JKCB: 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.
JKCB
Largest movements
- Cash +€8,507
up €8,507 (+325%), from €2,615 to €11,122
mainly Other debts (+€5,806) and Tax, wage and social debts (+€5,450)
- Tangible fixed assets -€1,240
down €1,240 (-11.0%), from €11,325 to €10,085
of which Furniture and vehicles: -€4,036
- Receivables within one year -€1,083
down €1,083 (-18.9%), from €5,743 to €4,660
of which Other amounts receivable: -€1,301
- Deferred charges and accrued income +€379
up €379 (+47.9%), from €791 to €1,171
- Other debts +€5,806
up €5,806 (+26.2%), from €22,129 to €27,935
- Tax, wage and social debts +€5,450
up €5,450 (+1,208%), from €451 to €5,901
of which Remuneration and social security: +€3,229
- Accrued charges and deferred income -€2,170
down €2,170 (-72.3%), from €3,000 to €830
- Trade debts -€2,015
down €2,015 (-65.8%), from €3,061 to €1,046
- Profit (loss) carried forward -€508
down €508 (-4.5%), from -€11,167 to -€11,675
- Gross operating margin +€15,018
up €15,018, from -€728 to €14,291
- Staff costs +€13,455
new in 2025: €13,455
- Financial income +€4,115
new in 2025: €4,115
- Financial charges -€1,246
down €1,246 (-93.7%), from €1,329 to €83
- Depreciation +€709
up €709 (+17.0%), from €4,181 to €4,891
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 | €20,475 | €27,038 | +€6,563 | +32.1% |
| Fixed assets | 21/28 | €11,325 | €10,085 | -€1,240 | -11.0% |
| Tangible fixed assets | 22/27 | €11,325 | €10,085 | -€1,240 | -11.0% |
| Plant, machinery and equipment | 23 | - | €3,327 | +€3,327 | |
| Furniture and vehicles | 24 | €6,100 | €2,064 | -€4,036 | -66.2% |
| Other tangible fixed assets | 26 | €5,225 | €4,694 | -€531 | -10.2% |
| Current assets | 29/58 | €9,150 | €16,953 | +€7,803 | +85.3% |
| Amounts receivable within one year | 40/41 | €5,743 | €4,660 | -€1,083 | -18.9% |
| Trade receivables | 40 | €4,442 | €4,660 | +€218 | +4.9% |
| Other amounts receivable | 41 | €1,301 | - | -€1,301 | |
| Cash at bank and in hand | 54/58 | €2,615 | €11,122 | +€8,507 | +325% |
| Deferred charges and accrued income | 490/1 | €791 | €1,171 | +€379 | +47.9% |
| Total equity and liabilities | 10/49 | €20,475 | €27,038 | +€6,563 | +32.1% |
| Equity | 10/15 | -€8,167 | -€8,675 | -€508 | -6.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,167 | -€11,675 | -€508 | -4.5% |
| Amounts payable | 17/49 | €28,642 | €35,713 | +€7,071 | +24.7% |
| Amounts payable within one year | 42/48 | €25,642 | €34,882 | +€9,241 | +36.0% |
| Trade debts | 44 | €3,061 | €1,046 | -€2,015 | -65.8% |
| Suppliers | 440/4 | €3,061 | €1,046 | -€2,015 | -65.8% |
| Taxes, remuneration and social security | 45 | €451 | €5,901 | +€5,450 | +1,208% |
| Taxes | 450/3 | €451 | €2,672 | +€2,220 | +492% |
| Remuneration and social security | 454/9 | - | €3,229 | +€3,229 | |
| Other amounts payable | 47/48 | €22,129 | €27,935 | +€5,806 | +26.2% |
| Accrued charges and deferred income | 492/3 | €3,000 | €830 | -€2,170 | -72.3% |
| Remuneration, social security and pensions | 62 | - | €13,455 | +€13,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,181 | €4,891 | +€709 | +17.0% |
| Other operating charges | 640/8 | €472 | €485 | +€13 | +2.8% |
| Gross operating margin | 9900 | -€728 | €14,291 | +€15,018 | |
| Operating profit (loss) | 9901 | -€5,381 | -€4,540 | +€841 | +15.6% |
| Financial income | 75/76B | - | €4,115 | +€4,115 | |
| Recurring financial income | 75 | - | €4,115 | +€4,115 | |
| Financial charges | 65/66B | €1,329 | €83 | -€1,246 | -93.7% |
| Recurring financial charges | 65 | €1,329 | €83 | -€1,246 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,710 | -€508 | +€6,202 | +92.4% |
| Profit (loss) for the period | 9904 | -€6,710 | -€508 | +€6,202 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,710 | -€508 | +€6,202 | +92.4% |
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 16 October 2026 via checked.be.