J.B. TECHNICS: what changed
J.B. TECHNICS
Largest movements
- Cash +€148,334
up €148,334 (+38.0%), from €390,503 to €538,837
mainly Net result for the year (+€76,914) and Receivables within one year (+€56,738)
- Receivables within one year -€56,738
down €56,738 (-44.2%), from €128,426 to €71,688
of which Trade receivables: -€66,853
- Tangible fixed assets -€10,591
down €10,591 (-47.1%), from €22,490 to €11,899
of which Furniture and vehicles: -€10,518
- Reserves +€76,914
up €76,914 (+16.2%), from €476,244 to €553,157
of which Distributable reserves: +€76,914
- Trade debts +€7,874
up €7,874 (+86.3%), from €9,127 to €17,002
- Gross operating margin -€53,238
down €53,238 (-30.6%), from €174,048 to €120,810
- Taxes -€18,278
down €18,278 (-37.9%), from €48,163 to €29,886
- Staff costs -€1,760
no longer reported in 2025 (was €1,760)
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 | €545,604 | €626,292 | +€80,688 | +14.8% |
| Fixed assets | 21/28 | €22,490 | €11,899 | -€10,591 | -47.1% |
| Tangible fixed assets | 22/27 | €22,490 | €11,899 | -€10,591 | -47.1% |
| Plant, machinery and equipment | 23 | €2,256 | €2,184 | -€72 | -3.2% |
| Furniture and vehicles | 24 | €20,234 | €9,716 | -€10,518 | -52.0% |
| Current assets | 29/58 | €523,114 | €614,393 | +€91,279 | +17.4% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €128,426 | €71,688 | -€56,738 | -44.2% |
| Trade receivables | 40 | €128,426 | €61,573 | -€66,853 | -52.1% |
| Other amounts receivable | 41 | - | €10,114 | +€10,114 | |
| Cash at bank and in hand | 54/58 | €390,503 | €538,837 | +€148,334 | +38.0% |
| Deferred charges and accrued income | 490/1 | €1,185 | €869 | -€317 | -26.7% |
| Total equity and liabilities | 10/49 | €545,604 | €626,292 | +€80,688 | +14.8% |
| Equity | 10/15 | €488,644 | €565,557 | +€76,914 | +15.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €476,244 | €553,157 | +€76,914 | +16.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €474,389 | €551,302 | +€76,914 | +16.2% |
| Amounts payable | 17/49 | €56,961 | €60,735 | +€3,774 | +6.6% |
| Amounts payable within one year | 42/48 | €56,961 | €60,735 | +€3,774 | +6.6% |
| Trade debts | 44 | €9,127 | €17,002 | +€7,874 | +86.3% |
| Suppliers | 440/4 | €9,127 | €17,002 | +€7,874 | +86.3% |
| Taxes, remuneration and social security | 45 | €47,440 | €43,174 | -€4,266 | -9.0% |
| Taxes | 450/3 | €47,440 | €43,174 | -€4,266 | -9.0% |
| Other amounts payable | 47/48 | €393 | €559 | +€166 | +42.2% |
| Remuneration, social security and pensions | 62 | €1,760 | - | -€1,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,218 | €12,292 | +€74 | +0.6% |
| Other operating charges | 640/8 | €1,769 | €1,606 | -€163 | -9.2% |
| Non-recurring operating charges | 66A | - | €194 | +€194 | |
| Gross operating margin | 9900 | €174,048 | €120,810 | -€53,238 | -30.6% |
| Operating profit (loss) | 9901 | €158,300 | €106,717 | -€51,583 | -32.6% |
| Financial income | 75/76B | €258 | €203 | -€55 | -21.2% |
| Recurring financial income | 75 | €258 | €203 | -€55 | -21.2% |
| Financial charges | 65/66B | €132 | €121 | -€10 | -8.0% |
| Recurring financial charges | 65 | €132 | €121 | -€10 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €158,426 | €106,799 | -€51,627 | -32.6% |
| Income taxes | 67/77 | €48,163 | €29,886 | -€18,278 | -37.9% |
| Profit (loss) for the period | 9904 | €110,263 | €76,914 | -€33,349 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €110,263 | €76,914 | -€33,349 | -30.2% |
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 6 November 2026 via checked.be.