J&S TECHNICS: what changed
J&S TECHNICS
Largest movements
- Receivables within one year +€67,130
up €67,130 (+63.9%), from €105,075 to €172,205
of which Trade receivables: +€62,113
- Stocks and contracts -€15,000
no longer reported in 2025 (was €15,000)
- Intangible fixed assets -€6,000
down €6,000 (-14.3%), from €42,000 to €36,000
- Cash +€4,767
up €4,767 (+74.5%), from €6,394 to €11,161
mainly Stocks and contracts (+€15,000) and Net result for the year (+€14,304)
- Tangible fixed assets -€3,139
down €3,139 (-40.9%), from €7,683 to €4,544
of which Plant, machinery and equipment: -€3,170
- Profit (loss) carried forward +€14,304
up €14,304 (+98.7%), from -€14,491 to -€187
- Tax, wage and social debts +€13,457
up €13,457 (+40.7%), from €33,056 to €46,513
of which Remuneration and social security: +€8,473
- Debts after one year +€9,218
up €9,218 (+46.0%), from €20,035 to €29,253
of which Trade debts: +€25,782
- Current portion of long-term debt +€8,544
up €8,544 (+7,541%), from €113 to €8,658
- Other debts +€5,000
up €5,000 (+8.0%), from €62,340 to €67,340
- Gross operating margin -€43,525
down €43,525 (-29.1%), from €149,560 to €106,035
- Taxes +€3,821
up €3,821 (+5,348%), from €71 to €3,892
- Other operating charges +€2,937
up €2,937 (+208%), from €1,413 to €4,350
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 | €176,152 | €224,373 | +€48,220 | +27.4% |
| Fixed assets | 21/28 | €49,683 | €40,544 | -€9,139 | -18.4% |
| Intangible fixed assets | 21 | €42,000 | €36,000 | -€6,000 | -14.3% |
| Tangible fixed assets | 22/27 | €7,683 | €4,544 | -€3,139 | -40.9% |
| Plant, machinery and equipment | 23 | €6,458 | €3,288 | -€3,170 | -49.1% |
| Furniture and vehicles | 24 | €1,226 | €1,256 | +€30 | +2.5% |
| Current assets | 29/58 | €126,469 | €183,829 | +€57,359 | +45.4% |
| Stocks and contracts in progress | 3 | €15,000 | - | -€15,000 | |
| Stocks | 30/36 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €105,075 | €172,205 | +€67,130 | +63.9% |
| Trade receivables | 40 | €82,745 | €144,858 | +€62,113 | +75.1% |
| Other amounts receivable | 41 | €22,330 | €27,347 | +€5,017 | +22.5% |
| Cash at bank and in hand | 54/58 | €6,394 | €11,161 | +€4,767 | +74.5% |
| Deferred charges and accrued income | 490/1 | - | €462 | +€462 | |
| Total equity and liabilities | 10/49 | €176,152 | €224,373 | +€48,220 | +27.4% |
| Equity | 10/15 | €48,078 | €62,382 | +€14,304 | +29.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €62,469 | €62,469 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,469 | €62,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,491 | -€187 | +€14,304 | +98.7% |
| Amounts payable | 17/49 | €128,074 | €161,991 | +€33,917 | +26.5% |
| Amounts payable after more than one year | 17 | €20,035 | €29,253 | +€9,218 | +46.0% |
| Financial debts | 170/4 | €20,035 | €3,471 | -€16,564 | -82.7% |
| Trade debts | 175 | - | €25,782 | +€25,782 | |
| Amounts payable within one year | 42/48 | €108,039 | €132,738 | +€24,699 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €113 | €8,658 | +€8,544 | +7,541% |
| Trade debts | 44 | €12,530 | €10,227 | -€2,303 | -18.4% |
| Suppliers | 440/4 | €12,530 | €10,227 | -€2,303 | -18.4% |
| Taxes, remuneration and social security | 45 | €33,056 | €46,513 | +€13,457 | +40.7% |
| Taxes | 450/3 | €4,499 | €9,483 | +€4,984 | +111% |
| Remuneration and social security | 454/9 | €28,557 | €37,030 | +€8,473 | +29.7% |
| Other amounts payable | 47/48 | €62,340 | €67,340 | +€5,000 | +8.0% |
| Non-recurring operating income | 76A | €62,469 | - | -€62,469 | |
| Remuneration, social security and pensions | 62 | €62,894 | €63,887 | +€992 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,778 | €9,922 | +€144 | +1.5% |
| Other operating charges | 640/8 | €1,413 | €4,350 | +€2,937 | +208% |
| Gross operating margin | 9900 | €149,560 | €106,035 | -€43,525 | -29.1% |
| Operating profit (loss) | 9901 | €75,475 | €27,877 | -€47,598 | -63.1% |
| Financial income | 75/76B | €589 | €473 | -€117 | -19.8% |
| Recurring financial income | 75 | €589 | €473 | -€117 | -19.8% |
| Financial charges | 65/66B | €9,594 | €10,154 | +€559 | +5.8% |
| Recurring financial charges | 65 | €6,517 | €10,154 | +€3,637 | +55.8% |
| Non-recurring financial charges | 66B | €3,077 | - | -€3,077 | |
| Profit (loss) for the period before taxes | 9903 | €66,470 | €18,196 | -€48,274 | -72.6% |
| Income taxes | 67/77 | €71 | €3,892 | +€3,821 | +5,348% |
| Profit (loss) for the period | 9904 | €66,398 | €14,304 | -€52,094 | -78.5% |
| Transfer to tax-exempt reserves | 689 | €62,469 | - | -€62,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,929 | €14,304 | +€10,375 | +264% |
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.