | €104 | -€17 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€42,555 | -€56,772 | -€14,217 | -33.4% |
| Profit (loss) for the period | 9904 | -€42,555 | -€56,772 | -€14,217 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,555 | -€56,772 | -€14,217 | -33.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.