KJS Services: 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.
KJS Services
Largest movements
- Current investments +€49,849
up €49,849 (+8.0%), from €624,383 to €674,232
- Cash -€34,730
down €34,730 (-78.0%), from €44,527 to €9,797
mainly Tax, wage and social debts (-€135,225) and Contributions, distributions and other (-€90,949)
- Receivables within one year +€18,884
up €18,884 (+2.9%), from €656,001 to €674,885
of which Other amounts receivable: +€17,305
- Debts after one year +€179,619
up €179,619 (+81.5%), from €220,269 to €399,888
- Tax, wage and social debts -€135,225
down €135,225 (-94.8%), from €142,662 to €7,437
- Reserves -€90,949
down €90,949 (-6.3%), from €1.4m to €1.4m
- Other debts +€90,949
new in 2025: €90,949
- Gross operating margin +€6,938
up €6,938 (+125%), from €5,530 to €12,468
- Other operating charges +€3,641
up €3,641 (+403%), from €905 to €4,546
- Financial income +€2,682
up €2,682 (+40.0%), from €6,709 to €9,391
- Financial charges -€1,601
down €1,601 (-10.2%), from €15,666 to €14,065
- Depreciation -€149
down €149 (-5.7%), from €2,620 to €2,471
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 | €1,836,276 | €1,876,092 | +€39,816 | +2.2% |
| Fixed assets | 21/28 | €76,271 | €73,800 | -€2,471 | -3.2% |
| Tangible fixed assets | 22/27 | €21,271 | €18,800 | -€2,471 | -11.6% |
| Plant, machinery and equipment | 23 | €910 | €794 | -€116 | -12.7% |
| Furniture and vehicles | 24 | €5,329 | €4,658 | -€670 | -12.6% |
| Other tangible fixed assets | 26 | €15,033 | €13,347 | -€1,686 | -11.2% |
| Financial fixed assets | 28 | €55,000 | €55,000 | = | 0.0% |
| Current assets | 29/58 | €1,760,005 | €1,802,292 | +€42,287 | +2.4% |
| Amounts receivable after more than one year | 29 | €211,067 | €211,067 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €211,067 | €211,067 | = | 0.0% |
| Stocks and contracts in progress | 3 | €192,561 | €204,561 | +€12,000 | +6.2% |
| Stocks | 30/36 | €192,561 | €204,561 | +€12,000 | +6.2% |
| Amounts receivable within one year | 40/41 | €656,001 | €674,885 | +€18,884 | +2.9% |
| Trade receivables | 40 | €12,898 | €14,477 | +€1,579 | +12.2% |
| Other amounts receivable | 41 | €643,103 | €660,408 | +€17,305 | +2.7% |
| Current investments | 50/53 | €624,383 | €674,232 | +€49,849 | +8.0% |
| Cash at bank and in hand | 54/58 | €44,527 | €9,797 | -€34,730 | -78.0% |
| Deferred charges and accrued income | 490/1 | €31,466 | €27,750 | -€3,716 | -11.8% |
| Total equity and liabilities | 10/49 | €1,836,276 | €1,876,092 | +€39,816 | +2.2% |
| Equity | 10/15 | €1,456,869 | €1,366,549 | -€90,320 | -6.2% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,447,899 | €1,356,951 | -€90,949 | -6.3% |
| Distributable reserves | 133 | €1,447,899 | €1,356,951 | -€90,949 | -6.3% |
| Profit (loss) carried forward | 14 | -€7,230 | -€6,602 | +€629 | +8.7% |
| Amounts payable | 17/49 | €379,407 | €509,543 | +€130,136 | +34.3% |
| Amounts payable after more than one year | 17 | €220,269 | €399,888 | +€179,619 | +81.5% |
| Financial debts | 170/4 | €220,269 | €399,888 | +€179,619 | +81.5% |
| Amounts payable within one year | 42/48 | €158,750 | €109,655 | -€49,095 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €11,860 | €6,126 | -€5,733 | -48.3% |
| Financial debts | 43 | €1,997 | €1,434 | -€563 | -28.2% |
| Credit institutions | 430/8 | €1,997 | €1,434 | -€563 | -28.2% |
| Trade debts | 44 | €2,231 | €3,708 | +€1,477 | +66.2% |
| Suppliers | 440/4 | €2,231 | €3,708 | +€1,477 | +66.2% |
| Taxes, remuneration and social security | 45 | €142,662 | €7,437 | -€135,225 | -94.8% |
| Taxes | 450/3 | €142,662 | €7,437 | -€135,225 | -94.8% |
| Other amounts payable | 47/48 | - | €90,949 | +€90,949 | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,620 | €2,471 | -€149 | -5.7% |
| Other operating charges | 640/8 | €905 | €4,546 | +€3,641 | +403% |
| Gross operating margin | 9900 | €5,530 | €12,468 | +€6,938 | +125% |
| Operating profit (loss) | 9901 | €2,006 | €5,451 | +€3,446 | +172% |
| Financial income | 75/76B | €6,709 | €9,391 | +€2,682 | +40.0% |
| Recurring financial income | 75 | €6,709 | €9,391 | +€2,682 | +40.0% |
| Financial charges | 65/66B | €15,666 | €14,065 | -€1,601 | -10.2% |
| Recurring financial charges | 65 | €15,666 | €14,065 | -€1,601 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,951 | €778 | +€7,729 | |
| Income taxes | 67/77 | €279 | €149 | -€130 | -46.6% |
| Profit (loss) for the period | 9904 | -€7,230 | €629 | +€7,859 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,230 | €629 | +€7,859 |
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 13 October 2026 via checked.be.