JKCL: 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.
JKCL
Largest movements
- Tangible fixed assets -€18,441
down €18,441 (-22.4%), from €82,150 to €63,709
of which Leasing and similar rights: -€13,496
- Cash +€17,981
up €17,981 (+180.6%), from €9,956 to €27,938
mainly Depreciation (+€18,441) and Stocks and contracts (+€13,176)
- Stocks and contracts -€13,176
down €13,176 (-78.9%), from €16,701 to €3,525
of which Stocks: -€12,576
- Debts after one year -€15,539
down €15,539 (-34.2%), from €45,486 to €29,948
- Other debts +€8,871
up €8,871 (+724.2%), from €1,225 to €10,096
- Accrued charges and deferred income -€8,814
no longer reported in 2025 (was €8,814)
- Trade debts -€6,090
down €6,090 (-77.0%), from €7,909 to €1,819
- Reserves +€5,000
up €5,000 (+11.1%), from €45,000 to €50,000
- Gross operating margin +€11,231
up €11,231 (+59.9%), from €18,746 to €29,976
- Taxes +€1,559
new in 2025: €1,559
- Financial charges -€579
down €579 (-19.3%), from €2,999 to €2,421
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 | €132,118 | €118,213 | -€13,905 | -10.5% |
| Fixed assets | 21/28 | €82,200 | €63,759 | -€18,441 | -22.4% |
| Tangible fixed assets | 22/27 | €82,150 | €63,709 | -€18,441 | -22.4% |
| Plant, machinery and equipment | 23 | €4,680 | €3,170 | -€1,510 | -32.3% |
| Furniture and vehicles | 24 | €8,356 | €4,921 | -€3,434 | -41.1% |
| Leasing and similar rights | 25 | €69,114 | €55,618 | -€13,496 | -19.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €49,918 | €54,453 | +€4,535 | +9.1% |
| Stocks and contracts in progress | 3 | €16,701 | €3,525 | -€13,176 | -78.9% |
| Stocks | 30/36 | €16,101 | €3,525 | -€12,576 | -78.1% |
| Contracts in progress | 37 | €600 | - | -€600 | |
| Amounts receivable within one year | 40/41 | €22,890 | €22,140 | -€750 | -3.3% |
| Trade receivables | 40 | €18,439 | €16,570 | -€1,869 | -10.1% |
| Other amounts receivable | 41 | €4,451 | €5,570 | +€1,119 | +25.1% |
| Cash at bank and in hand | 54/58 | €9,956 | €27,938 | +€17,981 | +180.6% |
| Deferred charges and accrued income | 490/1 | €370 | €851 | +€480 | +129.7% |
| Total equity and liabilities | 10/49 | €132,118 | €118,213 | -€13,905 | -10.5% |
| Equity | 10/15 | €52,254 | €58,960 | +€6,706 | +12.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €50,000 | +€5,000 | +11.1% |
| Distributable reserves | 133 | €45,000 | €50,000 | +€5,000 | +11.1% |
| Profit (loss) carried forward | 14 | €6,254 | €7,960 | +€1,706 | +27.3% |
| Amounts payable | 17/49 | €79,864 | €59,253 | -€20,611 | -25.8% |
| Amounts payable after more than one year | 17 | €45,486 | €29,948 | -€15,539 | -34.2% |
| Financial debts | 170/4 | €45,486 | €29,948 | -€15,539 | -34.2% |
| Amounts payable within one year | 42/48 | €25,564 | €29,305 | +€3,741 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €14,934 | €15,539 | +€604 | +4.0% |
| Trade debts | 44 | €7,909 | €1,819 | -€6,090 | -77.0% |
| Suppliers | 440/4 | €7,909 | €1,819 | -€6,090 | -77.0% |
| Taxes, remuneration and social security | 45 | €1,496 | €1,852 | +€356 | +23.8% |
| Taxes | 450/3 | €1,496 | €584 | -€912 | -60.9% |
| Remuneration and social security | 454/9 | - | €1,268 | +€1,268 | |
| Other amounts payable | 47/48 | €1,225 | €10,096 | +€8,871 | +724.2% |
| Accrued charges and deferred income | 492/3 | €8,814 | - | -€8,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,450 | €18,441 | -€9 | 0.0% |
| Other operating charges | 640/8 | €898 | €852 | -€46 | -5.1% |
| Gross operating margin | 9900 | €18,746 | €29,976 | +€11,231 | +59.9% |
| Operating profit (loss) | 9901 | -€602 | €10,684 | +€11,286 | |
| Financial income | 75/76B | €25 | €2 | -€23 | -92.6% |
| Recurring financial income | 75 | €25 | €2 | -€23 | -92.6% |
| Financial charges | 65/66B | €2,999 | €2,421 | -€579 | -19.3% |
| Recurring financial charges | 65 | €2,999 | €2,421 | -€579 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,576 | €8,265 | +€11,841 | |
| Income taxes | 67/77 | - | €1,559 | +€1,559 | |
| Profit (loss) for the period | 9904 | -€3,576 | €6,706 | +€10,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,576 | €6,706 | +€10,282 |
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 11 October 2026 via checked.be.