KJ LABORATORY: 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.
KJ LABORATORY
Largest movements
- Current investments +€271,371
up €271,371 (+10.6%), from €2.6m to €2.8m
- Cash +€168,156
up €168,156 (+84.8%), from €198,199 to €366,355
mainly Net result for the year (+€715,780) and Receivables within one year (+€83,790)
- Receivables within one year -€83,790
down €83,790 (-14.9%), from €560,613 to €476,823
of which Trade receivables: -€76,180
- Deferred charges and accrued income -€57,187
down €57,187 (-31.5%), from €181,644 to €124,457
- Reserves +€432,232
up €432,232 (+13.3%), from €3.3m to €3.7m
- Trade debts -€138,131
down €138,131 (-43.5%), from €317,868 to €179,737
- Financial income +€66,029
up €66,029 (+127%), from €51,922 to €117,951
- Gross operating margin +€36,161
up €36,161 (+4.0%), from €904,950 to €941,111
- Financial charges +€35,320
up €35,320, from -€24,926 to €10,394
- Taxes +€20,223
up €20,223 (+6.9%), from €292,994 to €313,217
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 | €3,684,920 | €3,958,475 | +€273,555 | +7.4% |
| Fixed assets | 21/28 | €194,370 | €169,375 | -€24,995 | -12.9% |
| Tangible fixed assets | 22/27 | €194,370 | €169,375 | -€24,995 | -12.9% |
| Land and buildings | 22 | €184,143 | €36,570 | -€147,573 | -80.1% |
| Plant, machinery and equipment | 23 | €2,632 | €991 | -€1,641 | -62.4% |
| Furniture and vehicles | 24 | €7,595 | €131,814 | +€124,219 | +1,635% |
| Current assets | 29/58 | €3,490,550 | €3,789,100 | +€298,550 | +8.6% |
| Amounts receivable within one year | 40/41 | €560,613 | €476,823 | -€83,790 | -14.9% |
| Trade receivables | 40 | €553,003 | €476,823 | -€76,180 | -13.8% |
| Other amounts receivable | 41 | €7,610 | - | -€7,610 | |
| Current investments | 50/53 | €2,550,094 | €2,821,465 | +€271,371 | +10.6% |
| Cash at bank and in hand | 54/58 | €198,199 | €366,355 | +€168,156 | +84.8% |
| Deferred charges and accrued income | 490/1 | €181,644 | €124,457 | -€57,187 | -31.5% |
| Total equity and liabilities | 10/49 | €3,684,920 | €3,958,475 | +€273,555 | +7.4% |
| Equity | 10/15 | €3,252,143 | €3,684,375 | +€432,232 | +13.3% |
| Reserves | 13 | €3,252,143 | €3,684,375 | +€432,232 | +13.3% |
| Distributable reserves | 133 | €3,252,143 | €3,684,375 | +€432,232 | +13.3% |
| Amounts payable | 17/49 | €432,777 | €274,100 | -€158,678 | -36.7% |
| Amounts payable within one year | 42/48 | €430,239 | €273,819 | -€156,420 | -36.4% |
| Trade debts | 44 | €317,868 | €179,737 | -€138,131 | -43.5% |
| Suppliers | 440/4 | €317,868 | €179,737 | -€138,131 | -43.5% |
| Taxes, remuneration and social security | 45 | €103,781 | €86,278 | -€17,502 | -16.9% |
| Taxes | 450/3 | €103,781 | €86,278 | -€17,502 | -16.9% |
| Other amounts payable | 47/48 | €8,590 | €7,804 | -€786 | -9.2% |
| Accrued charges and deferred income | 492/3 | €2,538 | €281 | -€2,258 | -88.9% |
| Non-recurring operating income | 76A | - | €107,910 | +€107,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,346 | €12,401 | -€5,944 | -32.4% |
| Other operating charges | 640/8 | €3,258 | €7,271 | +€4,013 | +123% |
| Gross operating margin | 9900 | €904,950 | €941,111 | +€36,161 | +4.0% |
| Operating profit (loss) | 9901 | €883,346 | €921,439 | +€38,093 | +4.3% |
| Financial income | 75/76B | €51,922 | €117,951 | +€66,029 | +127% |
| Recurring financial income | 75 | €51,922 | €117,951 | +€66,029 | +127% |
| Financial charges | 65/66B | -€24,926 | €10,394 | +€35,320 | |
| Recurring financial charges | 65 | -€24,926 | €10,394 | +€35,320 | |
| Profit (loss) for the period before taxes | 9903 | €960,194 | €1,028,996 | +€68,802 | +7.2% |
| Income taxes | 67/77 | €292,994 | €313,217 | +€20,223 | +6.9% |
| Profit (loss) for the period | 9904 | €667,200 | €715,780 | +€48,579 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €667,200 | €715,780 | +€48,579 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.