J&K METALS: 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.
J&K METALS
Largest movements
- Tangible fixed assets -€8,216
down €8,216 (-20.0%), from €41,165 to €32,949
of which Furniture and vehicles: -€9,473
- Cash +€2,830
up €2,830 (+44.6%), from €6,344 to €9,173
mainly Net result for the year (+€14,857) and Depreciation (+€10,999)
- Stocks and contracts +€2,663
up €2,663 (+201%), from €1,323 to €3,986
- Receivables within one year -€2,462
down €2,462 (-16.3%), from €15,102 to €12,639
of which Trade receivables: -€1,412
- Other debts -€19,995
down €19,995 (-35.0%), from €57,157 to €37,162
- Profit (loss) carried forward +€14,857
up €14,857 (+75.3%), from -€19,738 to -€4,881
- Tax, wage and social debts +€5,120
up €5,120 (+341%), from €1,502 to €6,622
- Debts after one year -€4,754
down €4,754 (-34.9%), from €13,630 to €8,876
- Gross operating margin +€14,394
up €14,394 (+66.3%), from €21,710 to €36,104
- Taxes +€5,105
up €5,105 (+344%), from €1,484 to €6,589
- Financial charges -€939
down €939 (-42.6%), from €2,205 to €1,266
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 | €65,166 | €60,332 | -€4,835 | -7.4% |
| Fixed assets | 21/28 | €41,166 | €32,950 | -€8,216 | -20.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €41,165 | €32,949 | -€8,216 | -20.0% |
| Land and buildings | 22 | €2,241 | €2,069 | -€172 | -7.7% |
| Plant, machinery and equipment | 23 | €3,579 | €3,411 | -€168 | -4.7% |
| Furniture and vehicles | 24 | €35,345 | €25,872 | -€9,473 | -26.8% |
| Other tangible fixed assets | 26 | - | €1,598 | +€1,598 | |
| Current assets | 29/58 | €24,000 | €27,382 | +€3,382 | +14.1% |
| Stocks and contracts in progress | 3 | €1,323 | €3,986 | +€2,663 | +201% |
| Stocks | 30/36 | €1,323 | €3,986 | +€2,663 | +201% |
| Amounts receivable within one year | 40/41 | €15,102 | €12,639 | -€2,462 | -16.3% |
| Trade receivables | 40 | €13,294 | €11,882 | -€1,412 | -10.6% |
| Other amounts receivable | 41 | €1,808 | €758 | -€1,050 | -58.1% |
| Cash at bank and in hand | 54/58 | €6,344 | €9,173 | +€2,830 | +44.6% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,584 | +€352 | +28.6% |
| Total equity and liabilities | 10/49 | €65,166 | €60,332 | -€4,835 | -7.4% |
| Equity | 10/15 | -€13,538 | €1,319 | +€14,857 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,738 | -€4,881 | +€14,857 | +75.3% |
| Amounts payable | 17/49 | €78,704 | €59,013 | -€19,691 | -25.0% |
| Amounts payable after more than one year | 17 | €13,630 | €8,876 | -€4,754 | -34.9% |
| Financial debts | 170/4 | €13,630 | €8,876 | -€4,754 | -34.9% |
| Amounts payable within one year | 42/48 | €65,074 | €50,137 | -€14,937 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €4,536 | €4,754 | +€218 | +4.8% |
| Trade debts | 44 | €1,879 | €1,599 | -€280 | -14.9% |
| Suppliers | 440/4 | €1,879 | €1,599 | -€280 | -14.9% |
| Taxes, remuneration and social security | 45 | €1,502 | €6,622 | +€5,120 | +341% |
| Taxes | 450/3 | €1,502 | €6,622 | +€5,120 | +341% |
| Other amounts payable | 47/48 | €57,157 | €37,162 | -€19,995 | -35.0% |
| Non-recurring operating income | 76A | €463 | - | -€463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,157 | €10,999 | -€158 | -1.4% |
| Other operating charges | 640/8 | €2,267 | €2,458 | +€191 | +8.4% |
| Gross operating margin | 9900 | €21,710 | €36,104 | +€14,394 | +66.3% |
| Operating profit (loss) | 9901 | €8,286 | €22,647 | +€14,361 | +173% |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €2,205 | €1,266 | -€939 | -42.6% |
| Recurring financial charges | 65 | €2,205 | €1,266 | -€939 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €6,081 | €21,446 | +€15,365 | +253% |
| Income taxes | 67/77 | €1,484 | €6,589 | +€5,105 | +344% |
| Profit (loss) for the period | 9904 | €4,597 | €14,857 | +€10,260 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €4,597 | €14,857 | +€10,260 | +223% |
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 23 October 2026 via checked.be.