K.J.C. 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.
K.J.C. Services
Largest movements
- Tangible fixed assets -€18,685
down €18,685 (-35.2%), from €53,076 to €34,391
of which Furniture and vehicles: -€9,446
- Stocks and contracts -€14,943
down €14,943 (-38.5%), from €38,804 to €23,861
- Financial fixed assets -€8,000
down €8,000 (-22.2%), from €36,000 to €28,000
- Cash -€6,532
down €6,532 (-12.1%), from €54,121 to €47,589
mainly Net result for the year (-€28,960) and Contributions, distributions and other (-€8,231)
- Receivables within one year -€4,152
down €4,152 (-33.5%), from €12,410 to €8,258
of which Trade receivables: -€4,307
- Profit (loss) carried forward -€28,960
down €28,960 (-46.2%), from €62,640 to €33,680
- Reserves -€8,231
down €8,231 (-8.6%), from €96,011 to €87,780
of which Distributable reserves: -€8,231
- Debts after one year -€6,978
down €6,978 (-74.9%), from €9,313 to €2,335
- Trade debts -€6,493
down €6,493 (-97.3%), from €6,674 to €181
- Tax, wage and social debts -€5,597
down €5,597 (-93.2%), from €6,008 to €412
- Gross operating margin -€50,586
down €50,586, from €41,110 to -€9,476
- Taxes -€7,879
no longer reported in 2025 (was €7,879)
- Depreciation +€1,672
up €1,672 (+9.2%), from €18,250 to €19,923
- Other operating charges +€432
up €432 (+123%), from €353 to €785
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 | €197,641 | €142,714 | -€54,927 | -27.8% |
| Fixed assets | 21/28 | €89,076 | €62,391 | -€26,685 | -30.0% |
| Tangible fixed assets | 22/27 | €53,076 | €34,391 | -€18,685 | -35.2% |
| Land and buildings | 22 | €4,016 | €3,188 | -€828 | -20.6% |
| Plant, machinery and equipment | 23 | €24,385 | €16,075 | -€8,310 | -34.1% |
| Furniture and vehicles | 24 | €24,537 | €15,091 | -€9,446 | -38.5% |
| Other tangible fixed assets | 26 | €138 | €37 | -€101 | -73.4% |
| Financial fixed assets | 28 | €36,000 | €28,000 | -€8,000 | -22.2% |
| Current assets | 29/58 | €108,566 | €80,323 | -€28,242 | -26.0% |
| Stocks and contracts in progress | 3 | €38,804 | €23,861 | -€14,943 | -38.5% |
| Stocks | 30/36 | €38,804 | €23,861 | -€14,943 | -38.5% |
| Amounts receivable within one year | 40/41 | €12,410 | €8,258 | -€4,152 | -33.5% |
| Trade receivables | 40 | €12,410 | €8,103 | -€4,307 | -34.7% |
| Other amounts receivable | 41 | - | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €54,121 | €47,589 | -€6,532 | -12.1% |
| Deferred charges and accrued income | 490/1 | €3,230 | €615 | -€2,615 | -81.0% |
| Total equity and liabilities | 10/49 | €197,641 | €142,714 | -€54,927 | -27.8% |
| Equity | 10/15 | €164,849 | €127,658 | -€37,191 | -22.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €96,011 | €87,780 | -€8,231 | -8.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €94,152 | €85,921 | -€8,231 | -8.7% |
| Profit (loss) carried forward | 14 | €62,640 | €33,680 | -€28,960 | -46.2% |
| Amounts payable | 17/49 | €32,792 | €15,056 | -€17,736 | -54.1% |
| Amounts payable after more than one year | 17 | €9,313 | €2,335 | -€6,978 | -74.9% |
| Financial debts | 170/4 | €9,313 | €2,335 | -€6,978 | -74.9% |
| Amounts payable within one year | 42/48 | €23,479 | €12,721 | -€10,758 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €6,937 | €6,978 | +€41 | +0.6% |
| Trade debts | 44 | €6,674 | €181 | -€6,493 | -97.3% |
| Suppliers | 440/4 | €6,674 | €181 | -€6,493 | -97.3% |
| Advances received on contracts in progress | 46 | €2,416 | €2,465 | +€49 | +2.0% |
| Taxes, remuneration and social security | 45 | €6,008 | €412 | -€5,597 | -93.2% |
| Taxes | 450/3 | €6,008 | €412 | -€5,597 | -93.2% |
| Other amounts payable | 47/48 | €1,444 | €2,686 | +€1,242 | +86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,250 | €19,923 | +€1,672 | +9.2% |
| Other operating charges | 640/8 | €353 | €785 | +€432 | +123% |
| Gross operating margin | 9900 | €41,110 | -€9,476 | -€50,586 | |
| Operating profit (loss) | 9901 | €22,507 | -€30,183 | -€52,691 | |
| Financial income | 75/76B | €1,415 | €1,638 | +€223 | +15.8% |
| Recurring financial income | 75 | €1,415 | €1,638 | +€223 | +15.8% |
| Financial charges | 65/66B | €373 | €415 | +€42 | +11.3% |
| Recurring financial charges | 65 | €373 | €415 | +€42 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €23,550 | -€28,960 | -€52,510 | |
| Income taxes | 67/77 | €7,879 | - | -€7,879 | |
| Profit (loss) for the period | 9904 | €15,670 | -€28,960 | -€44,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,670 | -€28,960 | -€44,631 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.