KJIL: what changed
What changed
KJIL
filed annual accounts (NBB)
Net result for the year
€86,854
2024 · €33,035+€53,819
Equity
€105,513
2024 · €51,659+€53,854
Cash
€111,169
2024 · €50,416+€60,753
Balance sheet total
€163,295
2024 · €117,073+€46,222
Largest movements
Assets
- Cash +€60,753
up €60,753 (+121%), from €50,416 to €111,169
mainly Net result for the year (+€86,854) and Depreciation (+€12,993)
- Tangible fixed assets -€11,575
down €11,575 (-27.6%), from €41,890 to €30,316
of which Furniture and vehicles: -€12,985
- Receivables within one year -€3,148
down €3,148 (-13.7%), from €23,023 to €19,875
of which Other amounts receivable: -€2,038
Equity and liabilities
- Reserves +€53,854
up €53,854 (+163%), from €33,059 to €86,913
- Debts after one year -€7,131
down €7,131 (-43.7%), from €16,305 to €9,174
Income statement
- Gross operating margin +€71,204
up €71,204 (+114%), from €62,638 to €133,842
- Taxes +€17,706
up €17,706 (+144%), from €12,309 to €30,015
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€33,035
Gross operating margin
+€71,204
Depreciation
-€8
Other operating charges
-€2
Financial income
-€0
Financial charges
+€331
Taxes
-€17,706
Result 2025
€86,854
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€103,657
Investment
-€1,418
Financing
-€41,486
Cash 2024
€50,416
From operations (derived)
+€103,657
Net result for the year
+€86,854
Depreciation
+€12,993
Receivables within one year
+€3,148
Deferred charges and accrued income
-€192
Trade debts
-€409
Other debts
+€1,577
Accrued charges and deferred income
-€314
Investment (derived)
-€1,418
Investment in fixed assets (net)
-€1,418
Financing
-€41,486
Debts after one year
-€7,131
Current portion of long-term debt
-€1,355
Contributions, distributions and other
-€33,000
Cash 2025
€111,169
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,073 | €163,295 | +€46,222 | +39.5% |
| Fixed assets | 21/28 | €41,890 | €30,316 | -€11,575 | -27.6% |
| Tangible fixed assets | 22/27 | €41,890 | €30,316 | -€11,575 | -27.6% |
| Plant, machinery and equipment | 23 | - | €1,410 | +€1,410 | |
| Furniture and vehicles | 24 | €41,890 | €28,905 | -€12,985 | -31.0% |
| Current assets | 29/58 | €75,183 | €132,980 | +€57,797 | +76.9% |
| Amounts receivable within one year | 40/41 | €23,023 | €19,875 | -€3,148 | -13.7% |
| Trade receivables | 40 | €20,000 | €18,890 | -€1,110 | -5.6% |
| Other amounts receivable | 41 | €3,023 | €985 | -€2,038 | -67.4% |
| Cash at bank and in hand | 54/58 | €50,416 | €111,169 | +€60,753 | +121% |
| Deferred charges and accrued income | 490/1 | €1,744 | €1,936 | +€192 | +11.0% |
| Total equity and liabilities | 10/49 | €117,073 | €163,295 | +€46,222 | +39.5% |
| Equity | 10/15 | €51,659 | €105,513 | +€53,854 | +104% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,059 | €86,913 | +€53,854 | +163% |
| Distributable reserves | 133 | €33,059 | €86,913 | +€53,854 | +163% |
| Amounts payable | 17/49 | €65,414 | €57,782 | -€7,632 | -11.7% |
| Amounts payable after more than one year | 17 | €16,305 | €9,174 | -€7,131 | -43.7% |
| Financial debts | 170/4 | €16,305 | €9,174 | -€7,131 | -43.7% |
| Amounts payable within one year | 42/48 | €46,305 | €46,118 | -€187 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €11,001 | €9,646 | -€1,355 | -12.3% |
| Trade debts | 44 | €609 | €200 | -€409 | -67.2% |
| Suppliers | 440/4 | €609 | €200 | -€409 | -67.2% |
| Taxes, remuneration and social security | 45 | €309 | €309 | = | 0.0% |
| Taxes | 450/3 | €309 | €309 | = | 0.0% |
| Other amounts payable | 47/48 | €34,386 | €35,963 | +€1,577 | +4.6% |
| Accrued charges and deferred income | 492/3 | €2,804 | €2,490 | -€314 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,985 | €12,993 | +€8 | +0.1% |
| Other operating charges | 640/8 | €528 | €531 | +€2 | +0.5% |
| Gross operating margin | 9900 | €62,638 | €133,842 | +€71,204 | +114% |
| Operating profit (loss) | 9901 | €49,125 | €120,319 | +€71,194 | +145% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,780 | €3,449 | -€331 | -8.8% |
| Recurring financial charges | 65 | €3,780 | €3,449 | -€331 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €45,345 | €116,870 | +€71,525 | +158% |
| Income taxes | 67/77 | €12,309 | €30,015 | +€17,706 | +144% |
| Profit (loss) for the period | 9904 | €33,035 | €86,854 | +€53,819 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €33,035 | €86,854 | +€53,819 | +163% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.