KJB CONSTRUCT: 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.
KJB CONSTRUCT
Largest movements
- Receivables within one year +€37,939
up €37,939 (+86.7%), from €43,756 to €81,694
of which Other amounts receivable: +€34,477
- Cash -€858
down €858 (-89.7%), from €956 to €98
mainly Receivables within one year (-€37,939) and Trade debts (-€2,312)
- Profit (loss) carried forward +€28,738
up €28,738 (+144%), from €19,976 to €48,715
- Tax, wage and social debts +€11,417
up €11,417 (+109%), from €10,462 to €21,879
of which Taxes: +€11,396
- Trade debts -€2,312
down €2,312 (-16.2%), from €14,273 to €11,961
- Gross operating margin +€11,504
up €11,504 (+46.0%), from €25,017 to €36,521
- Financial income +€2,598
new in 2025: €2,598
- Taxes +€2,323
up €2,323 (+46.5%), from €4,994 to €7,317
- Write-downs +€1,280
new in 2025: €1,280
- Financial charges +€856
up €856 (+1,825%), from €47 to €902
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.
Derived cash bridge
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 | €44,711 | €82,555 | +€37,844 | +84.6% |
| Fixed assets | 21/28 | - | €762 | +€762 | |
| Tangible fixed assets | 22/27 | - | €762 | +€762 | |
| Plant, machinery and equipment | 23 | - | €762 | +€762 | |
| Current assets | 29/58 | €44,711 | €81,792 | +€37,081 | +82.9% |
| Amounts receivable within one year | 40/41 | €43,756 | €81,694 | +€37,939 | +86.7% |
| Trade receivables | 40 | €11,568 | €15,030 | +€3,462 | +29.9% |
| Other amounts receivable | 41 | €32,188 | €66,664 | +€34,477 | +107% |
| Cash at bank and in hand | 54/58 | €956 | €98 | -€858 | -89.7% |
| Total equity and liabilities | 10/49 | €44,711 | €82,555 | +€37,844 | +84.6% |
| Equity | 10/15 | €19,976 | €48,715 | +€28,738 | +144% |
| Profit (loss) carried forward | 14 | €19,976 | €48,715 | +€28,738 | +144% |
| Amounts payable | 17/49 | €24,735 | €33,840 | +€9,105 | +36.8% |
| Amounts payable within one year | 42/48 | €24,735 | €33,840 | +€9,105 | +36.8% |
| Trade debts | 44 | €14,273 | €11,961 | -€2,312 | -16.2% |
| Suppliers | 440/4 | €14,273 | €11,961 | -€2,312 | -16.2% |
| Taxes, remuneration and social security | 45 | €10,462 | €21,879 | +€11,417 | +109% |
| Taxes | 450/3 | €8,060 | €19,456 | +€11,396 | +141% |
| Remuneration and social security | 454/9 | €2,402 | €2,423 | +€21 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €335 | +€335 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,280 | +€1,280 | |
| Other operating charges | 640/8 | - | €546 | +€546 | |
| Gross operating margin | 9900 | €25,017 | €36,521 | +€11,504 | +46.0% |
| Operating profit (loss) | 9901 | €25,017 | €34,360 | +€9,343 | +37.3% |
| Financial income | 75/76B | - | €2,598 | +€2,598 | |
| Recurring financial income | 75 | - | €2,598 | +€2,598 | |
| Financial charges | 65/66B | €47 | €902 | +€856 | +1,825% |
| Recurring financial charges | 65 | €47 | €902 | +€856 | +1,825% |
| Profit (loss) for the period before taxes | 9903 | €24,971 | €36,055 | +€11,085 | +44.4% |
| Income taxes | 67/77 | €4,994 | €7,317 | +€2,323 | +46.5% |
| Profit (loss) for the period | 9904 | €19,976 | €28,738 | +€8,762 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,976 | €28,738 | +€8,762 | +43.9% |
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 16 October 2026 via checked.be.