JKNY: 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.
JKNY
Largest movements
- Receivables within one year +€39,147
up €39,147 (+3.7%), from €1.1m to €1.1m
of which Other amounts receivable: +€36,380
- Other debts +€33,883
up €33,883 (+3.1%), from €1.1m to €1.1m
- Gross operating margin +€39,017
up €39,017, from -€33,335 to €5,682
- Financial income +€1,777
up €1,777 (+4.3%), from €41,779 to €43,556
- Financial charges +€827
up €827 (+1.9%), from €42,746 to €43,573
- Depreciation -€366
down €366 (-100.0%), from €366 to €0
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 | €1,114,688 | €1,156,591 | +€41,904 | +3.8% |
| Fixed assets | 21/28 | €0 | €2,420 | +€2,420 | |
| Tangible fixed assets | 22/27 | €0 | €2,420 | +€2,420 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €2,420 | +€2,420 | |
| Current assets | 29/58 | €1,114,688 | €1,154,171 | +€39,484 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,064,453 | €1,103,600 | +€39,147 | +3.7% |
| Trade receivables | 40 | €11,828 | €14,595 | +€2,767 | +23.4% |
| Other amounts receivable | 41 | €1,052,625 | €1,089,005 | +€36,380 | +3.5% |
| Cash at bank and in hand | 54/58 | €8,456 | €7,015 | -€1,440 | -17.0% |
| Deferred charges and accrued income | 490/1 | €41,779 | €43,556 | +€1,777 | +4.3% |
| Total equity and liabilities | 10/49 | €1,114,688 | €1,156,591 | +€41,904 | +3.8% |
| Equity | 10/15 | -€37,166 | -€32,815 | +€4,351 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64 | €64 | = | 0.0% |
| Non-distributable reserves | 130/1 | €64 | €0 | -€64 | -100.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €64 | €0 | -€64 | -100.0% |
| Distributable reserves | 133 | - | €64 | +€64 | |
| Profit (loss) carried forward | 14 | -€55,829 | -€51,478 | +€4,351 | +7.8% |
| Amounts payable | 17/49 | €1,151,854 | €1,189,406 | +€37,552 | +3.3% |
| Amounts payable within one year | 42/48 | €1,109,236 | €1,145,977 | +€36,740 | +3.3% |
| Trade debts | 44 | €1,734 | €2,328 | +€594 | +34.3% |
| Suppliers | 440/4 | €1,734 | €2,328 | +€594 | +34.3% |
| Taxes, remuneration and social security | 45 | €24 | €2,286 | +€2,263 | +9620.1% |
| Taxes | 450/3 | €24 | €2,286 | +€2,263 | +9620.1% |
| Other amounts payable | 47/48 | €1,107,479 | €1,141,362 | +€33,883 | +3.1% |
| Accrued charges and deferred income | 492/3 | €42,617 | €43,430 | +€812 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €0 | -€366 | -100.0% |
| Other operating charges | 640/8 | €1,494 | €1,313 | -€180 | -12.1% |
| Gross operating margin | 9900 | -€33,335 | €5,682 | +€39,017 | |
| Operating profit (loss) | 9901 | -€35,195 | €4,368 | +€39,563 | |
| Financial income | 75/76B | €41,779 | €43,556 | +€1,777 | +4.3% |
| Recurring financial income | 75 | €41,779 | €43,556 | +€1,777 | +4.3% |
| Financial charges | 65/66B | €42,746 | €43,573 | +€827 | +1.9% |
| Recurring financial charges | 65 | €42,746 | €43,573 | +€827 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,162 | €4,351 | +€40,513 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€36,162 | €4,351 | +€40,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,162 | €4,351 | +€40,513 |
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 10 October 2026 via checked.be.