K&J Trading: 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 Trading
Largest movements
- Receivables within one year +€38,333
up €38,333 (+269%), from €14,269 to €52,603
of which Other amounts receivable: +€37,964
- Cash -€16,269
down €16,269 (-21.0%), from €77,387 to €61,118
mainly Receivables within one year (-€38,333) and Investment in fixed assets (net) (-€13,884)
- Tangible fixed assets +€5,142
up €5,142 (+34.7%), from €14,807 to €19,948
of which Furniture and vehicles: +€5,209
- Stocks and contracts +€4,000
up €4,000 (+11.4%), from €35,000 to €39,000
- Profit (loss) carried forward +€45,907
up €45,907, from -€11,334 to €34,573
- Trade debts -€7,343
down €7,343 (-15.1%), from €48,611 to €41,268
- Other debts -€5,300
down €5,300 (-16.8%), from €31,541 to €26,241
- Tax, wage and social debts -€3,058
down €3,058 (-19.9%), from €15,365 to €12,306
of which Remuneration and social security: -€1,597
- Turnover +€1.7m
new in 2024: €1.7m
- Purchases and services +€1.6m
new in 2024: €1.6m
- Gross operating margin +€29,676
up €29,676 (+49.1%), from €60,430 to €90,107
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,214 | €193,419 | +€30,206 | +18.5% |
| Fixed assets | 21/28 | €36,557 | €40,699 | +€4,142 | +11.3% |
| Intangible fixed assets | 21 | €6,331 | €5,331 | -€1,000 | -15.8% |
| Tangible fixed assets | 22/27 | €14,807 | €19,948 | +€5,142 | +34.7% |
| Furniture and vehicles | 24 | €14,689 | €19,898 | +€5,209 | +35.5% |
| Other tangible fixed assets | 26 | €117 | €50 | -€67 | -57.1% |
| Financial fixed assets | 28 | €15,420 | €15,420 | = | 0.0% |
| Current assets | 29/58 | €126,657 | €152,721 | +€26,064 | +20.6% |
| Stocks and contracts in progress | 3 | €35,000 | €39,000 | +€4,000 | +11.4% |
| Stocks | 30/36 | €35,000 | €39,000 | +€4,000 | +11.4% |
| Amounts receivable within one year | 40/41 | €14,269 | €52,603 | +€38,333 | +269% |
| Trade receivables | 40 | - | €369 | +€369 | |
| Other amounts receivable | 41 | €14,269 | €52,234 | +€37,964 | +266% |
| Cash at bank and in hand | 54/58 | €77,387 | €61,118 | -€16,269 | -21.0% |
| Total equity and liabilities | 10/49 | €163,214 | €193,419 | +€30,206 | +18.5% |
| Equity | 10/15 | €64,633 | €110,540 | +€45,907 | +71.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €69,767 | €69,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,907 | €67,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,334 | €34,573 | +€45,907 | |
| Amounts payable | 17/49 | €98,581 | €82,880 | -€15,701 | -15.9% |
| Amounts payable within one year | 42/48 | €98,581 | €82,880 | -€15,701 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €3,064 | €3,064 | = | 0.0% |
| Trade debts | 44 | €48,611 | €41,268 | -€7,343 | -15.1% |
| Suppliers | 440/4 | €48,611 | €41,268 | -€7,343 | -15.1% |
| Taxes, remuneration and social security | 45 | €15,365 | €12,306 | -€3,058 | -19.9% |
| Taxes | 450/3 | €10,361 | €8,900 | -€1,461 | -14.1% |
| Remuneration and social security | 454/9 | €5,004 | €3,407 | -€1,597 | -31.9% |
| Other amounts payable | 47/48 | €31,541 | €26,241 | -€5,300 | -16.8% |
| Turnover | 70 | - | €1,669,194 | +€1.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,579,088 | +€1.6m | |
| Remuneration, social security and pensions | 62 | €28,233 | €30,552 | +€2,319 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,743 | €9,743 | = | 0.0% |
| Other operating charges | 640/8 | €3,252 | €3,569 | +€317 | +9.7% |
| Gross operating margin | 9900 | €60,430 | €90,107 | +€29,676 | +49.1% |
| Operating profit (loss) | 9901 | €19,202 | €46,243 | +€27,041 | +141% |
| Financial charges | 65/66B | €739 | €336 | -€403 | -54.6% |
| Recurring financial charges | 65 | €739 | €336 | -€403 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €18,463 | €45,907 | +€27,444 | +149% |
| Profit (loss) for the period | 9904 | €18,463 | €45,907 | +€27,444 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €18,463 | €45,907 | +€27,444 | +149% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.