JK AGRO: 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.
JK AGRO
Largest movements
- Tangible fixed assets -€8,660
down €8,660 (-6.0%), from €143,948 to €135,288
- Cash -€6,569
down €6,569 (-26.2%), from €25,077 to €18,507
mainly Net result for the year (-€12,772) and Investment in fixed assets (net) (-€5,424)
- Profit (loss) carried forward -€12,772
down €12,772 (-110%), from -€11,618 to -€24,390
- Debts after one year +€1,853
up €1,853 (+1.8%), from €105,606 to €107,459
- Gross operating margin +€2,592
up €2,592 (+332%), from €781 to €3,373
- Financial charges -€1,334
down €1,334 (-48.0%), from €2,781 to €1,447
- Depreciation +€548
up €548 (+4.0%), from €13,536 to €14,083
- Other operating charges -€65
down €65 (-9.6%), from €680 to €615
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 | €169,289 | €154,950 | -€14,339 | -8.5% |
| Fixed assets | 21/28 | €143,948 | €135,288 | -€8,660 | -6.0% |
| Tangible fixed assets | 22/27 | €143,948 | €135,288 | -€8,660 | -6.0% |
| Land and buildings | 22 | €143,948 | €135,288 | -€8,660 | -6.0% |
| Current assets | 29/58 | €25,341 | €19,662 | -€5,679 | -22.4% |
| Amounts receivable within one year | 40/41 | - | €880 | +€880 | |
| Other amounts receivable | 41 | - | €880 | +€880 | |
| Cash at bank and in hand | 54/58 | €25,077 | €18,507 | -€6,569 | -26.2% |
| Deferred charges and accrued income | 490/1 | €265 | €274 | +€10 | +3.6% |
| Total equity and liabilities | 10/49 | €169,289 | €154,950 | -€14,339 | -8.5% |
| Equity | 10/15 | €51,733 | €38,961 | -€12,772 | -24.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,951 | €50,951 | = | 0.0% |
| Distributable reserves | 133 | €50,951 | €50,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,618 | -€24,390 | -€12,772 | -110% |
| Amounts payable | 17/49 | €117,556 | €115,990 | -€1,567 | -1.3% |
| Amounts payable after more than one year | 17 | €105,606 | €107,459 | +€1,853 | +1.8% |
| Financial debts | 170/4 | €105,606 | €107,459 | +€1,853 | +1.8% |
| Amounts payable within one year | 42/48 | €10,449 | €8,332 | -€2,117 | -20.3% |
| Trade debts | 44 | €5,339 | €4,994 | -€345 | -6.5% |
| Suppliers | 440/4 | €5,339 | €4,994 | -€345 | -6.5% |
| Taxes, remuneration and social security | 45 | €1,702 | €1,158 | -€545 | -32.0% |
| Taxes | 450/3 | €1,702 | €1,158 | -€545 | -32.0% |
| Other amounts payable | 47/48 | €3,407 | €2,180 | -€1,227 | -36.0% |
| Accrued charges and deferred income | 492/3 | €1,501 | €198 | -€1,303 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,536 | €14,083 | +€548 | +4.0% |
| Other operating charges | 640/8 | €680 | €615 | -€65 | -9.6% |
| Gross operating margin | 9900 | €781 | €3,373 | +€2,592 | +332% |
| Operating profit (loss) | 9901 | -€13,434 | -€11,325 | +€2,109 | +15.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +580% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +580% |
| Financial charges | 65/66B | €2,781 | €1,447 | -€1,334 | -48.0% |
| Recurring financial charges | 65 | €2,781 | €1,447 | -€1,334 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,216 | -€12,772 | +€3,443 | +21.2% |
| Profit (loss) for the period | 9904 | -€16,216 | -€12,772 | +€3,443 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,216 | -€12,772 | +€3,443 | +21.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.