KJM AUTOMATION: what changed
KJM AUTOMATION
Largest movements
- Receivables within one year +€11,370
up €11,370 (+254%), from €4,469 to €15,839
of which Trade receivables: +€10,565
- Cash +€8,883
up €8,883 (+20.1%), from €44,246 to €53,129
mainly Other debts (+€8,568) and Net result for the year (+€5,868)
- Tangible fixed assets -€2,645
down €2,645 (-26.6%), from €9,924 to €7,279
of which Furniture and vehicles: -€2,558
- Other debts +€8,568
up €8,568 (+84.9%), from €10,089 to €18,657
- Reserves +€5,868
up €5,868 (+29.0%), from €20,236 to €26,104
of which Distributable reserves: +€5,868
- Trade debts +€2,238
up €2,238 (+1,841%), from €122 to €2,360
- Tax, wage and social debts +€934
up €934 (+36.5%), from €2,556 to €3,490
- Depreciation -€3,113
down €3,113 (-54.1%), from €5,758 to €2,645
- Financial charges -€2,826
down €2,826 (-97.0%), from €2,914 to €88
- Other operating charges +€1,869
up €1,869 (+251%), from €743 to €2,612
- Taxes +€1,486
up €1,486 (+74.2%), from €2,004 to €3,490
- Gross operating margin -€1,434
down €1,434 (-9.1%), from €15,685 to €14,251
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,239 | €76,847 | +€17,608 | +29.7% |
| Fixed assets | 21/28 | €10,524 | €7,879 | -€2,645 | -25.1% |
| Tangible fixed assets | 22/27 | €9,924 | €7,279 | -€2,645 | -26.6% |
| Furniture and vehicles | 24 | €9,837 | €7,279 | -€2,558 | -26.0% |
| Leasing and similar rights | 25 | €86 | - | -€86 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €48,716 | €68,968 | +€20,253 | +41.6% |
| Amounts receivable within one year | 40/41 | €4,469 | €15,839 | +€11,370 | +254% |
| Trade receivables | 40 | €4,469 | €15,034 | +€10,565 | +236% |
| Other amounts receivable | 41 | - | €805 | +€805 | |
| Cash at bank and in hand | 54/58 | €44,246 | €53,129 | +€8,883 | +20.1% |
| Total equity and liabilities | 10/49 | €59,239 | €76,847 | +€17,608 | +29.7% |
| Equity | 10/15 | €46,472 | €52,340 | +€5,868 | +12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €20,236 | €26,104 | +€5,868 | +29.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €18,376 | €24,244 | +€5,868 | +31.9% |
| Profit (loss) carried forward | 14 | €13,836 | €13,836 | -€0 | 0.0% |
| Amounts payable | 17/49 | €12,767 | €24,507 | +€11,740 | +92.0% |
| Amounts payable within one year | 42/48 | €12,767 | €24,507 | +€11,740 | +92.0% |
| Trade debts | 44 | €122 | €2,360 | +€2,238 | +1,841% |
| Suppliers | 440/4 | €122 | €2,360 | +€2,238 | +1,841% |
| Taxes, remuneration and social security | 45 | €2,556 | €3,490 | +€934 | +36.5% |
| Taxes | 450/3 | €2,556 | €3,490 | +€934 | +36.5% |
| Other amounts payable | 47/48 | €10,089 | €18,657 | +€8,568 | +84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,758 | €2,645 | -€3,113 | -54.1% |
| Other operating charges | 640/8 | €743 | €2,612 | +€1,869 | +251% |
| Gross operating margin | 9900 | €15,685 | €14,251 | -€1,434 | -9.1% |
| Operating profit (loss) | 9901 | €9,184 | €8,994 | -€190 | -2.1% |
| Financial income | 75/76B | €110 | €452 | +€342 | +311% |
| Recurring financial income | 75 | €110 | €452 | +€342 | +311% |
| Financial charges | 65/66B | €2,914 | €88 | -€2,826 | -97.0% |
| Recurring financial charges | 65 | €2,914 | €88 | -€2,826 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €6,379 | €9,358 | +€2,979 | +46.7% |
| Income taxes | 67/77 | €2,004 | €3,490 | +€1,486 | +74.2% |
| Profit (loss) for the period | 9904 | €4,376 | €5,868 | +€1,492 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,376 | €5,868 | +€1,492 | +34.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.