K.J. Engineering: 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. Engineering
Largest movements
- Cash +€80,493
up €80,493 (+97.7%), from €82,415 to €162,908
mainly Net result for the year (+€42,171) and Receivables within one year (+€36,300)
- Receivables within one year -€36,300
down €36,300 (-100.0%), from €36,300 to €0
- Reserves +€42,171
up €42,171 (+41.5%), from €101,583 to €143,754
- Gross operating margin +€15,583
up €15,583 (+36.3%), from €42,985 to €58,568
- Taxes +€4,229
up €4,229 (+36.5%), from €11,584 to €15,814
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.
Cash bridge derived
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 | €118,715 | €162,908 | +€44,193 | +37.2% |
| Current assets | 29/58 | €118,715 | €162,908 | +€44,193 | +37.2% |
| Amounts receivable within one year | 40/41 | €36,300 | €0 | -€36,300 | -100.0% |
| Trade receivables | 40 | €36,300 | €0 | -€36,300 | -100.0% |
| Cash at bank and in hand | 54/58 | €82,415 | €162,908 | +€80,493 | +97.7% |
| Total equity and liabilities | 10/49 | €118,715 | €162,908 | +€44,193 | +37.2% |
| Equity | 10/15 | €104,583 | €146,754 | +€42,171 | +40.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,583 | €143,754 | +€42,171 | +41.5% |
| Distributable reserves | 133 | €101,583 | €143,754 | +€42,171 | +41.5% |
| Amounts payable | 17/49 | €14,132 | €16,154 | +€2,022 | +14.3% |
| Amounts payable within one year | 42/48 | €14,132 | €16,154 | +€2,022 | +14.3% |
| Taxes, remuneration and social security | 45 | €10,037 | €11,228 | +€1,191 | +11.9% |
| Taxes | 450/3 | €10,037 | €11,228 | +€1,191 | +11.9% |
| Other amounts payable | 47/48 | €4,095 | €4,927 | +€831 | +20.3% |
| Other operating charges | 640/8 | €451 | €400 | -€51 | -11.4% |
| Gross operating margin | 9900 | €42,985 | €58,568 | +€15,583 | +36.3% |
| Operating profit (loss) | 9901 | €42,534 | €58,168 | +€15,634 | +36.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €58 | €184 | +€126 | +218.0% |
| Recurring financial charges | 65 | €58 | €184 | +€126 | +218.0% |
| Profit (loss) for the period before taxes | 9903 | €42,476 | €57,984 | +€15,508 | +36.5% |
| Income taxes | 67/77 | €11,584 | €15,814 | +€4,229 | +36.5% |
| Profit (loss) for the period | 9904 | €30,892 | €42,171 | +€11,279 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,892 | €42,171 | +€11,279 | +36.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.