K&J FoodConcept: what changed
K&J FoodConcept
Largest movements
- Receivables within one year +€4,547
new in 2025: €4,547
- Cash -€801
down €801 (-25.0%), from €3,203 to €2,402
mainly Tax, wage and social debts (-€7,109) and Receivables within one year (-€4,547)
- Tangible fixed assets -€459
down €459 (-41.2%), from €1,114 to €655
- Tax, wage and social debts -€7,109
down €7,109 (-93.0%), from €7,647 to €539
- Trade debts +€6,574
up €6,574 (+282%), from €2,332 to €8,906
- Profit (loss) carried forward +€2,921
up €2,921 (+12.4%), from -€23,633 to -€20,712
- Other debts +€901
up €901 (+11.3%), from €7,970 to €8,871
- Gross operating margin +€25,920
up €25,920, from -€22,048 to €3,872
- Depreciation -€798
down €798 (-63.5%), from €1,257 to €459
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 | €4,317 | €7,604 | +€3,287 | +76.2% |
| Fixed assets | 21/28 | €1,114 | €655 | -€459 | -41.2% |
| Tangible fixed assets | 22/27 | €1,114 | €655 | -€459 | -41.2% |
| Plant, machinery and equipment | 23 | €1,114 | €655 | -€459 | -41.2% |
| Current assets | 29/58 | €3,203 | €6,949 | +€3,746 | +117% |
| Amounts receivable within one year | 40/41 | - | €4,547 | +€4,547 | |
| Trade receivables | 40 | - | €4,547 | +€4,547 | |
| Cash at bank and in hand | 54/58 | €3,203 | €2,402 | -€801 | -25.0% |
| Total equity and liabilities | 10/49 | €4,317 | €7,604 | +€3,287 | +76.2% |
| Equity | 10/15 | -€13,633 | -€10,712 | +€2,921 | +21.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,633 | -€20,712 | +€2,921 | +12.4% |
| Amounts payable | 17/49 | €17,950 | €18,316 | +€366 | +2.0% |
| Amounts payable within one year | 42/48 | €17,950 | €18,316 | +€366 | +2.0% |
| Trade debts | 44 | €2,332 | €8,906 | +€6,574 | +282% |
| Suppliers | 440/4 | €2,332 | €8,906 | +€6,574 | +282% |
| Taxes, remuneration and social security | 45 | €7,647 | €539 | -€7,109 | -93.0% |
| Taxes | 450/3 | €7,647 | €539 | -€7,109 | -93.0% |
| Other amounts payable | 47/48 | €7,970 | €8,871 | +€901 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €459 | -€798 | -63.5% |
| Other operating charges | 640/8 | €236 | €446 | +€210 | +89.0% |
| Gross operating margin | 9900 | -€22,048 | €3,872 | +€25,920 | |
| Operating profit (loss) | 9901 | -€23,541 | €2,967 | +€26,508 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +800% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +800% |
| Financial charges | 65/66B | €92 | €45 | -€47 | -50.8% |
| Recurring financial charges | 65 | €92 | €45 | -€47 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,633 | €2,921 | +€26,555 | |
| Profit (loss) for the period | 9904 | -€23,633 | €2,921 | +€26,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,633 | €2,921 | +€26,555 |
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 4 November 2026 via checked.be.