JKB 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.
JKB Consulting
Largest movements
- Receivables within one year +€16,448
up €16,448 (+197%), from €8,349 to €24,797
of which Other amounts receivable: +€15,892
- Cash +€15,711
up €15,711 (+143%), from €10,979 to €26,691
mainly Net result for the year (+€45,222) and Accrued charges and deferred income (+€11,403)
- Current investments +€11,403
new in 2025: €11,403
- Tangible fixed assets +€6,786
new in 2025: €6,786
- Profit (loss) carried forward +€45,222
up €45,222 (+447%), from €10,117 to €55,339
- Accrued charges and deferred income +€11,403
new in 2025: €11,403
- Other debts -€3,938
no longer reported in 2025 (was €3,938)
- Tax, wage and social debts -€1,831
down €1,831 (-40.4%), from €4,526 to €2,696
of which Taxes: -€2,981
- Gross operating margin +€45,128
up €45,128 (+304%), from €14,849 to €59,977
- Taxes +€8,324
up €8,324 (+254%), from €3,277 to €11,601
- Financial charges +€1,875
up €1,875 (+315%), from €596 to €2,471
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 | €19,328 | €69,677 | +€50,349 | +260% |
| Fixed assets | 21/28 | - | €6,786 | +€6,786 | |
| Tangible fixed assets | 22/27 | - | €6,786 | +€6,786 | |
| Plant, machinery and equipment | 23 | - | €6,786 | +€6,786 | |
| Current assets | 29/58 | €19,328 | €62,891 | +€43,562 | +225% |
| Amounts receivable within one year | 40/41 | €8,349 | €24,797 | +€16,448 | +197% |
| Trade receivables | 40 | €8,349 | €8,906 | +€557 | +6.7% |
| Other amounts receivable | 41 | - | €15,892 | +€15,892 | |
| Current investments | 50/53 | - | €11,403 | +€11,403 | |
| Cash at bank and in hand | 54/58 | €10,979 | €26,691 | +€15,711 | +143% |
| Total equity and liabilities | 10/49 | €19,328 | €69,677 | +€50,349 | +260% |
| Equity | 10/15 | €10,217 | €55,439 | +€45,222 | +443% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,117 | €55,339 | +€45,222 | +447% |
| Amounts payable | 17/49 | €9,111 | €14,238 | +€5,127 | +56.3% |
| Amounts payable within one year | 42/48 | €9,111 | €2,835 | -€6,276 | -68.9% |
| Trade debts | 44 | €647 | €139 | -€508 | -78.5% |
| Suppliers | 440/4 | €647 | €139 | -€508 | -78.5% |
| Taxes, remuneration and social security | 45 | €4,526 | €2,696 | -€1,831 | -40.4% |
| Taxes | 450/3 | €4,526 | €1,546 | -€2,981 | -65.9% |
| Remuneration and social security | 454/9 | - | €1,150 | +€1,150 | |
| Other amounts payable | 47/48 | €3,938 | - | -€3,938 | |
| Accrued charges and deferred income | 492/3 | - | €11,403 | +€11,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €562 | +€562 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €14,849 | €59,977 | +€45,128 | +304% |
| Operating profit (loss) | 9901 | €14,849 | €59,294 | +€44,445 | +299% |
| Financial charges | 65/66B | €596 | €2,471 | +€1,875 | +315% |
| Recurring financial charges | 65 | €596 | €2,471 | +€1,875 | +315% |
| Profit (loss) for the period before taxes | 9903 | €14,253 | €56,823 | +€42,570 | +299% |
| Income taxes | 67/77 | €3,277 | €11,601 | +€8,324 | +254% |
| Profit (loss) for the period | 9904 | €10,976 | €45,222 | +€34,246 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €10,976 | €45,222 | +€34,246 | +312% |
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 14 October 2026 via checked.be.