JKML: what changed
Two fiscal 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.
JKML
Largest movements
- Cash +€68,599
up €68,599 (+101.6%), from €67,552 to €136,150
mainly Net result for the year (+€103,978) and Other debts (+€93,000)
- Receivables within one year +€31,692
up €31,692 (+146.3%), from €21,655 to €53,347
of which Other amounts receivable: +€43,289
- Deferred charges and accrued income -€3,315
down €3,315 (-19.1%), from €17,352 to €14,037
- Other debts +€93,000
up €93,000 (+930.0%), from €10,000 to €103,000
- Tax, wage and social debts +€18,684
up €18,684 (+77.5%), from €24,094 to €42,778
- Current portion of long-term debt -€15,381
down €15,381 (-92.2%), from €16,677 to €1,296
- Gross operating margin +€46,361
up €46,361 (+45.1%), from €102,728 to €149,089
- Taxes +€15,891
up €15,891 (+84.2%), from €18,876 to €34,767
- Financial charges +€2,943
up €2,943 (+91.0%), from €3,235 to €6,178
- Financial income +€2,417
up €2,417 (+275.1%), from €878 to €3,295
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 | €122,887 | €218,285 | +€95,398 | +77.6% |
| Fixed assets | 21/28 | €16,328 | €14,751 | -€1,577 | -9.7% |
| Tangible fixed assets | 22/27 | €15,928 | €14,751 | -€1,177 | -7.4% |
| Plant, machinery and equipment | 23 | €2,534 | €4,529 | +€1,995 | +78.7% |
| Furniture and vehicles | 24 | €13,394 | €10,221 | -€3,172 | -23.7% |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €106,559 | €203,535 | +€96,976 | +91.0% |
| Amounts receivable within one year | 40/41 | €21,655 | €53,347 | +€31,692 | +146.3% |
| Trade receivables | 40 | €14,290 | €2,693 | -€11,597 | -81.2% |
| Other amounts receivable | 41 | €7,365 | €50,654 | +€43,289 | +587.8% |
| Cash at bank and in hand | 54/58 | €67,552 | €136,150 | +€68,599 | +101.6% |
| Deferred charges and accrued income | 490/1 | €17,352 | €14,037 | -€3,315 | -19.1% |
| Total equity and liabilities | 10/49 | €122,887 | €218,285 | +€95,398 | +77.6% |
| Equity | 10/15 | €70,230 | €71,208 | +€978 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,840 | €87,840 | = | 0.0% |
| Distributable reserves | 133 | €87,840 | €87,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,210 | -€35,232 | +€978 | +2.7% |
| Amounts payable | 17/49 | €52,657 | €147,078 | +€94,420 | +179.3% |
| Amounts payable within one year | 42/48 | €52,657 | €147,078 | +€94,420 | +179.3% |
| Current portion of amounts payable after more than one year | 42 | €16,677 | €1,296 | -€15,381 | -92.2% |
| Trade debts | 44 | €1,887 | €4 | -€1,883 | -99.8% |
| Suppliers | 440/4 | €1,887 | €4 | -€1,883 | -99.8% |
| Taxes, remuneration and social security | 45 | €24,094 | €42,778 | +€18,684 | +77.5% |
| Taxes | 450/3 | €24,094 | €42,778 | +€18,684 | +77.5% |
| Other amounts payable | 47/48 | €10,000 | €103,000 | +€93,000 | +930.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,062 | €5,254 | +€192 | +3.8% |
| Other operating charges | 640/8 | €1,644 | €2,207 | +€563 | +34.2% |
| Non-recurring operating charges | 66A | €112,089 | - | -€112,089 | |
| Gross operating margin | 9900 | €102,728 | €149,089 | +€46,361 | +45.1% |
| Operating profit (loss) | 9901 | -€16,068 | €141,628 | +€157,696 | |
| Financial income | 75/76B | €878 | €3,295 | +€2,417 | +275.1% |
| Recurring financial income | 75 | €878 | €3,295 | +€2,417 | +275.1% |
| Financial charges | 65/66B | €3,235 | €6,178 | +€2,943 | +91.0% |
| Recurring financial charges | 65 | €3,235 | €6,178 | +€2,943 | +91.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,425 | €138,745 | +€157,170 | |
| Income taxes | 67/77 | €18,876 | €34,767 | +€15,891 | +84.2% |
| Profit (loss) for the period | 9904 | -€37,301 | €103,978 | +€141,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,301 | €103,978 | +€141,279 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.