JLK FINANCES: what changed
JLK FINANCES
Largest movements
- Cash -€186,875
down €186,875 (-93.3%), from €200,278 to €13,404
mainly Contributions, distributions and other (-€288,433) and Receivables within one year (-€133,155)
- Receivables within one year +€133,155
up €133,155 (+296%), from €45,000 to €178,155
of which Trade receivables: +€103,167
- Debts after one year -€49,097
down €49,097 (-18.2%), from €269,270 to €220,173
- Tax, wage and social debts +€32,624
up €32,624 (+137%), from €23,779 to €56,403
- Reserves -€23,996
down €23,996 (-17.1%), from €139,956 to €115,960
- Other debts -€10,163
down €10,163 (-3.7%), from €274,796 to €264,633
- Gross operating margin +€75,608
up €75,608 (+56.7%), from €133,320 to €208,928
- Taxes +€25,748
up €25,748 (+83.6%), from €30,814 to €56,562
- Financial income +€19,497
up €19,497 (+19.0%), from €102,599 to €122,096
- Financial charges -€5,307
down €5,307 (-34.9%), from €15,197 to €9,890
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €795,334 | €739,369 | -€55,965 | -7.0% |
| Fixed assets | 21/28 | €546,514 | €546,514 | = | 0.0% |
| Financial fixed assets | 28 | €546,514 | €546,514 | = | 0.0% |
| Current assets | 29/58 | €248,820 | €192,855 | -€55,965 | -22.5% |
| Amounts receivable within one year | 40/41 | €45,000 | €178,155 | +€133,155 | +296% |
| Trade receivables | 40 | €45,000 | €148,167 | +€103,167 | +229% |
| Other amounts receivable | 41 | €0 | €29,988 | +€29,988 | |
| Cash at bank and in hand | 54/58 | €200,278 | €13,404 | -€186,875 | -93.3% |
| Deferred charges and accrued income | 490/1 | €3,542 | €1,297 | -€2,246 | -63.4% |
| Total equity and liabilities | 10/49 | €795,334 | €739,369 | -€55,965 | -7.0% |
| Equity | 10/15 | €164,956 | €140,960 | -€23,996 | -14.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €139,956 | €115,960 | -€23,996 | -17.1% |
| Distributable reserves | 133 | €139,956 | €115,960 | -€23,996 | -17.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €630,378 | €598,409 | -€31,969 | -5.1% |
| Amounts payable after more than one year | 17 | €269,270 | €220,173 | -€49,097 | -18.2% |
| Financial debts | 170/4 | €269,270 | €220,173 | -€49,097 | -18.2% |
| Amounts payable within one year | 42/48 | €357,580 | €376,233 | +€18,653 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €55,492 | €54,165 | -€1,327 | -2.4% |
| Trade debts | 44 | €3,513 | €1,033 | -€2,481 | -70.6% |
| Suppliers | 440/4 | €3,513 | €1,033 | -€2,481 | -70.6% |
| Taxes, remuneration and social security | 45 | €23,779 | €56,403 | +€32,624 | +137% |
| Taxes | 450/3 | €23,779 | €56,403 | +€32,624 | +137% |
| Other amounts payable | 47/48 | €274,796 | €264,633 | -€10,163 | -3.7% |
| Accrued charges and deferred income | 492/3 | €3,527 | €2,002 | -€1,525 | -43.2% |
| Other operating charges | 640/8 | €321 | €134 | -€187 | -58.2% |
| Gross operating margin | 9900 | €133,320 | €208,928 | +€75,608 | +56.7% |
| Operating profit (loss) | 9901 | €132,998 | €208,794 | +€75,795 | +57.0% |
| Financial income | 75/76B | €102,599 | €122,096 | +€19,497 | +19.0% |
| Recurring financial income | 75 | €102,599 | €122,096 | +€19,497 | +19.0% |
| Financial charges | 65/66B | €15,197 | €9,890 | -€5,307 | -34.9% |
| Recurring financial charges | 65 | €15,197 | €9,890 | -€5,307 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €220,400 | €321,000 | +€100,599 | +45.6% |
| Income taxes | 67/77 | €30,814 | €56,562 | +€25,748 | +83.6% |
| Profit (loss) for the period | 9904 | €189,587 | €264,437 | +€74,851 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €189,587 | €264,437 | +€74,851 | +39.5% |
Next steps
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 2 November 2026 via checked.be.