JKB CONSULT INC: 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.
JKB CONSULT INC
Largest movements
- Receivables within one year +€20,409
up €20,409 (+71.5%), from €28,559 to €48,969
of which Trade receivables: +€21,384
- Cash -€8,780
down €8,780 (-74.1%), from €11,846 to €3,065
mainly Receivables within one year (-€20,409) and Contributions, distributions and other (-€4,500)
- Tangible fixed assets -€1,359
down €1,359 (-58.3%), from €2,331 to €973
- Profit (loss) carried forward +€5,391
up €5,391 (+27.9%), from €19,348 to €24,739
- Other debts +€3,150
new in 2025: €3,150
- Tax, wage and social debts +€1,259
up €1,259 (+11.7%), from €10,725 to €11,984
of which Taxes: +€3,478
- Gross operating margin +€1,926
up €1,926 (+11.4%), from €16,898 to €18,824
- Taxes +€994
up €994 (+22.2%), from €4,469 to €5,463
- Financial charges +€734
up €734 (+168%), from €438 to €1,172
- Depreciation -€706
down €706 (-34.2%), from €2,065 to €1,359
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 | €42,736 | €53,006 | +€10,270 | +24.0% |
| Fixed assets | 21/28 | €2,331 | €973 | -€1,359 | -58.3% |
| Tangible fixed assets | 22/27 | €2,331 | €973 | -€1,359 | -58.3% |
| Furniture and vehicles | 24 | €2,331 | €973 | -€1,359 | -58.3% |
| Current assets | 29/58 | €40,405 | €52,034 | +€11,629 | +28.8% |
| Amounts receivable within one year | 40/41 | €28,559 | €48,969 | +€20,409 | +71.5% |
| Trade receivables | 40 | €4,974 | €26,358 | +€21,384 | +430% |
| Other amounts receivable | 41 | €23,585 | €22,611 | -€974 | -4.1% |
| Cash at bank and in hand | 54/58 | €11,846 | €3,065 | -€8,780 | -74.1% |
| Total equity and liabilities | 10/49 | €42,736 | €53,006 | +€10,270 | +24.0% |
| Equity | 10/15 | €30,208 | €35,599 | +€5,391 | +17.8% |
| Contributions | 10/11 | €10,860 | €10,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,348 | €24,739 | +€5,391 | +27.9% |
| Amounts payable | 17/49 | €12,528 | €17,408 | +€4,879 | +38.9% |
| Amounts payable within one year | 42/48 | €12,528 | €17,408 | +€4,879 | +38.9% |
| Trade debts | 44 | €1,803 | €2,274 | +€470 | +26.1% |
| Suppliers | 440/4 | €1,803 | €2,274 | +€470 | +26.1% |
| Taxes, remuneration and social security | 45 | €10,725 | €11,984 | +€1,259 | +11.7% |
| Taxes | 450/3 | €8,456 | €11,934 | +€3,478 | +41.1% |
| Remuneration and social security | 454/9 | €2,269 | €50 | -€2,219 | -97.8% |
| Other amounts payable | 47/48 | - | €3,150 | +€3,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,065 | €1,359 | -€706 | -34.2% |
| Other operating charges | 640/8 | €1,051 | €940 | -€111 | -10.6% |
| Gross operating margin | 9900 | €16,898 | €18,824 | +€1,926 | +11.4% |
| Operating profit (loss) | 9901 | €13,782 | €16,525 | +€2,744 | +19.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €438 | €1,172 | +€734 | +168% |
| Recurring financial charges | 65 | €438 | €1,172 | +€734 | +168% |
| Profit (loss) for the period before taxes | 9903 | €13,344 | €15,354 | +€2,010 | +15.1% |
| Income taxes | 67/77 | €4,469 | €5,463 | +€994 | +22.2% |
| Profit (loss) for the period | 9904 | €8,875 | €9,891 | +€1,016 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,875 | €9,891 | +€1,016 | +11.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.