J&S TECHNIX: 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&S TECHNIX
Largest movements
- Stocks and contracts -€24,029
down €24,029 (-55.7%), from €43,141 to €19,112
- Receivables within one year +€17,577
up €17,577 (+79.3%), from €22,153 to €39,730
of which Other amounts receivable: +€12,648
- Tangible fixed assets -€14,420
down €14,420 (-29.6%), from €48,790 to €34,369
of which Furniture and vehicles: -€7,950
- Deferred charges and accrued income -€6,521
down €6,521 (-58.2%), from €11,206 to €4,685
- Intangible fixed assets +€4,746
up €4,746 (+349.9%), from €1,356 to €6,102
- Debts after one year -€28,236
down €28,236 (-29.4%), from €96,104 to €67,869
- Current portion of long-term debt +€19,456
up €19,456 (+277.3%), from €7,017 to €26,473
- Trade debts -€11,580
down €11,580 (-62.9%), from €18,402 to €6,822
- Advances received -€9,986
down €9,986 (-49.5%), from €20,189 to €10,203
- Reserves +€6,708
up €6,708 (+19.2%), from €34,932 to €41,640
- Gross operating margin -€6,812
down €6,812 (-16.4%), from €41,557 to €34,746
- Financial charges +€6,734
up €6,734 (+298.1%), from €2,259 to €8,993
- Other operating charges -€2,382
down €2,382 (-73.7%), from €3,233 to €851
- Taxes -€1,936
down €1,936 (-48.7%), from €3,975 to €2,039
- Depreciation +€1,796
up €1,796 (+12.4%), from €14,503 to €16,300
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.
Cash bridge derived
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 | €183,330 | €161,656 | -€21,675 | -11.8% |
| Fixed assets | 21/28 | €50,696 | €41,021 | -€9,675 | -19.1% |
| Intangible fixed assets | 21 | €1,356 | €6,102 | +€4,746 | +349.9% |
| Tangible fixed assets | 22/27 | €48,790 | €34,369 | -€14,420 | -29.6% |
| Plant, machinery and equipment | 23 | €22,132 | €15,662 | -€6,470 | -29.2% |
| Furniture and vehicles | 24 | €26,658 | €18,707 | -€7,950 | -29.8% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €132,635 | €120,634 | -€12,000 | -9.0% |
| Stocks and contracts in progress | 3 | €43,141 | €19,112 | -€24,029 | -55.7% |
| Stocks | 30/36 | €43,141 | €19,112 | -€24,029 | -55.7% |
| Amounts receivable within one year | 40/41 | €22,153 | €39,730 | +€17,577 | +79.3% |
| Trade receivables | 40 | €12,848 | €17,777 | +€4,929 | +38.4% |
| Other amounts receivable | 41 | €9,305 | €21,953 | +€12,648 | +135.9% |
| Cash at bank and in hand | 54/58 | €56,134 | €57,108 | +€974 | +1.7% |
| Deferred charges and accrued income | 490/1 | €11,206 | €4,685 | -€6,521 | -58.2% |
| Total equity and liabilities | 10/49 | €183,330 | €161,656 | -€21,675 | -11.8% |
| Equity | 10/15 | €39,932 | €46,640 | +€6,708 | +16.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,932 | €41,640 | +€6,708 | +19.2% |
| Distributable reserves | 133 | €34,932 | €41,640 | +€6,708 | +19.2% |
| Amounts payable | 17/49 | €143,398 | €115,015 | -€28,383 | -19.8% |
| Amounts payable after more than one year | 17 | €96,104 | €67,869 | -€28,236 | -29.4% |
| Financial debts | 170/4 | €96,104 | €67,869 | -€28,236 | -29.4% |
| Amounts payable within one year | 42/48 | €46,934 | €47,147 | +€212 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,017 | €26,473 | +€19,456 | +277.3% |
| Trade debts | 44 | €18,402 | €6,822 | -€11,580 | -62.9% |
| Suppliers | 440/4 | €18,402 | €6,822 | -€11,580 | -62.9% |
| Advances received on contracts in progress | 46 | €20,189 | €10,203 | -€9,986 | -49.5% |
| Taxes, remuneration and social security | 45 | €1,114 | €3,649 | +€2,535 | +227.5% |
| Taxes | 450/3 | €1,114 | €1,793 | +€679 | +60.9% |
| Remuneration and social security | 454/9 | - | €1,856 | +€1,856 | |
| Other amounts payable | 47/48 | €212 | €0 | -€212 | -100.0% |
| Accrued charges and deferred income | 492/3 | €360 | €0 | -€360 | -100.0% |
| Non-recurring operating income | 76A | - | €673 | +€673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,503 | €16,300 | +€1,796 | +12.4% |
| Other operating charges | 640/8 | €3,233 | €851 | -€2,382 | -73.7% |
| Non-recurring operating charges | 66A | €3,640 | €0 | -€3,640 | -100.0% |
| Gross operating margin | 9900 | €41,557 | €34,746 | -€6,812 | -16.4% |
| Operating profit (loss) | 9901 | €20,180 | €17,595 | -€2,585 | -12.8% |
| Financial income | 75/76B | - | €145 | +€145 | |
| Recurring financial income | 75 | - | €145 | +€145 | |
| Financial charges | 65/66B | €2,259 | €8,993 | +€6,734 | +298.1% |
| Recurring financial charges | 65 | €2,259 | €8,993 | +€6,734 | +298.1% |
| Profit (loss) for the period before taxes | 9903 | €17,922 | €8,747 | -€9,175 | -51.2% |
| Income taxes | 67/77 | €3,975 | €2,039 | -€1,936 | -48.7% |
| Profit (loss) for the period | 9904 | €13,946 | €6,708 | -€7,238 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,946 | €6,708 | -€7,238 | -51.9% |
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 10 October 2026 via checked.be.