J-Tech services: 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 services
Largest movements
- Receivables within one year +€9,003
up €9,003 (+20.8%), from €43,209 to €52,212
of which Other amounts receivable: +€9,459
- Cash +€2,477
new in 2025: €2,477
mainly Trade debts (+€7,543) and Depreciation (+€4,089)
- Deferred charges and accrued income -€2,405
down €2,405 (-90.3%), from €2,662 to €257
- Tangible fixed assets -€1,332
down €1,332 (-12.4%), from €10,723 to €9,391
of which Furniture and vehicles: -€2,473
- Trade debts +€7,543
up €7,543 (+46.5%), from €16,207 to €23,750
- Short-term financial debts -€5,306
no longer reported in 2025 (was €5,306)
- Profit (loss) carried forward +€3,989
up €3,989 (+66.3%), from €6,016 to €10,004
- Tax, wage and social debts +€3,463
up €3,463 (+51.3%), from €6,756 to €10,219
of which Remuneration and social security: +€6,237
- Debts after one year -€2,032
no longer reported in 2025 (was €2,032)
- Gross operating margin +€8,981
up €8,981 (+562.0%), from €1,598 to €10,580
- Other operating charges -€3,106
down €3,106 (-80.1%), from €3,877 to €771
- Taxes +€931
up €931 (+652.6%), from €143 to €1,074
- Depreciation -€420
down €420 (-9.3%), from €4,509 to €4,089
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 | €57,194 | €64,937 | +€7,743 | +13.5% |
| Fixed assets | 21/28 | €11,323 | €9,991 | -€1,332 | -11.8% |
| Tangible fixed assets | 22/27 | €10,723 | €9,391 | -€1,332 | -12.4% |
| Plant, machinery and equipment | 23 | €3,884 | €5,025 | +€1,141 | +29.4% |
| Furniture and vehicles | 24 | €6,839 | €4,366 | -€2,473 | -36.2% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €45,871 | €54,946 | +€9,075 | +19.8% |
| Amounts receivable within one year | 40/41 | €43,209 | €52,212 | +€9,003 | +20.8% |
| Trade receivables | 40 | €25,408 | €24,952 | -€456 | -1.8% |
| Other amounts receivable | 41 | €17,801 | €27,260 | +€9,459 | +53.1% |
| Cash at bank and in hand | 54/58 | - | €2,477 | +€2,477 | |
| Deferred charges and accrued income | 490/1 | €2,662 | €257 | -€2,405 | -90.3% |
| Total equity and liabilities | 10/49 | €57,194 | €64,937 | +€7,743 | +13.5% |
| Equity | 10/15 | €24,947 | €28,935 | +€3,989 | +16.0% |
| Contributions | 10/11 | €18,931 | €18,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,016 | €10,004 | +€3,989 | +66.3% |
| Amounts payable | 17/49 | €32,247 | €36,002 | +€3,754 | +11.6% |
| Amounts payable after more than one year | 17 | €2,032 | - | -€2,032 | |
| Financial debts | 170/4 | €2,032 | - | -€2,032 | |
| Amounts payable within one year | 42/48 | €30,215 | €36,002 | +€5,787 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €1,946 | €2,032 | +€87 | +4.4% |
| Financial debts | 43 | €5,306 | - | -€5,306 | |
| Credit institutions | 430/8 | €5,306 | - | -€5,306 | |
| Trade debts | 44 | €16,207 | €23,750 | +€7,543 | +46.5% |
| Suppliers | 440/4 | €16,207 | €23,750 | +€7,543 | +46.5% |
| Taxes, remuneration and social security | 45 | €6,756 | €10,219 | +€3,463 | +51.3% |
| Taxes | 450/3 | €3,992 | €1,219 | -€2,773 | -69.5% |
| Remuneration and social security | 454/9 | €2,764 | €9,001 | +€6,237 | +225.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,509 | €4,089 | -€420 | -9.3% |
| Other operating charges | 640/8 | €3,877 | €771 | -€3,106 | -80.1% |
| Non-recurring operating charges | 66A | €538 | - | -€538 | |
| Gross operating margin | 9900 | €1,598 | €10,580 | +€8,981 | +562.0% |
| Operating profit (loss) | 9901 | -€7,326 | €5,720 | +€13,046 | |
| Financial income | 75/76B | €46 | €40 | -€6 | -13.4% |
| Recurring financial income | 75 | €46 | €40 | -€6 | -13.4% |
| Financial charges | 65/66B | €704 | €697 | -€7 | -1.0% |
| Recurring financial charges | 65 | €704 | €697 | -€7 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,984 | €5,062 | +€13,047 | |
| Income taxes | 67/77 | €143 | €1,074 | +€931 | +652.6% |
| Profit (loss) for the period | 9904 | -€8,127 | €3,989 | +€12,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,127 | €3,989 | +€12,115 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.