JKVS CONSULTING: 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.
JKVS CONSULTING
Largest movements
- Receivables after one year -€167,270
down €167,270 (-100%), from €167,270 to €0
- Cash +€165,133
up €165,133 (+234%), from €70,604 to €235,737
mainly Receivables after one year (+€167,270) and Net result for the year (+€102,006)
- Receivables within one year +€22,561
up €22,561 (+23.1%), from €97,540 to €120,100
of which Other amounts receivable: +€11,379
- Tangible fixed assets +€21,881
up €21,881 (+7.6%), from €287,581 to €309,462
of which Land and buildings: +€19,573
- Other debts -€87,404
down €87,404 (-100%), from €87,404 to €0
- Reserves +€70,842
up €70,842 (+25.9%), from €273,169 to €344,011
of which Distributable reserves: +€89,747
- Tax, wage and social debts +€40,973
up €40,973 (+104%), from €39,582 to €80,556
of which Taxes: +€34,867
- Profit (loss) carried forward +€31,164
up €31,164, from -€31,164 to €0
- Trade debts -€9,863
down €9,863 (-22.0%), from €44,815 to €34,951
- Gross operating margin +€303,397
up €303,397 (+220%), from €137,601 to €440,998
- Taxes +€60,380
up €60,380, from -€2,224 to €58,156
- Staff costs +€33,958
up €33,958 (+19.3%), from €176,225 to €210,183
- Other operating charges +€19,191
up €19,191 (+213%), from €8,995 to €28,186
- Financial income -€15,101
down €15,101 (-89.5%), from €16,876 to €1,775
of which Non-recurring financial income: -€11,100
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
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 | €623,894 | €669,149 | +€45,255 | +7.3% |
| Fixed assets | 21/28 | €288,481 | €310,362 | +€21,881 | +7.6% |
| Tangible fixed assets | 22/27 | €287,581 | €309,462 | +€21,881 | +7.6% |
| Land and buildings | 22 | €11,423 | €30,996 | +€19,573 | +171% |
| Plant, machinery and equipment | 23 | €971 | €3,582 | +€2,611 | +269% |
| Furniture and vehicles | 24 | €4,972 | €4,358 | -€614 | -12.4% |
| Leasing and similar rights | 25 | €200,760 | €184,298 | -€16,461 | -8.2% |
| Other tangible fixed assets | 26 | €69,455 | €86,229 | +€16,773 | +24.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €335,413 | €358,787 | +€23,374 | +7.0% |
| Amounts receivable after more than one year | 29 | €167,270 | €0 | -€167,270 | -100% |
| Other amounts receivable | 291 | €167,270 | €0 | -€167,270 | -100% |
| Amounts receivable within one year | 40/41 | €97,540 | €120,100 | +€22,561 | +23.1% |
| Trade receivables | 40 | €76,461 | €87,643 | +€11,182 | +14.6% |
| Other amounts receivable | 41 | €21,079 | €32,457 | +€11,379 | +54.0% |
| Cash at bank and in hand | 54/58 | €70,604 | €235,737 | +€165,133 | +234% |
| Deferred charges and accrued income | 490/1 | €0 | €2,950 | +€2,950 | |
| Total equity and liabilities | 10/49 | €623,894 | €669,149 | +€45,255 | +7.3% |
| Equity | 10/15 | €243,504 | €345,511 | +€102,006 | +41.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €273,169 | €344,011 | +€70,842 | +25.9% |
| Non-distributable reserves | 130/1 | €18,905 | €0 | -€18,905 | -100% |
| Reserves not available under the articles | 1311 | €18,905 | €0 | -€18,905 | -100% |
| Distributable reserves | 133 | €254,264 | €344,011 | +€89,747 | +35.3% |
| Profit (loss) carried forward | 14 | -€31,164 | €0 | +€31,164 | |
| Amounts payable | 17/49 | €380,390 | €323,639 | -€56,751 | -14.9% |
| Amounts payable after more than one year | 17 | €176,268 | €176,140 | -€128 | -0.1% |
| Financial debts | 170/4 | €176,268 | €176,140 | -€128 | -0.1% |
| Amounts payable within one year | 42/48 | €202,952 | €146,999 | -€55,953 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €31,150 | €22,072 | -€9,078 | -29.1% |
| Financial debts | 43 | €0 | €9,420 | +€9,420 | |
| Credit institutions | 430/8 | €0 | €9,420 | +€9,420 | |
| Trade debts | 44 | €44,815 | €34,951 | -€9,863 | -22.0% |
| Suppliers | 440/4 | €44,815 | €34,951 | -€9,863 | -22.0% |
| Taxes, remuneration and social security | 45 | €39,582 | €80,556 | +€40,973 | +104% |
| Taxes | 450/3 | €17,432 | €52,299 | +€34,867 | +200% |
| Remuneration and social security | 454/9 | €22,150 | €28,256 | +€6,106 | +27.6% |
| Other amounts payable | 47/48 | €87,404 | €0 | -€87,404 | -100% |
| Accrued charges and deferred income | 492/3 | €1,170 | €500 | -€670 | -57.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €176,225 | €210,183 | +€33,958 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,497 | €33,738 | +€2,241 | +7.1% |
| Other operating charges | 640/8 | €8,995 | €28,186 | +€19,191 | +213% |
| Gross operating margin | 9900 | €137,601 | €440,998 | +€303,397 | +220% |
| Operating profit (loss) | 9901 | -€79,116 | €168,891 | +€248,007 | |
| Financial income | 75/76B | €16,876 | €1,775 | -€15,101 | -89.5% |
| Recurring financial income | 75 | €5,776 | €1,775 | -€4,001 | -69.3% |
| Non-recurring financial income | 76B | €11,100 | €0 | -€11,100 | -100% |
| Financial charges | 65/66B | €12,796 | €10,504 | -€2,292 | -17.9% |
| Recurring financial charges | 65 | €8,636 | €10,504 | +€1,868 | +21.6% |
| Non-recurring financial charges | 66B | €4,160 | €0 | -€4,160 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€75,036 | €160,162 | +€235,198 | |
| Income taxes | 67/77 | -€2,224 | €58,156 | +€60,380 | |
| Profit (loss) for the period | 9904 | -€72,812 | €102,006 | +€174,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,812 | €102,006 | +€174,818 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.