KJEBO: 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.
KJEBO
Largest movements
- Cash -€28,398
down €28,398 (-35.3%), from €80,538 to €52,141
mainly Net result for the year (-€23,152) and Other debts (-€16,451)
- Tangible fixed assets -€8,704
down €8,704 (-23.4%), from €37,137 to €28,433
of which Furniture and vehicles: -€7,135
- Profit (loss) carried forward -€23,152
new in 2025: -€23,152
- Other debts -€16,451
down €16,451 (-52.6%), from €31,277 to €14,826
- Trade debts +€1,797
up €1,797 (+530%), from €339 to €2,136
- Gross operating margin -€9,350
down €9,350 (-202%), from -€4,625 to -€13,975
- Depreciation +€5,360
up €5,360 (+160%), from €3,343 to €8,704
- Financial income -€652
down €652 (-100%), from €652 to €0
- Financial charges -€566
down €566 (-92.9%), from €609 to €44
- Other operating charges -€393
down €393 (-59.1%), from €665 to €272
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 | €123,764 | €85,949 | -€37,815 | -30.6% |
| Fixed assets | 21/28 | €37,137 | €28,433 | -€8,704 | -23.4% |
| Tangible fixed assets | 22/27 | €37,137 | €28,433 | -€8,704 | -23.4% |
| Land and buildings | 22 | €15,994 | €14,980 | -€1,014 | -6.3% |
| Furniture and vehicles | 24 | €20,443 | €13,307 | -€7,135 | -34.9% |
| Other tangible fixed assets | 26 | €700 | €146 | -€554 | -79.1% |
| Current assets | 29/58 | €86,628 | €57,516 | -€29,112 | -33.6% |
| Amounts receivable within one year | 40/41 | €4,469 | €3,628 | -€842 | -18.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,469 | €3,628 | -€842 | -18.8% |
| Cash at bank and in hand | 54/58 | €80,538 | €52,141 | -€28,398 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,620 | €1,747 | +€128 | +7.9% |
| Total equity and liabilities | 10/49 | €123,764 | €85,949 | -€37,815 | -30.6% |
| Equity | 10/15 | €91,981 | €68,829 | -€23,152 | -25.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,581 | €79,581 | = | 0.0% |
| Distributable reserves | 133 | €79,581 | €79,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,152 | -€23,152 | |
| Amounts payable | 17/49 | €31,783 | €17,120 | -€14,664 | -46.1% |
| Amounts payable within one year | 42/48 | €31,783 | €17,120 | -€14,664 | -46.1% |
| Trade debts | 44 | €339 | €2,136 | +€1,797 | +530% |
| Suppliers | 440/4 | €339 | €2,136 | +€1,797 | +530% |
| Taxes, remuneration and social security | 45 | €167 | €157 | -€10 | -5.9% |
| Taxes | 450/3 | €167 | €157 | -€10 | -5.9% |
| Other amounts payable | 47/48 | €31,277 | €14,826 | -€16,451 | -52.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,343 | €8,704 | +€5,360 | +160% |
| Other operating charges | 640/8 | €665 | €272 | -€393 | -59.1% |
| Gross operating margin | 9900 | -€4,625 | -€13,975 | -€9,350 | -202% |
| Operating profit (loss) | 9901 | -€8,633 | -€22,951 | -€14,318 | -166% |
| Financial income | 75/76B | €652 | €0 | -€652 | -100% |
| Recurring financial income | 75 | €652 | €0 | -€652 | -100% |
| Financial charges | 65/66B | €609 | €44 | -€566 | -92.9% |
| Recurring financial charges | 65 | €609 | €44 | -€566 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,590 | -€22,994 | -€14,405 | -168% |
| Income taxes | 67/77 | €167 | €157 | -€10 | -5.9% |
| Profit (loss) for the period | 9904 | -€8,757 | -€23,152 | -€14,395 | -164% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,757 | -€23,152 | -€14,395 | -164% |
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 15 October 2026 via checked.be.