KiJoCo: 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.
What changed
KiJoCo
NACE 87.991, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€57,933
2024 · €142,430-€84,497
Equity
€10.6m
2024 · €7.8m+€2.8m
Cash
€2.6m
2024 · €1.5m+€1.1m
Balance sheet total
€12.8m
2024 · €10.0m+€2.8m
Largest movements
Assets
- Receivables after one year +€1.4m
up €1.4m, from €0 to €1.4m
- Cash +€1.1m
up €1.1m (+72.5%), from €1.5m to €2.6m
mainly Contributions, distributions and other (+€2.7m) and Current investments (+€750,000)
- Current investments -€750,000
down €750,000 (-23.4%), from €3.2m to €2.5m
- Receivables within one year +€653,502
up €653,502 (+56.4%), from €1.2m to €1.8m
of which Other amounts receivable: +€644,416
- Tangible fixed assets +€379,749
up €379,749 (+9.4%), from €4.1m to €4.4m
of which Assets under construction and advance payments: +€393,671
Equity and liabilities
- Investment grants +€2.7m
up €2.7m (+218.0%), from €1.3m to €4.0m
- Reserves +€528,680
up €528,680 (+10.1%), from €5.3m to €5.8m
- Profit (loss) carried forward -€470,747
down €470,747 (-91.6%), from €513,928 to €43,181
Income statement
- Staff costs +€275,970
up €275,970 (+3.0%), from €9.2m to €9.5m
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.
Result 2024
€142,430
Staff costs
-€275,970
Depreciation
+€56,690
Other operating charges
-€16,985
Other operating items
+€181,845
Financial income
-€45,357
Financial charges
+€15,279
Result 2025
€57,933
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.
From operations
-€1.5m
Investment
-€48,878
Financing
+€2.7m
Cash 2024
€1.5m
From operations (derived)
-€1.5m
Net result for the year
+€57,933
Depreciation
+€395,729
Receivables after one year
-€1.4m
Receivables within one year
-€653,502
Deferred charges and accrued income
+€8,982
Debts within one year
-€5,867
Accrued charges and deferred income
+€59,094
Investment (derived)
-€48,878
Investment in fixed assets (net)
-€798,878
Current investments
+€750,000
Financing
+€2.7m
Debts after one year
-€53,514
Contributions, distributions and other
+€2.7m
Cash 2025
€2.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,000,047 | €12,801,789 | +€2.8m | +28.0% |
| Fixed assets | 21/28 | €4,055,168 | €4,458,317 | +€403,149 | +9.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,055,168 | €4,434,917 | +€379,749 | +9.4% |
| Land and buildings | 22 | €3,485,875 | €3,359,737 | -€126,138 | -3.6% |
| Plant, machinery and equipment | 23 | €58,426 | €101,294 | +€42,868 | +73.4% |
| Furniture and vehicles | 24 | €130,090 | €199,439 | +€69,348 | +53.3% |
| Assets under construction and advance payments | 27 | €380,777 | €774,448 | +€393,671 | +103.4% |
| Financial fixed assets | 28 | - | €23,400 | +€23,400 | |
| Affiliated companies | 280/1 | - | €5,000 | +€5,000 | |
| Participating interests | 280 | - | €5,000 | +€5,000 | |
| Other financial fixed assets | 284/8 | - | €18,400 | +€18,400 | |
| Amounts receivable and cash guarantees | 285/8 | - | €18,400 | +€18,400 | |
| Current assets | 29/58 | €5,944,879 | €8,343,472 | +€2.4m | +40.3% |
| Amounts receivable after more than one year | 29 | €0 | €1,395,190 | +€1.4m | |
| Other amounts receivable | 291 | €0 | €1,395,190 | +€1.4m | |
| Amounts receivable within one year | 40/41 | €1,158,963 | €1,812,465 | +€653,502 | +56.4% |
| Trade receivables | 40 | €21,499 | €30,586 | +€9,087 | +42.3% |
| Other amounts receivable | 41 | €1,137,464 | €1,781,880 | +€644,416 | +56.7% |
| Current investments | 50/53 | €3,201,410 | €2,451,410 | -€750,000 | -23.4% |
| Cash at bank and in hand | 54/58 | €1,530,122 | €2,639,006 | +€1.1m | +72.5% |
| Deferred charges and accrued income | 490/1 | €54,383 | €45,401 | -€8,982 | -16.5% |
| Total equity and liabilities | 10/49 | €10,000,047 | €12,801,789 | +€2.8m | +28.0% |
| Equity | 10/15 | €7,760,900 | €10,562,929 | +€2.8m | +36.1% |
| Contributions | 10/11 | €729,196 | €729,196 | = | 0.0% |
| Capital | 10 | €729,196 | €729,196 | = | 0.0% |
| Reserves | 13 | €5,258,846 | €5,787,526 | +€528,680 | +10.1% |
| Profit (loss) carried forward | 14 | €513,928 | €43,181 | -€470,747 | -91.6% |
| Investment grants | 15 | €1,258,929 | €4,003,026 | +€2.7m | +218.0% |
| Amounts payable | 17/49 | €2,239,147 | €2,238,860 | -€287 | 0.0% |
| Amounts payable after more than one year | 17 | €920,727 | €867,213 | -€53,514 | -5.8% |
| Financial debts | 170/4 | €920,727 | €867,213 | -€53,514 | -5.8% |
| Credit institutions | 173 | €920,727 | €867,213 | -€53,514 | -5.8% |
| Amounts payable within one year | 42/48 | €1,181,431 | €1,175,564 | -€5,867 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €52,492 | €53,514 | +€1,022 | +1.9% |
| Trade debts | 44 | €105,784 | €73,471 | -€32,313 | -30.5% |
| Suppliers | 440/4 | €105,784 | €73,471 | -€32,313 | -30.5% |
| Taxes, remuneration and social security | 45 | €966,898 | €984,489 | +€17,591 | +1.8% |
| Taxes | 450/3 | €30,601 | €35,121 | +€4,519 | +14.8% |
| Remuneration and social security | 454/9 | €936,297 | €949,368 | +€13,072 | +1.4% |
| Accrued charges and deferred income | 492/3 | €136,988 | €196,083 | +€59,094 | +43.1% |
| Operating income | 70/76A | €10,969,241 | €11,144,163 | +€174,922 | +1.6% |
| Membership fees, donations, legacies and grants | 73 | €10,801,252 | €11,023,230 | +€221,978 | +2.1% |
| Other operating income | 74 | €162,722 | €120,334 | -€42,388 | -26.0% |
| Non-recurring operating income | 76A | €5,267 | €599 | -€4,668 | -88.6% |
| Operating charges | 60/66A | €10,945,090 | €11,174,431 | +€229,341 | +2.1% |
| Goods for resale, raw materials and consumables | 60 | €298,651 | €298,078 | -€573 | -0.2% |
| Purchases | 600/8 | €298,651 | €298,078 | -€573 | -0.2% |
| Services and other goods | 61 | €896,611 | €890,260 | -€6,351 | -0.7% |
| Remuneration, social security and pensions | 62 | €9,233,732 | €9,509,701 | +€275,970 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452,419 | €395,729 | -€56,690 | -12.5% |
| Other operating charges | 640/8 | €63,678 | €80,663 | +€16,985 | +26.7% |
| Operating profit (loss) | 9901 | €24,151 | -€30,268 | -€54,419 | |
| Financial income | 75/76B | €155,353 | €109,996 | -€45,357 | -29.2% |
| Recurring financial income | 75 | €155,353 | €109,996 | -€45,357 | -29.2% |
| Income from current assets | 751 | €108,781 | €63,280 | -€45,501 | -41.8% |
| Other financial income | 752/9 | €46,572 | €46,716 | +€144 | +0.3% |
| Financial charges | 65/66B | €37,074 | €21,795 | -€15,279 | -41.2% |
| Recurring financial charges | 65 | €21,840 | €20,454 | -€1,386 | -6.3% |
| Debt charges | 650 | €19,980 | €19,029 | -€951 | -4.8% |
| Other financial charges | 652/9 | €1,860 | €1,425 | -€435 | -23.4% |
| Non-recurring financial charges | 66B | €15,234 | €1,341 | -€13,893 | -91.2% |
| Profit (loss) for the period before taxes | 9903 | €142,430 | €57,933 | -€84,497 | -59.3% |
| Profit (loss) for the period | 9904 | €142,430 | €57,933 | -€84,497 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €142,430 | €57,933 | -€84,497 | -59.3% |
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 11 October 2026 via checked.be.