JKO SERVICES: 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.
JKO SERVICES
Largest movements
- Deferred charges and accrued income +€694
new in 2025: €694
- Other debts +€8,853
up €8,853 (+26.2%), from €33,743 to €42,596
- Tax, wage and social debts -€6,368
down €6,368 (-18.0%), from €35,295 to €28,926
- Profit (loss) carried forward -€2,350
down €2,350 (-2.7%), from -€88,260 to -€90,610
- Taxes -€23,593
down €23,593 (-100%), from €23,593 to €0
- Financial charges +€1,751
up €1,751 (+7,834%), from €22 to €1,773
- Financial income +€694
new in 2025: €694
- Other operating charges +€646
up €646 (+103%), from €625 to €1,271
- Gross operating margin -€528
down €528 (-100%), from €528 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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,563 | €48,872 | +€310 | +0.6% |
| Fixed assets | 21/28 | €35,000 | €35,000 | = | 0.0% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €13,563 | €13,872 | +€310 | +2.3% |
| Amounts receivable within one year | 40/41 | €12,116 | €11,732 | -€384 | -3.2% |
| Other amounts receivable | 41 | €12,116 | €11,732 | -€384 | -3.2% |
| Current investments | 50/53 | €1,446 | €1,446 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €694 | +€694 | |
| Total equity and liabilities | 10/49 | €48,563 | €48,872 | +€310 | +0.6% |
| Equity | 10/15 | -€40,711 | -€43,061 | -€2,350 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,349 | €41,349 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €35,489 | €35,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,260 | -€90,610 | -€2,350 | -2.7% |
| Amounts payable | 17/49 | €89,273 | €91,933 | +€2,660 | +3.0% |
| Amounts payable within one year | 42/48 | €89,273 | €91,546 | +€2,272 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 43 | €235 | €23 | -€212 | -90.3% |
| Credit institutions | 430/8 | €235 | €23 | -€212 | -90.3% |
| Taxes, remuneration and social security | 45 | €35,295 | €28,926 | -€6,368 | -18.0% |
| Taxes | 450/3 | €35,295 | €28,926 | -€6,368 | -18.0% |
| Other amounts payable | 47/48 | €33,743 | €42,596 | +€8,853 | +26.2% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Other operating charges | 640/8 | €625 | €1,271 | +€646 | +103% |
| Gross operating margin | 9900 | €528 | €0 | -€528 | -100% |
| Operating profit (loss) | 9901 | -€97 | -€1,271 | -€1,174 | -1,214% |
| Financial income | 75/76B | - | €694 | +€694 | |
| Recurring financial income | 75 | - | €694 | +€694 | |
| Financial charges | 65/66B | €22 | €1,773 | +€1,751 | +7,834% |
| Recurring financial charges | 65 | €22 | €1,773 | +€1,751 | +7,834% |
| Profit (loss) for the period before taxes | 9903 | -€119 | -€2,350 | -€2,231 | -1,873% |
| Income taxes | 67/77 | €23,593 | €0 | -€23,593 | -100% |
| Profit (loss) for the period | 9904 | -€23,712 | -€2,350 | +€21,363 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,712 | -€2,350 | +€21,363 | +90.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.