KJH-Technics: 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.
KJH-Technics
Largest movements
- Tangible fixed assets -€551
down €551 (-70.1%), from €786 to €235
- Cash -€487
down €487 (-4.4%), from €11,154 to €10,667
mainly Net result for the year (-€1,456) and Deferred charges and accrued income (-€177)
- Profit (loss) carried forward -€1,456
down €1,456 (-10.8%), from -€13,521 to -€14,977
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin -€15,737
down €15,737, from €15,281 to -€456
- Write-downs -€10,000
down €10,000 (-100%), from €10,000 to €0
- Financial charges -€3,453
down €3,453 (-98.6%), from €3,503 to €50
- Other operating charges -€171
down €171 (-30.0%), from €571 to €400
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 | €18,795 | €17,959 | -€836 | -4.5% |
| Fixed assets | 21/28 | €786 | €235 | -€551 | -70.1% |
| Tangible fixed assets | 22/27 | €786 | €235 | -€551 | -70.1% |
| Furniture and vehicles | 24 | €786 | €235 | -€551 | -70.1% |
| Current assets | 29/58 | €18,009 | €17,723 | -€286 | -1.6% |
| Stocks and contracts in progress | 3 | €5,873 | €5,873 | = | 0.0% |
| Stocks | 30/36 | €5,873 | €5,873 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €982 | €1,005 | +€23 | +2.4% |
| Trade receivables | 40 | €942 | - | -€942 | |
| Other amounts receivable | 41 | €40 | €1,005 | +€965 | +2,427% |
| Cash at bank and in hand | 54/58 | €11,154 | €10,667 | -€487 | -4.4% |
| Deferred charges and accrued income | 490/1 | - | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €18,795 | €17,959 | -€836 | -4.5% |
| Equity | 10/15 | €15,714 | €14,258 | -€1,456 | -9.3% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €22,835 | €22,835 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,975 | €20,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,521 | -€14,977 | -€1,456 | -10.8% |
| Amounts payable | 17/49 | €3,081 | €3,701 | +€620 | +20.1% |
| Amounts payable within one year | 42/48 | €3,081 | €3,301 | +€220 | +7.2% |
| Trade debts | 44 | - | €109 | +€109 | |
| Suppliers | 440/4 | - | €109 | +€109 | |
| Other amounts payable | 47/48 | €3,081 | €3,192 | +€112 | +3.6% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €551 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,000 | €0 | -€10,000 | -100% |
| Other operating charges | 640/8 | €571 | €400 | -€171 | -30.0% |
| Gross operating margin | 9900 | €15,281 | -€456 | -€15,737 | |
| Operating profit (loss) | 9901 | €4,160 | -€1,406 | -€5,566 | |
| Financial charges | 65/66B | €3,503 | €50 | -€3,453 | -98.6% |
| Recurring financial charges | 65 | €3,503 | €50 | -€3,453 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | €657 | -€1,456 | -€2,113 | |
| Profit (loss) for the period | 9904 | €657 | -€1,456 | -€2,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €657 | -€1,456 | -€2,113 |
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 21 October 2026 via checked.be.