JK Elektro: what changed
JK Elektro
Largest movements
- Receivables within one year -€11,591
down €11,591 (-37.3%), from €31,103 to €19,513
of which Trade receivables: -€7,115
- Tangible fixed assets -€4,699
down €4,699 (-11.7%), from €40,149 to €35,450
of which Furniture and vehicles: -€2,691
- Cash -€4,161
down €4,161 (-10.1%), from €41,154 to €36,993
mainly Trade debts (-€42,826) and Contributions, distributions and other (-€14,286)
- Trade debts -€42,826
down €42,826 (-76.5%), from €55,948 to €13,123
- Tax, wage and social debts +€11,523
up €11,523 (+331%), from €3,478 to €15,001
of which Taxes: +€10,532
- Reserves +€9,572
up €9,572 (+76.1%), from €12,579 to €22,152
- Other debts +€4,924
up €4,924 (+33.1%), from €14,871 to €19,795
- Debts after one year -€3,859
down €3,859 (-24.6%), from €15,686 to €11,827
- Gross operating margin +€31,199
up €31,199 (+172%), from €18,169 to €49,368
- Taxes +€7,055
up €7,055 (+203%), from €3,478 to €10,532
- Write-downs +€2,750
new in 2025: €2,750
- Financial charges +€2,687
up €2,687 (+52.4%), from €5,125 to €7,811
- Other operating charges -€683
down €683 (-37.1%), from €1,837 to €1,155
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,406 | €91,956 | -€20,450 | -18.2% |
| Fixed assets | 21/28 | €40,149 | €35,450 | -€4,699 | -11.7% |
| Tangible fixed assets | 22/27 | €40,149 | €35,450 | -€4,699 | -11.7% |
| Land and buildings | 22 | €30,935 | €29,271 | -€1,664 | -5.4% |
| Plant, machinery and equipment | 23 | €746 | €401 | -€344 | -46.2% |
| Furniture and vehicles | 24 | €8,468 | €5,777 | -€2,691 | -31.8% |
| Current assets | 29/58 | €72,257 | €56,506 | -€15,751 | -21.8% |
| Amounts receivable within one year | 40/41 | €31,103 | €19,513 | -€11,591 | -37.3% |
| Trade receivables | 40 | €19,387 | €12,272 | -€7,115 | -36.7% |
| Other amounts receivable | 41 | €11,716 | €7,241 | -€4,476 | -38.2% |
| Cash at bank and in hand | 54/58 | €41,154 | €36,993 | -€4,161 | -10.1% |
| Total equity and liabilities | 10/49 | €112,406 | €91,956 | -€20,450 | -18.2% |
| Equity | 10/15 | €18,779 | €28,352 | +€9,572 | +51.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,579 | €22,152 | +€9,572 | +76.1% |
| Distributable reserves | 133 | €12,579 | €22,152 | +€9,572 | +76.1% |
| Amounts payable | 17/49 | €93,627 | €63,605 | -€30,022 | -32.1% |
| Amounts payable after more than one year | 17 | €15,686 | €11,827 | -€3,859 | -24.6% |
| Financial debts | 170/4 | €15,686 | €11,827 | -€3,859 | -24.6% |
| Amounts payable within one year | 42/48 | €77,941 | €51,778 | -€26,164 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €3,644 | €3,859 | +€215 | +5.9% |
| Trade debts | 44 | €55,948 | €13,123 | -€42,826 | -76.5% |
| Suppliers | 440/4 | €55,948 | €13,123 | -€42,826 | -76.5% |
| Taxes, remuneration and social security | 45 | €3,478 | €15,001 | +€11,523 | +331% |
| Taxes | 450/3 | €3,478 | €14,010 | +€10,532 | +303% |
| Remuneration and social security | 454/9 | - | €991 | +€991 | |
| Other amounts payable | 47/48 | €14,871 | €19,795 | +€4,924 | +33.1% |
| Non-recurring operating income | 76A | €3,824 | €10,826 | +€7,002 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,071 | €4,920 | -€151 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,750 | +€2,750 | |
| Other operating charges | 640/8 | €1,837 | €1,155 | -€683 | -37.1% |
| Gross operating margin | 9900 | €18,169 | €49,368 | +€31,199 | +172% |
| Operating profit (loss) | 9901 | €11,261 | €40,543 | +€29,282 | +260% |
| Financial income | 75/76B | €1,758 | €1,658 | -€100 | -5.7% |
| Recurring financial income | 75 | €1,758 | €1,658 | -€100 | -5.7% |
| Financial charges | 65/66B | €5,125 | €7,811 | +€2,687 | +52.4% |
| Recurring financial charges | 65 | €5,125 | €7,811 | +€2,687 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €7,895 | €34,390 | +€26,496 | +336% |
| Income taxes | 67/77 | €3,478 | €10,532 | +€7,055 | +203% |
| Profit (loss) for the period | 9904 | €4,417 | €23,858 | +€19,441 | +440% |
| Profit (loss) for the period to be appropriated | 9905 | €4,417 | €23,858 | +€19,441 | +440% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.