KJS beheer: 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.
KJS beheer
Largest movements
- Cash +€123,755
up €123,755 (+735.1%), from €16,836 to €140,591
mainly Net result for the year (+€260,340) and Trade debts (+€4,104)
- Reserves +€260,340
up €260,340 (+50.2%), from €518,693 to €779,033
- Other debts -€82,553
down €82,553 (-14.9%), from €552,553 to €470,000
- Current portion of long-term debt -€56,972
no longer reported in 2025 (was €56,972)
- Staff costs +€8,898
up €8,898 (+15.3%), from €58,173 to €67,071
- Taxes -€7,078
down €7,078 (-31.2%), from €22,711 to €15,633
- Gross operating margin -€6,210
down €6,210 (-4.1%), from €151,289 to €145,079
- Financial charges -€2,500
down €2,500 (-77.4%), from €3,232 to €731
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 | €1,226,163 | €1,350,950 | +€124,787 | +10.2% |
| Fixed assets | 21/28 | €1,200,363 | €1,200,363 | = | 0.0% |
| Financial fixed assets | 28 | €1,200,363 | €1,200,363 | = | 0.0% |
| Current assets | 29/58 | €25,800 | €150,587 | +€124,787 | +483.7% |
| Amounts receivable within one year | 40/41 | €8,128 | €9,367 | +€1,240 | +15.3% |
| Trade receivables | 40 | €1,056 | - | -€1,056 | |
| Other amounts receivable | 41 | €7,072 | €9,367 | +€2,295 | +32.5% |
| Cash at bank and in hand | 54/58 | €16,836 | €140,591 | +€123,755 | +735.1% |
| Deferred charges and accrued income | 490/1 | €837 | €629 | -€207 | -24.8% |
| Total equity and liabilities | 10/49 | €1,226,163 | €1,350,950 | +€124,787 | +10.2% |
| Equity | 10/15 | €598,693 | €859,033 | +€260,340 | +43.5% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €518,693 | €779,033 | +€260,340 | +50.2% |
| Distributable reserves | 133 | €518,693 | €779,033 | +€260,340 | +50.2% |
| Amounts payable | 17/49 | €627,469 | €491,917 | -€135,552 | -21.6% |
| Amounts payable within one year | 42/48 | €627,469 | €491,917 | -€135,552 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €56,972 | - | -€56,972 | |
| Financial debts | 43 | €8,418 | €8,418 | = | 0.0% |
| Credit institutions | 430/8 | €8,418 | €8,418 | = | 0.0% |
| Trade debts | 44 | - | €4,104 | +€4,104 | |
| Suppliers | 440/4 | - | €4,104 | +€4,104 | |
| Taxes, remuneration and social security | 45 | €9,526 | €9,395 | -€131 | -1.4% |
| Taxes | 450/3 | €2,668 | €2,552 | -€116 | -4.3% |
| Remuneration and social security | 454/9 | €6,858 | €6,842 | -€15 | -0.2% |
| Other amounts payable | 47/48 | €552,553 | €470,000 | -€82,553 | -14.9% |
| Remuneration, social security and pensions | 62 | €58,173 | €67,071 | +€8,898 | +15.3% |
| Other operating charges | 640/8 | €1,267 | €1,304 | +€37 | +2.9% |
| Gross operating margin | 9900 | €151,289 | €145,079 | -€6,210 | -4.1% |
| Operating profit (loss) | 9901 | €91,848 | €76,704 | -€15,145 | -16.5% |
| Financial income | 75/76B | €200,007 | €200,000 | -€7 | 0.0% |
| Recurring financial income | 75 | €200,007 | €200,000 | -€7 | 0.0% |
| Financial charges | 65/66B | €3,232 | €731 | -€2,500 | -77.4% |
| Recurring financial charges | 65 | €3,232 | €731 | -€2,500 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €288,624 | €275,972 | -€12,652 | -4.4% |
| Income taxes | 67/77 | €22,711 | €15,633 | -€7,078 | -31.2% |
| Profit (loss) for the period | 9904 | €265,913 | €260,340 | -€5,574 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €265,913 | €260,340 | -€5,574 | -2.1% |
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 6 October 2026 via checked.be.