KJB DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Receivables within one year -€13,882
down €13,882 (-100.0%), from €13,882 to €0
- Cash -€7,020
down €7,020 (-87.6%), from €8,016 to €996
mainly Trade debts (-€19,681) and Net result for the year (-€7,680)
- Trade debts -€19,681
down €19,681 (-87.1%), from €22,597 to €2,915
- Profit (loss) carried forward -€7,680
down €7,680 (-477.5%), from -€1,608 to -€9,289
- Other debts +€6,000
up €6,000 (+1.2%), from €504,000 to €510,000
- Gross operating margin -€8,686
down €8,686, from €6,982 to -€1,704
- Depreciation -€3,240
down €3,240 (-100.0%), from €3,240 to €0
- Other operating charges +€623
up €623 (+11.7%), from €5,308 to €5,930
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 | €530,010 | €509,025 | -€20,985 | -4.0% |
| Current assets | 29/58 | €530,010 | €509,025 | -€20,985 | -4.0% |
| Stocks and contracts in progress | 3 | €506,654 | €506,654 | = | 0.0% |
| Stocks | 30/36 | €506,654 | €506,654 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,882 | €0 | -€13,882 | -100.0% |
| Trade receivables | 40 | €13,882 | €0 | -€13,882 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,016 | €996 | -€7,020 | -87.6% |
| Deferred charges and accrued income | 490/1 | €1,458 | €1,374 | -€84 | -5.7% |
| Total equity and liabilities | 10/49 | €530,010 | €509,025 | -€20,985 | -4.0% |
| Equity | 10/15 | €3,392 | -€4,289 | -€7,680 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,608 | -€9,289 | -€7,680 | -477.5% |
| Amounts payable | 17/49 | €526,618 | €513,314 | -€13,305 | -2.5% |
| Amounts payable within one year | 42/48 | €526,597 | €512,915 | -€13,681 | -2.6% |
| Trade debts | 44 | €22,597 | €2,915 | -€19,681 | -87.1% |
| Suppliers | 440/4 | €22,597 | €2,915 | -€19,681 | -87.1% |
| Other amounts payable | 47/48 | €504,000 | €510,000 | +€6,000 | +1.2% |
| Accrued charges and deferred income | 492/3 | €22 | €399 | +€377 | +1726.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,240 | €0 | -€3,240 | -100.0% |
| Other operating charges | 640/8 | €5,308 | €5,930 | +€623 | +11.7% |
| Gross operating margin | 9900 | €6,982 | -€1,704 | -€8,686 | |
| Operating profit (loss) | 9901 | -€1,566 | -€7,634 | -€6,068 | -387.5% |
| Financial charges | 65/66B | €43 | €46 | +€4 | +8.8% |
| Recurring financial charges | 65 | €43 | €46 | +€4 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,608 | -€7,680 | -€6,072 | -377.5% |
| Profit (loss) for the period | 9904 | -€1,608 | -€7,680 | -€6,072 | -377.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,608 | -€7,680 | -€6,072 | -377.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.