KKJ: 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.
KKJ
Largest movements
- Tangible fixed assets -€6,831
down €6,831 (-3.0%), from €229,413 to €222,582
- Debts after one year -€11,798
down €11,798 (-7.0%), from €168,542 to €156,744
- Profit (loss) carried forward +€3,056
up €3,056 (+31.2%), from €9,798 to €12,854
No income-statement line moved by more than 1% of the activity.
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 | €233,081 | €224,690 | -€8,391 | -3.6% |
| Fixed assets | 21/28 | €229,413 | €222,582 | -€6,831 | -3.0% |
| Tangible fixed assets | 22/27 | €229,413 | €222,582 | -€6,831 | -3.0% |
| Land and buildings | 22 | €229,413 | €222,582 | -€6,831 | -3.0% |
| Current assets | 29/58 | €3,668 | €2,108 | -€1,560 | -42.5% |
| Cash at bank and in hand | 54/58 | €2,918 | €2,108 | -€810 | -27.8% |
| Deferred charges and accrued income | 490/1 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €233,081 | €224,690 | -€8,391 | -3.6% |
| Equity | 10/15 | €28,398 | €31,454 | +€3,056 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,798 | €12,854 | +€3,056 | +31.2% |
| Amounts payable | 17/49 | €204,683 | €193,236 | -€11,447 | -5.6% |
| Amounts payable after more than one year | 17 | €168,542 | €156,744 | -€11,798 | -7.0% |
| Financial debts | 170/4 | €168,542 | €156,744 | -€11,798 | -7.0% |
| Amounts payable within one year | 42/48 | €36,141 | €36,492 | +€351 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €11,534 | €11,798 | +€264 | +2.3% |
| Trade debts | 44 | €66 | €1,582 | +€1,516 | +2,308% |
| Suppliers | 440/4 | €66 | €1,582 | +€1,516 | +2,308% |
| Taxes, remuneration and social security | 45 | €2,542 | €1,113 | -€1,430 | -56.2% |
| Taxes | 450/3 | €2,542 | €1,113 | -€1,430 | -56.2% |
| Other amounts payable | 47/48 | €22,000 | €22,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,831 | €6,831 | = | 0.0% |
| Other operating charges | 640/8 | €1,856 | €1,914 | +€59 | +3.2% |
| Gross operating margin | 9900 | €17,334 | €17,333 | -€1 | 0.0% |
| Operating profit (loss) | 9901 | €8,647 | €8,587 | -€60 | -0.7% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €4,481 | €4,419 | -€62 | -1.4% |
| Recurring financial charges | 65 | €4,481 | €4,419 | -€62 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €4,191 | €4,169 | -€22 | -0.5% |
| Income taxes | 67/77 | €1,142 | €1,113 | -€29 | -2.6% |
| Profit (loss) for the period | 9904 | €3,049 | €3,056 | +€7 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,049 | €3,056 | +€7 | +0.2% |
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 24 October 2026 via checked.be.