JKJ Construct: 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.
JKJ Construct
Largest movements
- Receivables within one year +€18,561
up €18,561 (+51.2%), from €36,268 to €54,829
of which Trade receivables: +€16,239
- Cash -€10,631
down €10,631 (-96.2%), from €11,055 to €424
mainly Receivables within one year (-€18,561) and Tax, wage and social debts (-€315)
- Trade debts +€6,789
new in 2025: €6,789
- Profit (loss) carried forward +€1,629
up €1,629 (+5.1%), from €32,153 to €33,782
- Staff costs +€29,818
up €29,818 (+1101.1%), from €2,708 to €32,526
- Gross operating margin +€15,979
up €15,979 (+81.0%), from €19,721 to €35,700
- Taxes +€1,673
new in 2025: €1,673
- Other operating charges +€623
up €623 (+187.7%), from €332 to €955
- Financial income +€511
up €511 (+76.5%), from €668 to €1,179
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 | €47,323 | €55,426 | +€8,103 | +17.1% |
| Current assets | 29/58 | €47,323 | €55,426 | +€8,103 | +17.1% |
| Amounts receivable within one year | 40/41 | €36,268 | €54,829 | +€18,561 | +51.2% |
| Trade receivables | 40 | €16,642 | €32,881 | +€16,239 | +97.6% |
| Other amounts receivable | 41 | €19,626 | €21,948 | +€2,322 | +11.8% |
| Cash at bank and in hand | 54/58 | €11,055 | €424 | -€10,631 | -96.2% |
| Deferred charges and accrued income | 490/1 | - | €173 | +€173 | |
| Total equity and liabilities | 10/49 | €47,323 | €55,426 | +€8,103 | +17.1% |
| Equity | 10/15 | €34,353 | €35,982 | +€1,629 | +4.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,153 | €33,782 | +€1,629 | +5.1% |
| Amounts payable | 17/49 | €12,970 | €19,444 | +€6,474 | +49.9% |
| Amounts payable within one year | 42/48 | €12,970 | €19,444 | +€6,474 | +49.9% |
| Trade debts | 44 | - | €6,789 | +€6,789 | |
| Suppliers | 440/4 | - | €6,789 | +€6,789 | |
| Taxes, remuneration and social security | 45 | €12,970 | €12,655 | -€315 | -2.4% |
| Taxes | 450/3 | €1,907 | - | -€1,907 | |
| Remuneration and social security | 454/9 | €11,063 | €12,655 | +€1,592 | +14.4% |
| Remuneration, social security and pensions | 62 | €2,708 | €32,526 | +€29,818 | +1101.1% |
| Other operating charges | 640/8 | €332 | €955 | +€623 | +187.7% |
| Gross operating margin | 9900 | €19,721 | €35,700 | +€15,979 | +81.0% |
| Operating profit (loss) | 9901 | €16,681 | €2,219 | -€14,462 | -86.7% |
| Financial income | 75/76B | €668 | €1,179 | +€511 | +76.5% |
| Recurring financial income | 75 | €668 | €1,179 | +€511 | +76.5% |
| Financial charges | 65/66B | €80 | €96 | +€16 | +20.0% |
| Recurring financial charges | 65 | €80 | €96 | +€16 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €17,269 | €3,302 | -€13,967 | -80.9% |
| Income taxes | 67/77 | - | €1,673 | +€1,673 | |
| Profit (loss) for the period | 9904 | €17,269 | €1,629 | -€15,640 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,269 | €1,629 | -€15,640 | -90.6% |
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.