JKE 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.
JKE Consulting
Largest movements
- Cash -€39,589
down €39,589 (-25.6%), from €154,351 to €114,762
mainly Net result for the year (-€21,634) and Receivables after one year (-€15,000)
- Receivables after one year +€15,000
new in 2024: €15,000
- Receivables within one year +€13,214
up €13,214 (+93.1%), from €14,196 to €27,410
of which Other amounts receivable: +€11,893
- Tangible fixed assets -€12,982
down €12,982 (-22.2%), from €58,389 to €45,407
of which Furniture and vehicles: -€10,860
- Reserves -€21,634
down €21,634 (-13.9%), from €155,511 to €133,877
- Debts after one year -€9,379
down €9,379 (-26.3%), from €35,671 to €26,292
- Trade debts +€9,331
up €9,331 (+1,138%), from €820 to €10,151
- Gross operating margin -€25,841
down €25,841, from €18,889 to -€6,952
- Depreciation +€5,065
up €5,065 (+64.0%), from €7,917 to €12,982
- Taxes -€3,253
down €3,253 (-95.4%), from €3,408 to €155
- Financial income +€787
up €787 (+168%), from €468 to €1,254
- Financial charges +€542
up €542 (+34.9%), from €1,554 to €2,096
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,453 | €203,255 | -€24,198 | -10.6% |
| Fixed assets | 21/28 | €58,389 | €45,407 | -€12,982 | -22.2% |
| Tangible fixed assets | 22/27 | €58,389 | €45,407 | -€12,982 | -22.2% |
| Plant, machinery and equipment | 23 | €9,501 | €7,379 | -€2,122 | -22.3% |
| Furniture and vehicles | 24 | €48,888 | €38,028 | -€10,860 | -22.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €169,064 | €157,848 | -€11,216 | -6.6% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €14,196 | €27,410 | +€13,214 | +93.1% |
| Trade receivables | 40 | €14,000 | €15,321 | +€1,321 | +9.4% |
| Other amounts receivable | 41 | €196 | €12,089 | +€11,893 | +6,058% |
| Cash at bank and in hand | 54/58 | €154,351 | €114,762 | -€39,589 | -25.6% |
| Deferred charges and accrued income | 490/1 | €516 | €676 | +€159 | +30.9% |
| Total equity and liabilities | 10/49 | €227,453 | €203,255 | -€24,198 | -10.6% |
| Equity | 10/15 | €161,711 | €140,077 | -€21,634 | -13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,511 | €133,877 | -€21,634 | -13.9% |
| Distributable reserves | 133 | €155,511 | €133,877 | -€21,634 | -13.9% |
| Amounts payable | 17/49 | €65,742 | €63,178 | -€2,564 | -3.9% |
| Amounts payable after more than one year | 17 | €35,671 | €26,292 | -€9,379 | -26.3% |
| Financial debts | 170/4 | €35,671 | €26,292 | -€9,379 | -26.3% |
| Amounts payable within one year | 42/48 | €29,891 | €36,884 | +€6,993 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €8,958 | €9,379 | +€421 | +4.7% |
| Financial debts | 43 | €1,645 | €0 | -€1,645 | -100% |
| Credit institutions | 430/8 | €1,645 | €0 | -€1,645 | -100% |
| Trade debts | 44 | €820 | €10,151 | +€9,331 | +1,138% |
| Suppliers | 440/4 | €820 | €10,151 | +€9,331 | +1,138% |
| Taxes, remuneration and social security | 45 | €7,254 | €5,600 | -€1,654 | -22.8% |
| Taxes | 450/3 | €4,884 | €5,600 | +€716 | +14.7% |
| Remuneration and social security | 454/9 | €2,370 | €0 | -€2,370 | -100% |
| Other amounts payable | 47/48 | €11,214 | €11,753 | +€539 | +4.8% |
| Accrued charges and deferred income | 492/3 | €180 | €3 | -€178 | -98.6% |
| Non-recurring operating income | 76A | €1,273 | €0 | -€1,273 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,917 | €12,982 | +€5,065 | +64.0% |
| Other operating charges | 640/8 | €1,208 | €703 | -€505 | -41.8% |
| Non-recurring operating charges | 66A | €834 | €0 | -€834 | -100% |
| Gross operating margin | 9900 | €18,889 | -€6,952 | -€25,841 | |
| Operating profit (loss) | 9901 | €8,930 | -€20,637 | -€29,566 | |
| Financial income | 75/76B | €468 | €1,254 | +€787 | +168% |
| Recurring financial income | 75 | €468 | €1,254 | +€787 | +168% |
| Financial charges | 65/66B | €1,554 | €2,096 | +€542 | +34.9% |
| Recurring financial charges | 65 | €1,554 | €2,096 | +€542 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €7,843 | -€21,479 | -€29,322 | |
| Income taxes | 67/77 | €3,408 | €155 | -€3,253 | -95.4% |
| Profit (loss) for the period | 9904 | €4,435 | -€21,634 | -€26,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,435 | -€21,634 | -€26,070 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.