KJL ELECTRONIC DESIGN: 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.
KJL ELECTRONIC DESIGN
Largest movements
- Tangible fixed assets -€8,996
down €8,996 (-3.1%), from €288,484 to €279,488
of which Land and buildings: -€8,372
- Receivables within one year -€3,021
no longer reported in 2025 (was €3,021)
of which Other amounts receivable: -€1,893
- Other debts +€28,159
up €28,159 (+41.1%), from €68,438 to €96,597
- Profit (loss) carried forward -€21,298
down €21,298 (-2,019%), from -€1,055 to -€22,353
- Debts after one year -€18,254
down €18,254 (-21.5%), from €85,030 to €66,776
- Write-downs -€13,276
no longer reported in 2025 (was €13,276)
- Financial income -€3,898
no longer reported in 2025 (was €3,898)
- Other operating charges -€3,560
no longer reported in 2025 (was €3,560)
- Gross operating margin -€2,287
down €2,287 (-41.5%), from -€5,514 to -€7,801
- Depreciation -€1,019
down €1,019 (-10.2%), from €10,015 to €8,996
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 | €291,701 | €280,729 | -€10,972 | -3.8% |
| Fixed assets | 21/28 | €288,484 | €279,488 | -€8,996 | -3.1% |
| Tangible fixed assets | 22/27 | €288,484 | €279,488 | -€8,996 | -3.1% |
| Land and buildings | 22 | €287,860 | €279,488 | -€8,372 | -2.9% |
| Plant, machinery and equipment | 23 | €624 | - | -€624 | |
| Current assets | 29/58 | €3,216 | €1,240 | -€1,976 | -61.4% |
| Amounts receivable within one year | 40/41 | €3,021 | - | -€3,021 | |
| Trade receivables | 40 | €1,128 | - | -€1,128 | |
| Other amounts receivable | 41 | €1,893 | - | -€1,893 | |
| Cash at bank and in hand | 54/58 | €195 | €1,240 | +€1,045 | +536% |
| Total equity and liabilities | 10/49 | €291,701 | €280,729 | -€10,972 | -3.8% |
| Equity | 10/15 | €119,845 | €98,547 | -€21,298 | -17.8% |
| Contributions | 10/11 | €119,000 | €119,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,055 | -€22,353 | -€21,298 | -2,019% |
| Amounts payable | 17/49 | €171,856 | €182,181 | +€10,326 | +6.0% |
| Amounts payable after more than one year | 17 | €85,030 | €66,776 | -€18,254 | -21.5% |
| Financial debts | 170/4 | €85,030 | €66,776 | -€18,254 | -21.5% |
| Amounts payable within one year | 42/48 | €86,825 | €115,405 | +€28,580 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €17,460 | €18,254 | +€795 | +4.6% |
| Trade debts | 44 | €788 | €414 | -€373 | -47.4% |
| Suppliers | 440/4 | €788 | €414 | -€373 | -47.4% |
| Taxes, remuneration and social security | 45 | €140 | €140 | = | 0.0% |
| Taxes | 450/3 | €140 | €140 | = | 0.0% |
| Other amounts payable | 47/48 | €68,438 | €96,597 | +€28,159 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,015 | €8,996 | -€1,019 | -10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,276 | - | -€13,276 | |
| Other operating charges | 640/8 | €3,560 | - | -€3,560 | |
| Gross operating margin | 9900 | -€5,514 | -€7,801 | -€2,287 | -41.5% |
| Operating profit (loss) | 9901 | -€32,365 | -€16,797 | +€15,569 | +48.1% |
| Financial income | 75/76B | €3,898 | - | -€3,898 | |
| Recurring financial income | 75 | €3,898 | - | -€3,898 | |
| Financial charges | 65/66B | €5,405 | €4,501 | -€904 | -16.7% |
| Recurring financial charges | 65 | €5,405 | €4,501 | -€904 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,872 | -€21,298 | +€12,574 | +37.1% |
| Transfer from deferred taxes | 780 | €19,408 | - | -€19,408 | |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€14,603 | -€21,298 | -€6,695 | -45.8% |
| Transfer from tax-exempt reserves | 789 | €77,633 | - | -€77,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,030 | -€21,298 | -€84,328 |
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 20 October 2026 via checked.be.