JKS: what changed
What changed
JKS
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€36,870
2024 · €24,753+€12,117
Equity
€533,381
2024 · €496,511+€36,870
Cash
€172,354
2024 · €117,789+€54,566
Balance sheet total
€1.3m
2024 · €1.0m+€258,508
Largest movements
Assets
- Stocks and contracts +€136,401
up €136,401 (+41.1%), from €331,536 to €467,937
of which Stocks: +€151,401
- Receivables within one year +€110,252
up €110,252 (+49.4%), from €223,384 to €333,636
of which Trade receivables: +€103,205
- Tangible fixed assets -€71,871
down €71,871 (-20.6%), from €348,712 to €276,840
- Cash +€54,566
up €54,566 (+46.3%), from €117,789 to €172,354
mainly Other debts (+€195,286) and Trade debts (+€105,763)
- Deferred charges and accrued income +€27,104
up €27,104 (+401%), from €6,760 to €33,864
Equity and liabilities
- Other debts +€195,286
up €195,286, from €0 to €195,286
- Trade debts +€105,763
up €105,763 (+84.9%), from €124,535 to €230,298
- Debts after one year -€83,778
down €83,778 (-28.3%), from €295,823 to €212,045
- Reserves +€36,870
up €36,870 (+7.7%), from €477,911 to €514,781
Income statement
- Gross operating margin +€33,800
up €33,800 (+12.3%), from €273,776 to €307,576
- Staff costs +€32,290
up €32,290 (+30.5%), from €106,036 to €138,326
- Depreciation -€8,139
down €8,139 (-8.4%), from €97,242 to €89,103
- Financial charges +€7,033
up €7,033 (+43.4%), from €16,218 to €23,252
- Other operating charges -€4,365
down €4,365 (-52.9%), from €8,254 to €3,890
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.
Result 2024
€24,753
Gross operating margin
+€33,800
Staff costs
-€32,290
Depreciation
+€8,139
Other operating charges
+€4,365
Other operating items
+€1,288
Financial income
+€559
Financial charges
-€7,033
Taxes
+€3,291
Result 2025
€36,870
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€158,350
Investment
-€19,288
Financing
-€84,497
Cash 2024
€117,789
From operations (derived)
+€158,350
Net result for the year
+€36,870
Depreciation
+€89,103
Stocks and contracts
-€136,401
Receivables within one year
-€110,252
Deferred charges and accrued income
-€27,104
Trade debts
+€105,763
Tax, wage and social debts
+€2,416
Other debts
+€195,286
Accrued charges and deferred income
+€2,670
Investment (derived)
-€19,288
Investment in fixed assets (net)
-€19,288
Financing
-€84,497
Debts after one year
-€83,778
Current portion of long-term debt
-€671
Short-term financial debts
-€47
Cash 2025
€172,354
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,028,179 | €1,286,687 | +€258,508 | +25.1% |
| Fixed assets | 21/28 | €348,712 | €278,896 | -€69,815 | -20.0% |
| Intangible fixed assets | 21 | - | €1,956 | +€1,956 | |
| Tangible fixed assets | 22/27 | €348,712 | €276,840 | -€71,871 | -20.6% |
| Land and buildings | 22 | €145,829 | €124,062 | -€21,766 | -14.9% |
| Plant, machinery and equipment | 23 | €95,603 | €78,337 | -€17,266 | -18.1% |
| Furniture and vehicles | 24 | €107,280 | €74,441 | -€32,839 | -30.6% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €679,468 | €1,007,791 | +€328,323 | +48.3% |
| Stocks and contracts in progress | 3 | €331,536 | €467,937 | +€136,401 | +41.1% |
| Stocks | 30/36 | €316,536 | €467,937 | +€151,401 | +47.8% |
| Contracts in progress | 37 | €15,000 | €0 | -€15,000 | -100% |
| Amounts receivable within one year | 40/41 | €223,384 | €333,636 | +€110,252 | +49.4% |
| Trade receivables | 40 | €105,946 | €209,152 | +€103,205 | +97.4% |
| Other amounts receivable | 41 | €117,438 | €124,484 | +€7,046 | +6.0% |
| Cash at bank and in hand | 54/58 | €117,789 | €172,354 | +€54,566 | +46.3% |
| Deferred charges and accrued income | 490/1 | €6,760 | €33,864 | +€27,104 | +401% |
| Total equity and liabilities | 10/49 | €1,028,179 | €1,286,687 | +€258,508 | +25.1% |
| Equity | 10/15 | €496,511 | €533,381 | +€36,870 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €477,911 | €514,781 | +€36,870 | +7.7% |
| Distributable reserves | 133 | €477,911 | €514,781 | +€36,870 | +7.7% |
| Amounts payable | 17/49 | €531,668 | €753,306 | +€221,638 | +41.7% |
| Amounts payable after more than one year | 17 | €295,823 | €212,045 | -€83,778 | -28.3% |
| Financial debts | 170/4 | €295,823 | €212,045 | -€83,778 | -28.3% |
| Amounts payable within one year | 42/48 | €235,846 | €538,592 | +€302,746 | +128% |
| Current portion of amounts payable after more than one year | 42 | €84,449 | €83,778 | -€671 | -0.8% |
| Financial debts | 43 | €17,725 | €17,678 | -€47 | -0.3% |
| Credit institutions | 430/8 | €17,725 | €17,678 | -€47 | -0.3% |
| Trade debts | 44 | €124,535 | €230,298 | +€105,763 | +84.9% |
| Suppliers | 440/4 | €124,535 | €230,298 | +€105,763 | +84.9% |
| Taxes, remuneration and social security | 45 | €9,136 | €11,552 | +€2,416 | +26.4% |
| Taxes | 450/3 | €5,939 | €2,222 | -€3,717 | -62.6% |
| Remuneration and social security | 454/9 | €3,197 | €9,329 | +€6,133 | +192% |
| Other amounts payable | 47/48 | €0 | €195,286 | +€195,286 | |
| Accrued charges and deferred income | 492/3 | €0 | €2,670 | +€2,670 | |
| Non-recurring operating income | 76A | €20,857 | €0 | -€20,857 | -100% |
| Remuneration, social security and pensions | 62 | €106,036 | €138,326 | +€32,290 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,242 | €89,103 | -€8,139 | -8.4% |
| Other operating charges | 640/8 | €8,254 | €3,890 | -€4,365 | -52.9% |
| Non-recurring operating charges | 66A | €1,288 | €0 | -€1,288 | -100% |
| Gross operating margin | 9900 | €273,776 | €307,576 | +€33,800 | +12.3% |
| Operating profit (loss) | 9901 | €60,956 | €76,257 | +€15,301 | +25.1% |
| Financial income | 75/76B | €1,214 | €1,773 | +€559 | +46.0% |
| Recurring financial income | 75 | €1,214 | €1,773 | +€559 | +46.0% |
| Financial charges | 65/66B | €16,218 | €23,252 | +€7,033 | +43.4% |
| Recurring financial charges | 65 | €16,218 | €23,252 | +€7,033 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €45,952 | €54,779 | +€8,827 | +19.2% |
| Income taxes | 67/77 | €21,199 | €17,908 | -€3,291 | -15.5% |
| Profit (loss) for the period | 9904 | €24,753 | €36,870 | +€12,117 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,753 | €36,870 | +€12,117 | +49.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.