J.M.B.-TECHNIEK: 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.
J.M.B.-TECHNIEK
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€305,251
down €305,251 (-26.3%), from €1.2m to €857,172
- Profit (loss) carried forward +€220,912
up €220,912 (+26.5%), from €832,186 to €1.1m
- Other debts +€59,662
up €59,662 (+9.1%), from €652,573 to €712,234
- Gross operating margin -€26,096
down €26,096 (-6.9%), from €378,184 to €352,088
- Financial charges +€14,881
up €14,881 (+72.3%), from €20,570 to €35,450
- Taxes -€9,234
down €9,234 (-10.9%), from €85,000 to €75,766
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 | €3,043,299 | €3,013,451 | -€29,848 | -1.0% |
| Fixed assets | 21/28 | €2,984,196 | €2,947,366 | -€36,830 | -1.2% |
| Tangible fixed assets | 22/27 | €200,401 | €182,321 | -€18,080 | -9.0% |
| Land and buildings | 22 | €192,570 | €179,294 | -€13,276 | -6.9% |
| Plant, machinery and equipment | 23 | €2,342 | €253 | -€2,089 | -89.2% |
| Furniture and vehicles | 24 | €5,489 | €2,774 | -€2,714 | -49.5% |
| Financial fixed assets | 28 | €2,783,795 | €2,765,045 | -€18,750 | -0.7% |
| Current assets | 29/58 | €59,103 | €66,085 | +€6,982 | +11.8% |
| Cash at bank and in hand | 54/58 | €59,103 | €66,085 | +€6,982 | +11.8% |
| Total equity and liabilities | 10/49 | €3,043,299 | €3,013,451 | -€29,848 | -1.0% |
| Equity | 10/15 | €845,241 | €1,066,153 | +€220,912 | +26.1% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €832,186 | €1,053,098 | +€220,912 | +26.5% |
| Amounts payable | 17/49 | €2,198,058 | €1,947,298 | -€250,761 | -11.4% |
| Amounts payable after more than one year | 17 | €1,162,423 | €857,172 | -€305,251 | -26.3% |
| Financial debts | 170/4 | €1,162,423 | €857,172 | -€305,251 | -26.3% |
| Amounts payable within one year | 42/48 | €1,035,635 | €1,090,125 | +€54,490 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €358,339 | €347,055 | -€11,284 | -3.1% |
| Trade debts | 44 | - | €11,578 | +€11,578 | |
| Suppliers | 440/4 | - | €11,578 | +€11,578 | |
| Taxes, remuneration and social security | 45 | €24,723 | €19,258 | -€5,466 | -22.1% |
| Taxes | 450/3 | €23,223 | €10,558 | -€12,666 | -54.5% |
| Remuneration and social security | 454/9 | €1,500 | €8,700 | +€7,200 | +480% |
| Other amounts payable | 47/48 | €652,573 | €712,234 | +€59,662 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,112 | €18,080 | -€1,032 | -5.4% |
| Other operating charges | 640/8 | €1,713 | €1,879 | +€166 | +9.7% |
| Gross operating margin | 9900 | €378,184 | €352,088 | -€26,096 | -6.9% |
| Operating profit (loss) | 9901 | €357,360 | €332,129 | -€25,231 | -7.1% |
| Financial charges | 65/66B | €20,570 | €35,450 | +€14,881 | +72.3% |
| Recurring financial charges | 65 | €20,570 | €35,450 | +€14,881 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €336,790 | €296,678 | -€40,111 | -11.9% |
| Income taxes | 67/77 | €85,000 | €75,766 | -€9,234 | -10.9% |
| Profit (loss) for the period | 9904 | €251,790 | €220,912 | -€30,878 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €251,790 | €220,912 | -€30,878 | -12.3% |
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 29 October 2026 via checked.be.