J-Tec Consultancy: 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-Tec Consultancy
Largest movements
- Receivables within one year -€84,644
down €84,644 (-98.2%), from €86,208 to €1,563
of which Other amounts receivable: -€58,327
- Cash +€54,038
up €54,038 (+325%), from €16,642 to €70,680
mainly Receivables within one year (+€84,644) and Net result for the year (+€53,932)
- Deferred charges and accrued income +€19,248
up €19,248 (+3,010%), from €639 to €19,888
- Debts after one year -€8,432
down €8,432 (-59.3%), from €14,228 to €5,796
- Profit (loss) carried forward -€6,068
down €6,068 (-8.1%), from €75,310 to €69,242
- Current portion of long-term debt +€3,466
up €3,466 (+42.6%), from €8,128 to €11,594
- Gross operating margin +€15,802
up €15,802 (+28.1%), from €56,320 to €72,122
- Taxes +€3,040
up €3,040 (+27.3%), from €11,152 to €14,192
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 | €103,817 | €93,376 | -€10,442 | -10.1% |
| Fixed assets | 21/28 | €328 | €1,244 | +€916 | +280% |
| Tangible fixed assets | 22/27 | €328 | €1,244 | +€916 | +280% |
| Furniture and vehicles | 24 | €328 | €1,244 | +€916 | +280% |
| Current assets | 29/58 | €103,490 | €92,132 | -€11,358 | -11.0% |
| Amounts receivable within one year | 40/41 | €86,208 | €1,563 | -€84,644 | -98.2% |
| Trade receivables | 40 | €26,318 | - | -€26,318 | |
| Other amounts receivable | 41 | €59,890 | €1,563 | -€58,327 | -97.4% |
| Cash at bank and in hand | 54/58 | €16,642 | €70,680 | +€54,038 | +325% |
| Deferred charges and accrued income | 490/1 | €639 | €19,888 | +€19,248 | +3,010% |
| Total equity and liabilities | 10/49 | €103,817 | €93,376 | -€10,442 | -10.1% |
| Equity | 10/15 | €78,310 | €72,242 | -€6,068 | -7.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,310 | €69,242 | -€6,068 | -8.1% |
| Amounts payable | 17/49 | €25,507 | €21,134 | -€4,374 | -17.1% |
| Amounts payable after more than one year | 17 | €14,228 | €5,796 | -€8,432 | -59.3% |
| Financial debts | 170/4 | €14,228 | €5,796 | -€8,432 | -59.3% |
| Amounts payable within one year | 42/48 | €10,859 | €15,338 | +€4,478 | +41.2% |
| Current portion of amounts payable after more than one year | 42 | €8,128 | €11,594 | +€3,466 | +42.6% |
| Trade debts | 44 | €167 | €676 | +€509 | +305% |
| Suppliers | 440/4 | €167 | €676 | +€509 | +305% |
| Taxes, remuneration and social security | 45 | €2,564 | €3,067 | +€503 | +19.6% |
| Taxes | 450/3 | €2,564 | €3,067 | +€503 | +19.6% |
| Accrued charges and deferred income | 492/3 | €420 | - | -€420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €333 | -€65 | -16.2% |
| Other operating charges | 640/8 | €433 | €446 | +€12 | +2.9% |
| Gross operating margin | 9900 | €56,320 | €72,122 | +€15,802 | +28.1% |
| Operating profit (loss) | 9901 | €55,488 | €71,342 | +€15,854 | +28.6% |
| Financial income | 75/76B | €37 | €255 | +€218 | +585% |
| Recurring financial income | 75 | €37 | €255 | +€218 | +585% |
| Financial charges | 65/66B | €3,462 | €3,473 | +€10 | +0.3% |
| Recurring financial charges | 65 | €3,462 | €3,473 | +€10 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €52,063 | €68,125 | +€16,062 | +30.9% |
| Income taxes | 67/77 | €11,152 | €14,192 | +€3,040 | +27.3% |
| Profit (loss) for the period | 9904 | €40,911 | €53,932 | +€13,022 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,911 | €53,932 | +€13,022 | +31.8% |
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 16 October 2026 via checked.be.