JK AUTOMATION: 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 AUTOMATION
Largest movements
- Tangible fixed assets +€20,260
up €20,260 (+104%), from €19,517 to €39,777
of which Furniture and vehicles: +€21,538
- Cash -€9,369
down €9,369 (-16.2%), from €57,993 to €48,624
mainly Investment in fixed assets (net) (-€34,045) and Contributions, distributions and other (-€18,882)
- Receivables within one year -€3,560
down €3,560 (-16.2%), from €22,000 to €18,440
of which Trade receivables: -€4,142
- Other debts +€15,182
up €15,182 (+357%), from €4,249 to €19,430
- Tax, wage and social debts -€8,094
down €8,094 (-45.0%), from €17,998 to €9,905
- Reserves +€5,294
up €5,294 (+8.2%), from €64,604 to €69,898
of which Distributable reserves: +€5,294
- Current portion of long-term debt -€2,121
down €2,121 (-58.0%), from €3,653 to €1,533
- Debts after one year -€1,532
no longer reported in 2025 (was €1,532)
- Gross operating margin -€3,671
down €3,671 (-6.9%), from €53,502 to €49,830
- Depreciation +€2,208
up €2,208 (+19.1%), from €11,577 to €13,785
- Other operating charges -€1,407
down €1,407 (-70.6%), from €1,993 to €586
- Financial income +€879
up €879 (+654%), from €135 to €1,014
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 | €115,857 | €123,383 | +€7,525 | +6.5% |
| Fixed assets | 21/28 | €19,967 | €40,227 | +€20,260 | +101% |
| Tangible fixed assets | 22/27 | €19,517 | €39,777 | +€20,260 | +104% |
| Plant, machinery and equipment | 23 | €7,408 | €2,598 | -€4,810 | -64.9% |
| Furniture and vehicles | 24 | €5,005 | €26,542 | +€21,538 | +430% |
| Other tangible fixed assets | 26 | €7,105 | €10,637 | +€3,533 | +49.7% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €95,890 | €83,155 | -€12,735 | -13.3% |
| Stocks and contracts in progress | 3 | €15,897 | €16,091 | +€194 | +1.2% |
| Stocks | 30/36 | €15,897 | €16,091 | +€194 | +1.2% |
| Amounts receivable within one year | 40/41 | €22,000 | €18,440 | -€3,560 | -16.2% |
| Trade receivables | 40 | €20,930 | €16,788 | -€4,142 | -19.8% |
| Other amounts receivable | 41 | €1,070 | €1,652 | +€581 | +54.3% |
| Cash at bank and in hand | 54/58 | €57,993 | €48,624 | -€9,369 | -16.2% |
| Total equity and liabilities | 10/49 | €115,857 | €123,383 | +€7,525 | +6.5% |
| Equity | 10/15 | €84,604 | €89,898 | +€5,294 | +6.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,604 | €69,898 | +€5,294 | +8.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €62,604 | €67,898 | +€5,294 | +8.5% |
| Amounts payable | 17/49 | €31,253 | €33,485 | +€2,232 | +7.1% |
| Amounts payable after more than one year | 17 | €1,532 | - | -€1,532 | |
| Financial debts | 170/4 | €1,532 | - | -€1,532 | |
| Amounts payable within one year | 42/48 | €29,721 | €33,485 | +€3,764 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €3,653 | €1,533 | -€2,121 | -58.0% |
| Trade debts | 44 | €3,821 | €2,617 | -€1,204 | -31.5% |
| Suppliers | 440/4 | €3,821 | €2,617 | -€1,204 | -31.5% |
| Taxes, remuneration and social security | 45 | €17,998 | €9,905 | -€8,094 | -45.0% |
| Taxes | 450/3 | €17,998 | €9,905 | -€8,094 | -45.0% |
| Other amounts payable | 47/48 | €4,249 | €19,430 | +€15,182 | +357% |
| Non-recurring operating income | 76A | €12,329 | €7,358 | -€4,971 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,577 | €13,785 | +€2,208 | +19.1% |
| Other operating charges | 640/8 | €1,993 | €586 | -€1,407 | -70.6% |
| Gross operating margin | 9900 | €53,502 | €49,830 | -€3,671 | -6.9% |
| Operating profit (loss) | 9901 | €39,932 | €35,459 | -€4,472 | -11.2% |
| Financial income | 75/76B | €135 | €1,014 | +€879 | +654% |
| Recurring financial income | 75 | €135 | €1,014 | +€879 | +654% |
| Financial charges | 65/66B | €770 | €511 | -€259 | -33.6% |
| Recurring financial charges | 65 | €770 | €511 | -€259 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €39,296 | €35,962 | -€3,334 | -8.5% |
| Income taxes | 67/77 | €12,118 | €11,787 | -€331 | -2.7% |
| Profit (loss) for the period | 9904 | €27,178 | €24,175 | -€3,003 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,178 | €24,175 | -€3,003 | -11.1% |
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 19 October 2026 via checked.be.