JK MOTOR: 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 MOTOR
Largest movements
- Stocks and contracts +€67,599
up €67,599 (+71.1%), from €95,100 to €162,699
- Cash -€47,891
down €47,891 (-86.9%), from €55,138 to €7,247
mainly Stocks and contracts (-€67,599) and Contributions, distributions and other (-€23,075)
- Receivables within one year +€9,767
up €9,767, from €0 to €9,767
of which Trade receivables: +€9,767
- Financial fixed assets +€2,600
new in 2025: €2,600
- Other debts +€34,642
up €34,642 (+58.3%), from €59,470 to €94,112
- Tax, wage and social debts +€11,847
up €11,847 (+325%), from €3,643 to €15,490
- Advances received -€11,599
no longer reported in 2025 (was €11,599)
- Debts after one year -€2,282
down €2,282 (-44.9%), from €5,078 to €2,797
- Gross operating margin -€16,917
down €16,917 (-29.4%), from €57,607 to €40,690
- Taxes -€6,288
down €6,288 (-41.7%), from €15,070 to €8,782
- Other operating charges -€3,164
down €3,164 (-55.3%), from €5,719 to €2,556
- Depreciation +€1,562
up €1,562 (+36.8%), from €4,246 to €5,808
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 | €164,098 | €197,509 | +€33,412 | +20.4% |
| Fixed assets | 21/28 | €12,074 | €15,797 | +€3,724 | +30.8% |
| Tangible fixed assets | 22/27 | €12,074 | €13,197 | +€1,124 | +9.3% |
| Furniture and vehicles | 24 | €12,074 | €13,197 | +€1,124 | +9.3% |
| Financial fixed assets | 28 | - | €2,600 | +€2,600 | |
| Current assets | 29/58 | €152,024 | €181,712 | +€29,688 | +19.5% |
| Stocks and contracts in progress | 3 | €95,100 | €162,699 | +€67,599 | +71.1% |
| Stocks | 30/36 | €95,100 | €162,699 | +€67,599 | +71.1% |
| Amounts receivable within one year | 40/41 | €0 | €9,767 | +€9,767 | |
| Trade receivables | 40 | €0 | €9,767 | +€9,767 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €55,138 | €7,247 | -€47,891 | -86.9% |
| Deferred charges and accrued income | 490/1 | €1,785 | €1,998 | +€213 | +11.9% |
| Total equity and liabilities | 10/49 | €164,098 | €197,509 | +€33,412 | +20.4% |
| Equity | 10/15 | €80,465 | €80,465 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,465 | €5,465 | = | 0.0% |
| Amounts payable | 17/49 | €83,632 | €117,044 | +€33,412 | +40.0% |
| Amounts payable after more than one year | 17 | €5,078 | €2,797 | -€2,282 | -44.9% |
| Financial debts | 170/4 | €5,078 | €2,797 | -€2,282 | -44.9% |
| Amounts payable within one year | 42/48 | €78,524 | €114,247 | +€35,723 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €2,180 | €2,282 | +€102 | +4.7% |
| Trade debts | 44 | €1,633 | €2,364 | +€732 | +44.8% |
| Suppliers | 440/4 | €1,633 | €2,364 | +€732 | +44.8% |
| Advances received on contracts in progress | 46 | €11,599 | - | -€11,599 | |
| Taxes, remuneration and social security | 45 | €3,643 | €15,490 | +€11,847 | +325% |
| Taxes | 450/3 | €3,643 | €15,490 | +€11,847 | +325% |
| Other amounts payable | 47/48 | €59,470 | €94,112 | +€34,642 | +58.3% |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,246 | €5,808 | +€1,562 | +36.8% |
| Other operating charges | 640/8 | €5,719 | €2,556 | -€3,164 | -55.3% |
| Gross operating margin | 9900 | €57,607 | €40,690 | -€16,917 | -29.4% |
| Operating profit (loss) | 9901 | €47,642 | €32,326 | -€15,316 | -32.1% |
| Financial income | 75/76B | €284 | €151 | -€133 | -46.8% |
| Recurring financial income | 75 | €284 | €151 | -€133 | -46.8% |
| Financial charges | 65/66B | €811 | €620 | -€191 | -23.5% |
| Recurring financial charges | 65 | €811 | €620 | -€191 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €47,115 | €31,856 | -€15,258 | -32.4% |
| Income taxes | 67/77 | €15,070 | €8,782 | -€6,288 | -41.7% |
| Profit (loss) for the period | 9904 | €32,044 | €23,075 | -€8,970 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,044 | €23,075 | -€8,970 | -28.0% |
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 14 October 2026 via checked.be.