JKMBe: what changed
Two fiscal 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.
JKMBe
Largest movements
- Receivables within one year -€5,551
down €5,551 (-49.9%), from €11,120 to €5,569
of which Other amounts receivable: -€5,551
- Deferred charges and accrued income -€3,605
down €3,605 (-33.9%), from €10,648 to €7,044
- Cash -€1,167
down €1,167 (-4.2%), from €27,503 to €26,335
mainly Net result for the year (-€9,292) and Tax, wage and social debts (-€1,467)
- Profit (loss) carried forward -€9,292
down €9,292 (-50.6%), from €18,380 to €9,088
- Tax, wage and social debts -€1,467
down €1,467 (-94.2%), from €1,557 to €90
of which Taxes: -€1,467
- Gross operating margin -€43,897
down €43,897, from €36,956 to -€6,941
- Staff costs -€26,489
down €26,489 (-100.0%), from €26,489 to €0
- Financial income -€9,600
down €9,600 (-100.0%), from €9,600 to €0
- Taxes -€3,557
down €3,557 (-100.0%), from €3,557 to €0
- Financial charges -€740
down €740 (-33.5%), from €2,208 to €1,468
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 | €99,630 | €89,119 | -€10,512 | -10.6% |
| Formation expenses | 20 | €231 | €43 | -€189 | -81.5% |
| Fixed assets | 21/28 | €50,128 | €50,128 | = | 0.0% |
| Financial fixed assets | 28 | €50,128 | €50,128 | = | 0.0% |
| Current assets | 29/58 | €49,271 | €38,948 | -€10,323 | -21.0% |
| Amounts receivable within one year | 40/41 | €11,120 | €5,569 | -€5,551 | -49.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,120 | €5,569 | -€5,551 | -49.9% |
| Cash at bank and in hand | 54/58 | €27,503 | €26,335 | -€1,167 | -4.2% |
| Deferred charges and accrued income | 490/1 | €10,648 | €7,044 | -€3,605 | -33.9% |
| Total equity and liabilities | 10/49 | €99,630 | €89,119 | -€10,512 | -10.6% |
| Equity | 10/15 | €81,580 | €72,288 | -€9,292 | -11.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €33,200 | €33,200 | = | 0.0% |
| Distributable reserves | 133 | €33,200 | €33,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,380 | €9,088 | -€9,292 | -50.6% |
| Amounts payable | 17/49 | €18,050 | €16,830 | -€1,219 | -6.8% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,597 | €1,389 | -€1,208 | -46.5% |
| Trade debts | 44 | €1,038 | €1,087 | +€49 | +4.7% |
| Suppliers | 440/4 | €1,038 | €1,087 | +€49 | +4.7% |
| Taxes, remuneration and social security | 45 | €1,557 | €90 | -€1,467 | -94.2% |
| Taxes | 450/3 | €1,557 | €90 | -€1,467 | -94.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2 | €212 | +€210 | +10824.7% |
| Accrued charges and deferred income | 492/3 | €453 | €442 | -€11 | -2.4% |
| Remuneration, social security and pensions | 62 | €26,489 | €0 | -€26,489 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €189 | = | 0.0% |
| Other operating charges | 640/8 | €286 | €694 | +€408 | +142.6% |
| Gross operating margin | 9900 | €36,956 | -€6,941 | -€43,897 | |
| Operating profit (loss) | 9901 | €9,992 | -€7,824 | -€17,816 | |
| Financial income | 75/76B | €9,600 | €0 | -€9,600 | -100.0% |
| Recurring financial income | 75 | €9,600 | €0 | -€9,600 | -100.0% |
| Financial charges | 65/66B | €2,208 | €1,468 | -€740 | -33.5% |
| Recurring financial charges | 65 | €2,208 | €1,468 | -€740 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €17,384 | -€9,292 | -€26,676 | |
| Income taxes | 67/77 | €3,557 | €0 | -€3,557 | -100.0% |
| Profit (loss) for the period | 9904 | €13,827 | -€9,292 | -€23,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,827 | -€9,292 | -€23,119 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.