KJPJH: what changed
Two fiscal 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.
KJPJH
Largest movements
- Cash +€110,909
up €110,909 (+90.0%), from €123,179 to €234,088
mainly Net result for the year (+€88,026) and Tax, wage and social debts (+€23,514)
- Profit (loss) carried forward +€88,026
up €88,026 (+94.0%), from €93,667 to €181,693
- Tax, wage and social debts +€23,514
up €23,514 (+92.7%), from €25,365 to €48,879
- Gross operating margin -€7,453
down €7,453 (-6.2%), from €119,613 to €112,160
- Taxes -€1,852
down €1,852 (-7.3%), from €25,365 to €23,514
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 | €125,022 | €235,531 | +€110,509 | +88.4% |
| Fixed assets | 21/28 | €1,632 | €1,232 | -€400 | -24.5% |
| Tangible fixed assets | 22/27 | €1,632 | €1,232 | -€400 | -24.5% |
| Plant, machinery and equipment | 23 | €1,632 | €1,232 | -€400 | -24.5% |
| Current assets | 29/58 | €123,390 | €234,299 | +€110,909 | +89.9% |
| Cash at bank and in hand | 54/58 | €123,179 | €234,088 | +€110,909 | +90.0% |
| Deferred charges and accrued income | 490/1 | €211 | €211 | = | 0.0% |
| Total equity and liabilities | 10/49 | €125,022 | €235,531 | +€110,509 | +88.4% |
| Equity | 10/15 | €97,667 | €185,693 | +€88,026 | +90.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,667 | €181,693 | +€88,026 | +94.0% |
| Amounts payable | 17/49 | €27,355 | €49,838 | +€22,483 | +82.2% |
| Amounts payable within one year | 42/48 | €27,355 | €49,838 | +€22,483 | +82.2% |
| Trade debts | 44 | €130 | €576 | +€446 | +344.3% |
| Suppliers | 440/4 | €130 | €576 | +€446 | +344.3% |
| Taxes, remuneration and social security | 45 | €25,365 | €48,879 | +€23,514 | +92.7% |
| Taxes | 450/3 | €25,365 | €48,879 | +€23,514 | +92.7% |
| Other amounts payable | 47/48 | €1,860 | €382 | -€1,478 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368 | €400 | +€32 | +8.6% |
| Gross operating margin | 9900 | €119,613 | €112,160 | -€7,453 | -6.2% |
| Operating profit (loss) | 9901 | €119,245 | €111,760 | -€7,484 | -6.3% |
| Financial charges | 65/66B | €212 | €220 | +€8 | +3.8% |
| Recurring financial charges | 65 | €212 | €220 | +€8 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €119,032 | €111,540 | -€7,493 | -6.3% |
| Income taxes | 67/77 | €25,365 | €23,514 | -€1,852 | -7.3% |
| Profit (loss) for the period | 9904 | €93,667 | €88,026 | -€5,641 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,667 | €88,026 | -€5,641 | -6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.