J&T ELECTRICS: 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&T ELECTRICS
Largest movements
- Cash -€82,366
down €82,366 (-89.1%), from €92,487 to €10,121
mainly Net result for the year (-€43,100) and Investment in fixed assets (net) (-€34,823)
- Tangible fixed assets +€24,436
up €24,436 (+65.7%), from €37,177 to €61,613
of which Furniture and vehicles: +€24,986
- Receivables within one year -€6,516
down €6,516 (-7.8%), from €83,929 to €77,412
of which Other amounts receivable: -€4,438
- Profit (loss) carried forward -€43,100
down €43,100 (-30.6%), from €140,922 to €97,821
- Trade debts -€30,613
down €30,613 (-60.5%), from €50,624 to €20,012
- Debts after one year +€26,652
new in 2025: €26,652
- Other debts -€21,550
down €21,550 (-82.4%), from €26,165 to €4,616
- Current portion of long-term debt +€6,728
new in 2025: €6,728
- Gross operating margin -€28,297
down €28,297 (-1,002%), from -€2,823 to -€31,120
- Financial income +€1,668
up €1,668 (+301%), from €554 to €2,222
- Depreciation +€864
up €864 (+9.1%), from €9,523 to €10,387
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 | €264,410 | €201,573 | -€62,836 | -23.8% |
| Fixed assets | 21/28 | €37,177 | €61,613 | +€24,436 | +65.7% |
| Tangible fixed assets | 22/27 | €37,177 | €61,613 | +€24,436 | +65.7% |
| Land and buildings | 22 | €759 | €569 | -€190 | -25.0% |
| Plant, machinery and equipment | 23 | €1,469 | €1,109 | -€360 | -24.5% |
| Furniture and vehicles | 24 | €34,949 | €59,934 | +€24,986 | +71.5% |
| Current assets | 29/58 | €227,233 | €139,960 | -€87,273 | -38.4% |
| Stocks and contracts in progress | 3 | €5,971 | €5,544 | -€427 | -7.2% |
| Stocks | 30/36 | €5,971 | €5,544 | -€427 | -7.2% |
| Amounts receivable within one year | 40/41 | €83,929 | €77,412 | -€6,516 | -7.8% |
| Trade receivables | 40 | €70,941 | €68,862 | -€2,079 | -2.9% |
| Other amounts receivable | 41 | €12,988 | €8,550 | -€4,438 | -34.2% |
| Current investments | 50/53 | €39,024 | €39,024 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,487 | €10,121 | -€82,366 | -89.1% |
| Deferred charges and accrued income | 490/1 | €5,823 | €7,860 | +€2,037 | +35.0% |
| Total equity and liabilities | 10/49 | €264,410 | €201,573 | -€62,836 | -23.8% |
| Equity | 10/15 | €185,843 | €142,743 | -€43,100 | -23.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €24,921 | €24,921 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,921 | €22,921 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,922 | €97,821 | -€43,100 | -30.6% |
| Amounts payable | 17/49 | €78,567 | €58,831 | -€19,736 | -25.1% |
| Amounts payable after more than one year | 17 | - | €26,652 | +€26,652 | |
| Financial debts | 170/4 | - | €26,652 | +€26,652 | |
| Amounts payable within one year | 42/48 | €76,790 | €31,355 | -€45,434 | -59.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,728 | +€6,728 | |
| Trade debts | 44 | €50,624 | €20,012 | -€30,613 | -60.5% |
| Suppliers | 440/4 | €50,624 | €20,012 | -€30,613 | -60.5% |
| Other amounts payable | 47/48 | €26,165 | €4,616 | -€21,550 | -82.4% |
| Accrued charges and deferred income | 492/3 | €1,777 | €823 | -€954 | -53.7% |
| Remuneration, social security and pensions | 62 | €96 | - | -€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,523 | €10,387 | +€864 | +9.1% |
| Other operating charges | 640/8 | €1,719 | €1,961 | +€242 | +14.1% |
| Gross operating margin | 9900 | -€2,823 | -€31,120 | -€28,297 | -1,002% |
| Operating profit (loss) | 9901 | -€14,162 | -€43,468 | -€29,306 | -207% |
| Financial income | 75/76B | €554 | €2,222 | +€1,668 | +301% |
| Recurring financial income | 75 | €554 | €2,222 | +€1,668 | +301% |
| Financial charges | 65/66B | €1,958 | €1,854 | -€104 | -5.3% |
| Recurring financial charges | 65 | €1,958 | €1,854 | -€104 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,566 | -€43,100 | -€27,534 | -177% |
| Profit (loss) for the period | 9904 | -€15,566 | -€43,100 | -€27,534 | -177% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,566 | -€43,100 | -€27,534 | -177% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.