JKM Windows: 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.
JKM Windows
Largest movements
- Cash +€106,773
up €106,773 (+122.4%), from €87,198 to €193,971
mainly Net result for the year (+€111,664) and Tax, wage and social debts (+€11,510)
- Reserves +€111,664
up €111,664 (+10.8%), from €1.0m to €1.1m
- Financial income +€140,751
up €140,751 (+37093.4%), from €379 to €141,130
- Financial charges +€24,180
up €24,180 (+3464.3%), from €698 to €24,878
of which Non-recurring financial charges: +€22,500
- Taxes +€16,286
up €16,286 (+637.9%), from €2,553 to €18,839
- Gross operating margin +€2,903
up €2,903 (+23.3%), from €12,470 to €15,374
- Depreciation +€157
new in 2025: €157
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.
Cash bridge derived
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 | €1,790,106 | €1,916,537 | +€126,431 | +7.1% |
| Fixed assets | 21/28 | €1,398,750 | €1,400,578 | +€1,828 | +0.1% |
| Tangible fixed assets | 22/27 | - | €1,828 | +€1,828 | |
| Furniture and vehicles | 24 | - | €1,828 | +€1,828 | |
| Financial fixed assets | 28 | €1,398,750 | €1,398,750 | = | 0.0% |
| Current assets | 29/58 | €391,356 | €515,959 | +€124,603 | +31.8% |
| Amounts receivable within one year | 40/41 | €10,562 | €10,414 | -€148 | -1.4% |
| Trade receivables | 40 | €9,075 | €9,075 | = | 0.0% |
| Other amounts receivable | 41 | €1,487 | €1,339 | -€148 | -10.0% |
| Current investments | 50/53 | €293,596 | €311,574 | +€17,978 | +6.1% |
| Cash at bank and in hand | 54/58 | €87,198 | €193,971 | +€106,773 | +122.4% |
| Total equity and liabilities | 10/49 | €1,790,106 | €1,916,537 | +€126,431 | +7.1% |
| Equity | 10/15 | €1,783,702 | €1,895,366 | +€111,664 | +6.3% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €1,033,702 | €1,145,366 | +€111,664 | +10.8% |
| Distributable reserves | 133 | €1,033,702 | €1,145,366 | +€111,664 | +10.8% |
| Amounts payable | 17/49 | €6,404 | €21,171 | +€14,767 | +230.6% |
| Amounts payable within one year | 42/48 | €6,404 | €20,618 | +€14,214 | +222.0% |
| Trade debts | 44 | €1,260 | €2,907 | +€1,647 | +130.7% |
| Suppliers | 440/4 | €1,260 | €2,907 | +€1,647 | +130.7% |
| Taxes, remuneration and social security | 45 | €4,152 | €15,662 | +€11,510 | +277.2% |
| Taxes | 450/3 | €4,152 | €15,662 | +€11,510 | +277.2% |
| Other amounts payable | 47/48 | €991 | €2,049 | +€1,058 | +106.7% |
| Accrued charges and deferred income | 492/3 | - | €553 | +€553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €157 | +€157 | |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | €12,470 | €15,374 | +€2,903 | +23.3% |
| Operating profit (loss) | 9901 | €11,510 | €14,250 | +€2,740 | +23.8% |
| Financial income | 75/76B | €379 | €141,130 | +€140,751 | +37093.4% |
| Recurring financial income | 75 | €379 | €141,130 | +€140,751 | +37093.4% |
| Financial charges | 65/66B | €698 | €24,878 | +€24,180 | +3464.3% |
| Recurring financial charges | 65 | €698 | €2,377 | +€1,679 | +240.6% |
| Non-recurring financial charges | 66B | - | €22,500 | +€22,500 | |
| Profit (loss) for the period before taxes | 9903 | €11,192 | €130,502 | +€119,311 | +1066.1% |
| Income taxes | 67/77 | €2,553 | €18,839 | +€16,286 | +637.9% |
| Profit (loss) for the period | 9904 | €8,639 | €111,664 | +€103,025 | +1192.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,639 | €111,664 | +€103,025 | +1192.6% |
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 9 October 2026 via checked.be.