JWAUTOMATION: 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.
JWAUTOMATION
Largest movements
- Tangible fixed assets +€49,463
up €49,463 (+4,206%), from €1,176 to €50,639
of which Leasing and similar rights: +€47,098
- Cash -€23,186
down €23,186 (-31.5%), from €73,708 to €50,522
mainly Investment in fixed assets (net) (-€53,470) and Contributions, distributions and other (-€41,371)
- Receivables within one year -€8,914
down €8,914 (-30.9%), from €28,813 to €19,899
of which Trade receivables: -€13,490
- Debts after one year +€38,013
up €38,013, from €0 to €38,013
- Reserves -€28,581
down €28,581 (-30.7%), from €92,994 to €64,412
- Current portion of long-term debt +€8,711
up €8,711 (+1,825%), from €477 to €9,188
- Trade debts +€2,808
up €2,808 (+744%), from €377 to €3,185
- Tax, wage and social debts -€2,486
down €2,486 (-62.6%), from €3,970 to €1,484
- Gross operating margin -€30,608
down €30,608 (-53.5%), from €57,193 to €26,585
- Taxes -€4,077
down €4,077 (-34.7%), from €11,749 to €7,672
- Depreciation +€1,834
up €1,834 (+84.4%), from €2,174 to €4,007
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 | €103,697 | €121,845 | +€18,148 | +17.5% |
| Fixed assets | 21/28 | €1,176 | €50,639 | +€49,463 | +4,206% |
| Tangible fixed assets | 22/27 | €1,176 | €50,639 | +€49,463 | +4,206% |
| Plant, machinery and equipment | 23 | €771 | €3,541 | +€2,769 | +359% |
| Furniture and vehicles | 24 | €405 | €0 | -€405 | -100% |
| Leasing and similar rights | 25 | - | €47,098 | +€47,098 | |
| Current assets | 29/58 | €102,521 | €71,206 | -€31,314 | -30.5% |
| Amounts receivable within one year | 40/41 | €28,813 | €19,899 | -€8,914 | -30.9% |
| Trade receivables | 40 | €28,562 | €15,072 | -€13,490 | -47.2% |
| Other amounts receivable | 41 | €251 | €4,828 | +€4,577 | +1,823% |
| Cash at bank and in hand | 54/58 | €73,708 | €50,522 | -€23,186 | -31.5% |
| Deferred charges and accrued income | 490/1 | - | €785 | +€785 | |
| Total equity and liabilities | 10/49 | €103,697 | €121,845 | +€18,148 | +17.5% |
| Equity | 10/15 | €94,994 | €66,412 | -€28,581 | -30.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €92,994 | €64,412 | -€28,581 | -30.7% |
| Distributable reserves | 133 | €92,994 | €64,412 | -€28,581 | -30.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,703 | €55,433 | +€46,730 | +537% |
| Amounts payable after more than one year | 17 | €0 | €38,013 | +€38,013 | |
| Financial debts | 170/4 | €0 | €38,013 | +€38,013 | |
| Amounts payable within one year | 42/48 | €8,703 | €17,420 | +€8,717 | +100% |
| Current portion of amounts payable after more than one year | 42 | €477 | €9,188 | +€8,711 | +1,825% |
| Financial debts | 43 | €3,381 | €3,365 | -€16 | -0.5% |
| Credit institutions | 430/8 | €3,381 | €3,365 | -€16 | -0.5% |
| Trade debts | 44 | €377 | €3,185 | +€2,808 | +744% |
| Suppliers | 440/4 | €377 | €3,185 | +€2,808 | +744% |
| Taxes, remuneration and social security | 45 | €3,970 | €1,484 | -€2,486 | -62.6% |
| Taxes | 450/3 | €3,970 | €1,484 | -€2,486 | -62.6% |
| Other amounts payable | 47/48 | €498 | €198 | -€300 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,174 | €4,007 | +€1,834 | +84.4% |
| Other operating charges | 640/8 | €505 | €757 | +€252 | +49.8% |
| Gross operating margin | 9900 | €57,193 | €26,585 | -€30,608 | -53.5% |
| Operating profit (loss) | 9901 | €54,514 | €21,821 | -€32,693 | -60.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,394 | €1,358 | -€35 | -2.5% |
| Recurring financial charges | 65 | €1,394 | €1,358 | -€35 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €53,120 | €20,462 | -€32,658 | -61.5% |
| Income taxes | 67/77 | €11,749 | €7,672 | -€4,077 | -34.7% |
| Profit (loss) for the period | 9904 | €41,371 | €12,790 | -€28,581 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,371 | €12,790 | -€28,581 | -69.1% |
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 15 October 2026 via checked.be.