JKS: 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.
JKS
Largest movements
- Cash +€133,535
up €133,535 (+1054.5%), from €12,664 to €146,199
mainly Stocks and contracts (+€115,765) and Net result for the year (+€85,009)
- Stocks and contracts -€115,765
down €115,765 (-38.0%), from €304,289 to €188,524
- Receivables within one year +€58,196
up €58,196 (+121.9%), from €47,742 to €105,938
of which Other amounts receivable: +€42,303
- Tangible fixed assets -€9,429
down €9,429 (-29.6%), from €31,809 to €22,380
of which Plant, machinery and equipment: -€6,963
- Profit (loss) carried forward +€85,009
up €85,009 (+54.9%), from -€154,834 to -€69,825
- Tax, wage and social debts -€46,680
down €46,680 (-66.4%), from €70,328 to €23,648
of which Remuneration and social security: -€45,693
- Trade debts +€39,919
up €39,919 (+9.0%), from €444,082 to €484,001
- Debts after one year -€11,771
down €11,771 (-14.7%), from €80,138 to €68,367
- Staff costs -€84,631
down €84,631 (-37.8%), from €223,929 to €139,298
- Taxes -€82,954
no longer reported in 2025 (was €82,954)
- Gross operating margin +€26,272
up €26,272 (+10.6%), from €247,014 to €273,286
- Depreciation -€17,019
down €17,019 (-62.2%), from €27,366 to €10,347
- Financial charges -€12,455
down €12,455 (-32.7%), from €38,087 to €25,632
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 | €460,745 | €526,652 | +€65,907 | +14.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €91,809 | €82,380 | -€9,429 | -10.3% |
| Tangible fixed assets | 22/27 | €31,809 | €22,380 | -€9,429 | -29.6% |
| Plant, machinery and equipment | 23 | €17,430 | €10,468 | -€6,963 | -39.9% |
| Furniture and vehicles | 24 | €11,004 | €10,225 | -€779 | -7.1% |
| Other tangible fixed assets | 26 | €3,375 | €1,688 | -€1,688 | -50.0% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €368,936 | €444,272 | +€75,336 | +20.4% |
| Stocks and contracts in progress | 3 | €304,289 | €188,524 | -€115,765 | -38.0% |
| Stocks | 30/36 | €304,289 | €188,524 | -€115,765 | -38.0% |
| Amounts receivable within one year | 40/41 | €47,742 | €105,938 | +€58,196 | +121.9% |
| Trade receivables | 40 | €21,942 | €37,835 | +€15,893 | +72.4% |
| Other amounts receivable | 41 | €25,800 | €68,103 | +€42,303 | +164.0% |
| Cash at bank and in hand | 54/58 | €12,664 | €146,199 | +€133,535 | +1054.5% |
| Deferred charges and accrued income | 490/1 | €4,242 | €3,612 | -€630 | -14.9% |
| Total equity and liabilities | 10/49 | €460,745 | €526,652 | +€65,907 | +14.3% |
| Equity | 10/15 | -€134,374 | -€49,365 | +€85,009 | +63.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,834 | -€69,825 | +€85,009 | +54.9% |
| Amounts payable | 17/49 | €595,119 | €576,017 | -€19,102 | -3.2% |
| Amounts payable after more than one year | 17 | €80,138 | €68,367 | -€11,771 | -14.7% |
| Other amounts payable | 178/9 | €80,138 | €68,367 | -€11,771 | -14.7% |
| Amounts payable within one year | 42/48 | €514,410 | €507,650 | -€6,760 | -1.3% |
| Trade debts | 44 | €444,082 | €484,001 | +€39,919 | +9.0% |
| Suppliers | 440/4 | €444,082 | €484,001 | +€39,919 | +9.0% |
| Taxes, remuneration and social security | 45 | €70,328 | €23,648 | -€46,680 | -66.4% |
| Taxes | 450/3 | €6,386 | €5,399 | -€987 | -15.5% |
| Remuneration and social security | 454/9 | €63,942 | €18,249 | -€45,693 | -71.5% |
| Accrued charges and deferred income | 492/3 | €571 | - | -€571 | |
| Remuneration, social security and pensions | 62 | €223,929 | €139,298 | -€84,631 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,366 | €10,347 | -€17,019 | -62.2% |
| Other operating charges | 640/8 | €4,005 | €13,028 | +€9,024 | +225.3% |
| Gross operating margin | 9900 | €247,014 | €273,286 | +€26,272 | +10.6% |
| Operating profit (loss) | 9901 | -€8,285 | €110,613 | +€118,898 | |
| Financial income | 75/76B | €373 | €28 | -€344 | -92.4% |
| Recurring financial income | 75 | €373 | €28 | -€344 | -92.4% |
| Financial charges | 65/66B | €38,087 | €25,632 | -€12,455 | -32.7% |
| Recurring financial charges | 65 | €38,087 | €25,632 | -€12,455 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€46,000 | €85,009 | +€131,009 | |
| Income taxes | 67/77 | €82,954 | - | -€82,954 | |
| Profit (loss) for the period | 9904 | -€128,954 | €85,009 | +€213,963 | |
| Profit (loss) for the period to be appropriated | 9905 | -€128,954 | €85,009 | +€213,963 |
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 12 October 2026 via checked.be.