JKS INSURANCE: what changed
What changed
JKS INSURANCE
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€72,116
2024 · €62,618+€9,498
Equity
€351,161
2024 · €279,045+€72,116
Cash
€51,439
2024 · €30,619+€20,820
Balance sheet total
€719,888
2024 · €700,082+€19,806
Largest movements
Assets
- Cash +€20,820
up €20,820 (+68.0%), from €30,619 to €51,439
mainly Net result for the year (+€72,116) and Tax, wage and social debts (+€9,657)
Equity and liabilities
- Profit (loss) carried forward +€72,116
up €72,116, from €0 to €72,116
- Debts after one year -€65,319
down €65,319 (-18.6%), from €351,492 to €286,173
- Tax, wage and social debts +€9,657
up €9,657 (+556%), from €1,736 to €11,393
of which Taxes: +€9,657
Income statement
- Gross operating margin +€9,657
up €9,657 (+8.9%), from €108,010 to €117,668
- Taxes -€3,368
down €3,368 (-10.6%), from €31,736 to €28,367
- Financial income -€2,281
down €2,281 (-74.3%), from €3,071 to €790
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€62,618
Gross operating margin
+€9,657
Depreciation
-€1,008
Other operating charges
-€27
Financial income
-€2,281
Financial charges
-€212
Taxes
+€3,368
Result 2025
€72,116
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€88,851
Investment
-€3,170
Financing
-€64,862
Cash 2024
€30,619
From operations (derived)
+€88,851
Net result for the year
+€72,116
Depreciation
+€5,265
Receivables within one year
-€2,091
Deferred charges and accrued income
+€1,009
Trade debts
+€2,894
Tax, wage and social debts
+€9,657
Investment (derived)
-€3,170
Investment in fixed assets (net)
-€3,170
Financing
-€64,862
Debts after one year
-€65,319
Current portion of long-term debt
+€457
Cash 2025
€51,439
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €700,082 | €719,888 | +€19,806 | +2.8% |
| Fixed assets | 21/28 | €662,416 | €660,321 | -€2,095 | -0.3% |
| Tangible fixed assets | 22/27 | €12,416 | €10,321 | -€2,095 | -16.9% |
| Furniture and vehicles | 24 | €12,416 | €10,321 | -€2,095 | -16.9% |
| Financial fixed assets | 28 | €650,000 | €650,000 | = | 0.0% |
| Current assets | 29/58 | €37,666 | €59,567 | +€21,902 | +58.1% |
| Amounts receivable within one year | 40/41 | €5,070 | €7,161 | +€2,091 | +41.3% |
| Trade receivables | 40 | €0 | €2,457 | +€2,457 | |
| Other amounts receivable | 41 | €5,070 | €4,704 | -€366 | -7.2% |
| Cash at bank and in hand | 54/58 | €30,619 | €51,439 | +€20,820 | +68.0% |
| Deferred charges and accrued income | 490/1 | €1,977 | €967 | -€1,009 | -51.1% |
| Total equity and liabilities | 10/49 | €700,082 | €719,888 | +€19,806 | +2.8% |
| Equity | 10/15 | €279,045 | €351,161 | +€72,116 | +25.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €267,045 | €267,045 | = | 0.0% |
| Distributable reserves | 133 | €267,045 | €267,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €72,116 | +€72,116 | |
| Amounts payable | 17/49 | €421,037 | €368,727 | -€52,310 | -12.4% |
| Amounts payable after more than one year | 17 | €351,492 | €286,173 | -€65,319 | -18.6% |
| Financial debts | 170/4 | €351,492 | €286,173 | -€65,319 | -18.6% |
| Amounts payable within one year | 42/48 | €69,545 | €82,554 | +€13,009 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €64,862 | €65,319 | +€457 | +0.7% |
| Trade debts | 44 | €2,948 | €5,842 | +€2,894 | +98.2% |
| Suppliers | 440/4 | €2,948 | €5,842 | +€2,894 | +98.2% |
| Taxes, remuneration and social security | 45 | €1,736 | €11,393 | +€9,657 | +556% |
| Taxes | 450/3 | €1,736 | €11,393 | +€9,657 | +556% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,257 | €5,265 | +€1,008 | +23.7% |
| Other operating charges | 640/8 | €1,309 | €1,336 | +€27 | +2.1% |
| Gross operating margin | 9900 | €108,010 | €117,668 | +€9,657 | +8.9% |
| Operating profit (loss) | 9901 | €102,445 | €111,067 | +€8,622 | +8.4% |
| Financial income | 75/76B | €3,071 | €790 | -€2,281 | -74.3% |
| Recurring financial income | 75 | €3,071 | €790 | -€2,281 | -74.3% |
| Financial charges | 65/66B | €11,162 | €11,373 | +€212 | +1.9% |
| Recurring financial charges | 65 | €11,162 | €11,373 | +€212 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €94,354 | €100,484 | +€6,130 | +6.5% |
| Income taxes | 67/77 | €31,736 | €28,367 | -€3,368 | -10.6% |
| Profit (loss) for the period | 9904 | €62,618 | €72,116 | +€9,498 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,618 | €72,116 | +€9,498 | +15.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.