K&J Solutions: 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 Solutions
Largest movements
- Receivables within one year +€35,838
up €35,838 (+77.5%), from €46,236 to €82,075
of which Trade receivables: +€33,669
- Cash -€21,294
down €21,294 (-69.1%), from €30,796 to €9,502
mainly Receivables within one year (-€35,838) and Stocks and contracts (-€17,711)
- Stocks and contracts +€17,711
up €17,711 (+373.7%), from €4,739 to €22,450
- Profit (loss) carried forward +€16,110
up €16,110 (+33.0%), from €48,845 to €64,955
- Other debts +€10,663
up €10,663 (+187.1%), from €5,700 to €16,363
- Tax, wage and social debts +€4,641
up €4,641 (+38.0%), from €12,211 to €16,852
of which Taxes: +€4,641
- Trade debts +€1,935
up €1,935 (+12482.2%), from €16 to €1,950
- Turnover -€63,851
no longer reported in 2025 (was €63,851)
- Gross operating margin -€38,983
down €38,983 (-63.8%), from €61,077 to €22,093
- Taxes -€7,571
down €7,571 (-62.0%), from €12,211 to €4,641
- Purchases and services -€2,774
no longer reported in 2025 (was €2,774)
- Other operating charges +€953
new in 2025: €953
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 | €81,772 | €115,120 | +€33,348 | +40.8% |
| Fixed assets | 21/28 | - | €1,094 | +€1,094 | |
| Tangible fixed assets | 22/27 | - | €1,094 | +€1,094 | |
| Furniture and vehicles | 24 | - | €1,094 | +€1,094 | |
| Current assets | 29/58 | €81,772 | €114,026 | +€32,255 | +39.4% |
| Stocks and contracts in progress | 3 | €4,739 | €22,450 | +€17,711 | +373.7% |
| Stocks | 30/36 | €4,739 | €22,450 | +€17,711 | +373.7% |
| Amounts receivable within one year | 40/41 | €46,236 | €82,075 | +€35,838 | +77.5% |
| Trade receivables | 40 | €46,053 | €79,721 | +€33,669 | +73.1% |
| Other amounts receivable | 41 | €184 | €2,353 | +€2,170 | +1182.2% |
| Cash at bank and in hand | 54/58 | €30,796 | €9,502 | -€21,294 | -69.1% |
| Total equity and liabilities | 10/49 | €81,772 | €115,120 | +€33,348 | +40.8% |
| Equity | 10/15 | €63,845 | €79,955 | +€16,110 | +25.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,845 | €64,955 | +€16,110 | +33.0% |
| Amounts payable | 17/49 | €17,927 | €35,165 | +€17,238 | +96.2% |
| Amounts payable within one year | 42/48 | €17,927 | €35,165 | +€17,238 | +96.2% |
| Trade debts | 44 | €16 | €1,950 | +€1,935 | +12482.2% |
| Suppliers | 440/4 | €16 | €1,950 | +€1,935 | +12482.2% |
| Taxes, remuneration and social security | 45 | €12,211 | €16,852 | +€4,641 | +38.0% |
| Taxes | 450/3 | €12,211 | €16,852 | +€4,641 | +38.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €5,700 | €16,363 | +€10,663 | +187.1% |
| Turnover | 70 | €63,851 | - | -€63,851 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,774 | - | -€2,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €62 | +€62 | |
| Other operating charges | 640/8 | - | €953 | +€953 | |
| Gross operating margin | 9900 | €61,077 | €22,093 | -€38,983 | -63.8% |
| Operating profit (loss) | 9901 | €61,077 | €21,078 | -€39,999 | -65.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.9% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.9% |
| Financial charges | 65/66B | €26 | €327 | +€301 | +1158.9% |
| Recurring financial charges | 65 | €26 | €327 | +€301 | +1158.9% |
| Profit (loss) for the period before taxes | 9903 | €61,056 | €20,751 | -€40,306 | -66.0% |
| Income taxes | 67/77 | €12,211 | €4,641 | -€7,571 | -62.0% |
| Profit (loss) for the period | 9904 | €48,845 | €16,110 | -€32,735 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,845 | €16,110 | -€32,735 | -67.0% |
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 9 October 2026 via checked.be.