J-tecH Contracting: what changed
Two fiscal 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-tecH Contracting
Largest movements
- Cash -€53,653
down €53,653 (-86.4%), from €62,104 to €8,451
mainly Investment in fixed assets (net) (-€26,687) and Tax, wage and social debts (-€22,388)
- Receivables within one year +€21,026
up €21,026 (+20.3%), from €103,523 to €124,549
of which Trade receivables: +€22,079
- Tangible fixed assets -€11,554
down €11,554 (-13.4%), from €86,281 to €74,727
of which Furniture and vehicles: -€19,664
- Stocks and contracts +€10,974
up €10,974 (+133.7%), from €8,206 to €19,180
- Deferred charges and accrued income -€9,266
down €9,266 (-99.9%), from €9,275 to €9
- Tax, wage and social debts -€22,388
down €22,388 (-50.5%), from €44,371 to €21,984
of which Remuneration and social security: -€21,372
- Debts after one year -€14,805
down €14,805 (-68.8%), from €21,533 to €6,728
- Profit (loss) carried forward -€12,702
down €12,702, from €305 to -€12,397
- Accrued charges and deferred income +€5,521
new in 2025: €5,521
- Gross operating margin -€59,019
down €59,019 (-16.6%), from €355,363 to €296,344
- Staff costs -€21,208
down €21,208 (-7.4%), from €285,226 to €264,018
- Depreciation +€5,905
up €5,905 (+18.3%), from €32,336 to €38,241
- Taxes -€5,855
down €5,855 (-97.8%), from €5,986 to €131
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 | €269,389 | €226,916 | -€42,473 | -15.8% |
| Fixed assets | 21/28 | €86,281 | €74,727 | -€11,554 | -13.4% |
| Tangible fixed assets | 22/27 | €86,281 | €74,727 | -€11,554 | -13.4% |
| Plant, machinery and equipment | 23 | €18,833 | €12,659 | -€6,174 | -32.8% |
| Furniture and vehicles | 24 | €67,448 | €47,784 | -€19,664 | -29.2% |
| Other tangible fixed assets | 26 | - | €14,284 | +€14,284 | |
| Current assets | 29/58 | €183,108 | €152,189 | -€30,919 | -16.9% |
| Stocks and contracts in progress | 3 | €8,206 | €19,180 | +€10,974 | +133.7% |
| Contracts in progress | 37 | €8,206 | €19,180 | +€10,974 | +133.7% |
| Amounts receivable within one year | 40/41 | €103,523 | €124,549 | +€21,026 | +20.3% |
| Trade receivables | 40 | €57,784 | €79,862 | +€22,079 | +38.2% |
| Other amounts receivable | 41 | €45,740 | €44,687 | -€1,053 | -2.3% |
| Cash at bank and in hand | 54/58 | €62,104 | €8,451 | -€53,653 | -86.4% |
| Deferred charges and accrued income | 490/1 | €9,275 | €9 | -€9,266 | -99.9% |
| Total equity and liabilities | 10/49 | €269,389 | €226,916 | -€42,473 | -15.8% |
| Equity | 10/15 | €133,945 | €121,243 | -€12,702 | -9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €121,240 | €121,240 | = | 0.0% |
| Distributable reserves | 133 | €121,240 | €121,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305 | -€12,397 | -€12,702 | |
| Amounts payable | 17/49 | €135,445 | €105,674 | -€29,771 | -22.0% |
| Amounts payable after more than one year | 17 | €21,533 | €6,728 | -€14,805 | -68.8% |
| Financial debts | 170/4 | €21,533 | €6,728 | -€14,805 | -68.8% |
| Amounts payable within one year | 42/48 | €113,912 | €93,424 | -€20,487 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €29,340 | €27,255 | -€2,086 | -7.1% |
| Financial debts | 43 | - | €1,781 | +€1,781 | |
| Credit institutions | 430/8 | - | €1,781 | +€1,781 | |
| Trade debts | 44 | €40,200 | €42,405 | +€2,205 | +5.5% |
| Suppliers | 440/4 | €40,200 | €42,405 | +€2,205 | +5.5% |
| Taxes, remuneration and social security | 45 | €44,371 | €21,984 | -€22,388 | -50.5% |
| Taxes | 450/3 | €3,390 | €2,375 | -€1,015 | -29.9% |
| Remuneration and social security | 454/9 | €40,981 | €19,609 | -€21,372 | -52.2% |
| Accrued charges and deferred income | 492/3 | - | €5,521 | +€5,521 | |
| Non-recurring operating income | 76A | - | €1,686 | +€1,686 | |
| Remuneration, social security and pensions | 62 | €285,226 | €264,018 | -€21,208 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,336 | €38,241 | +€5,905 | +18.3% |
| Other operating charges | 640/8 | €3,003 | €3,143 | +€140 | +4.7% |
| Gross operating margin | 9900 | €355,363 | €296,344 | -€59,019 | -16.6% |
| Operating profit (loss) | 9901 | €34,798 | -€9,058 | -€43,855 | |
| Financial income | 75/76B | €343 | €392 | +€49 | +14.3% |
| Recurring financial income | 75 | €343 | €392 | +€49 | +14.3% |
| Financial charges | 65/66B | €2,695 | €3,906 | +€1,210 | +44.9% |
| Recurring financial charges | 65 | €2,695 | €3,906 | +€1,210 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | €32,445 | -€12,571 | -€45,017 | |
| Income taxes | 67/77 | €5,986 | €131 | -€5,855 | -97.8% |
| Profit (loss) for the period | 9904 | €26,459 | -€12,702 | -€39,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,459 | -€12,702 | -€39,161 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.