KJB.A: 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
KJB.A
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,691
2024 · €715+€976
Equity
€4,992
2024 · €3,301+€1,691
Cash
-
not filed
Balance sheet total
€28,744
2024 · €27,053+€1,691
Largest movements
Assets
- Receivables after one year +€1,691
up €1,691 (+6.2%), from €27,053 to €28,744
Equity and liabilities
- Profit (loss) carried forward +€1,691
up €1,691 (+6.0%), from -€28,171 to -€26,480
Income statement
- Financial income +€976
up €976 (+136%), from €715 to €1,691
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
€715
Financial income
+€976
Result 2025
€1,691
raises the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,053 | €28,744 | +€1,691 | +6.2% |
| Current assets | 29/58 | €27,053 | €28,744 | +€1,691 | +6.2% |
| Amounts receivable after more than one year | 29 | €27,053 | €28,744 | +€1,691 | +6.2% |
| Other amounts receivable | 291 | €27,053 | €28,744 | +€1,691 | +6.2% |
| Total equity and liabilities | 10/49 | €27,053 | €28,744 | +€1,691 | +6.2% |
| Equity | 10/15 | €3,301 | €4,992 | +€1,691 | +51.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,472 | €1,472 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,472 | €1,472 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,472 | €1,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,171 | -€26,480 | +€1,691 | +6.0% |
| Provisions and deferred taxes | 16 | €23,752 | €23,752 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,752 | €23,752 | = | 0.0% |
| Other liabilities and charges | 164/5 | €23,752 | €23,752 | = | 0.0% |
| Financial income | 75/76B | €715 | €1,691 | +€976 | +136% |
| Recurring financial income | 75 | €715 | €1,691 | +€976 | +136% |
| Profit (loss) for the period before taxes | 9903 | €715 | €1,691 | +€976 | +136% |
| Profit (loss) for the period | 9904 | €715 | €1,691 | +€976 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €715 | €1,691 | +€976 | +136% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.