J-TEK: 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-TEK
Largest movements
- Cash +€13,240
up €13,240 (+22.8%), from €57,949 to €71,189
mainly Net result for the year (+€84,835) and Receivables within one year (+€11,522)
- Receivables within one year -€11,522
down €11,522 (-31.7%), from €36,324 to €24,802
of which Trade receivables: -€13,798
- Deferred charges and accrued income -€1,419
down €1,419 (-59.5%), from €2,386 to €967
- Profit (loss) carried forward +€84,835
new in 2025: €84,835
- Other debts -€83,406
down €83,406 (-97.1%), from €85,924 to €2,518
- Tax, wage and social debts -€1,125
down €1,125 (-15.6%), from €7,228 to €6,103
- Gross operating margin +€2,624
up €2,624 (+2.3%), from €113,236 to €115,860
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 | €98,183 | €98,482 | +€299 | +0.3% |
| Fixed assets | 21/28 | €1,524 | €1,524 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,524 | €1,524 | = | 0.0% |
| Furniture and vehicles | 24 | €1,524 | €1,524 | = | 0.0% |
| Current assets | 29/58 | €96,659 | €96,958 | +€299 | +0.3% |
| Amounts receivable within one year | 40/41 | €36,324 | €24,802 | -€11,522 | -31.7% |
| Trade receivables | 40 | €34,739 | €20,941 | -€13,798 | -39.7% |
| Other amounts receivable | 41 | €1,585 | €3,861 | +€2,276 | +144% |
| Cash at bank and in hand | 54/58 | €57,949 | €71,189 | +€13,240 | +22.8% |
| Deferred charges and accrued income | 490/1 | €2,386 | €967 | -€1,419 | -59.5% |
| Total equity and liabilities | 10/49 | €98,183 | €98,482 | +€299 | +0.3% |
| Equity | 10/15 | €3,000 | €87,835 | +€84,835 | +2,828% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €84,835 | +€84,835 | |
| Amounts payable | 17/49 | €95,183 | €10,647 | -€84,536 | -88.8% |
| Amounts payable within one year | 42/48 | €94,225 | €10,647 | -€83,578 | -88.7% |
| Trade debts | 44 | €1,073 | €2,026 | +€953 | +88.8% |
| Suppliers | 440/4 | €1,073 | €2,026 | +€953 | +88.8% |
| Taxes, remuneration and social security | 45 | €7,228 | €6,103 | -€1,125 | -15.6% |
| Taxes | 450/3 | €7,228 | €6,103 | -€1,125 | -15.6% |
| Other amounts payable | 47/48 | €85,924 | €2,518 | -€83,406 | -97.1% |
| Accrued charges and deferred income | 492/3 | €958 | - | -€958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €673 | +€210 | +45.4% |
| Other operating charges | 640/8 | €617 | €1,467 | +€850 | +138% |
| Gross operating margin | 9900 | €113,236 | €115,860 | +€2,624 | +2.3% |
| Operating profit (loss) | 9901 | €112,156 | €113,720 | +€1,564 | +1.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €135 | €162 | +€27 | +20.0% |
| Recurring financial charges | 65 | €135 | €162 | +€27 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €112,021 | €113,559 | +€1,538 | +1.4% |
| Income taxes | 67/77 | €28,414 | €28,724 | +€310 | +1.1% |
| Profit (loss) for the period | 9904 | €83,607 | €84,835 | +€1,228 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,607 | €84,835 | +€1,228 | +1.5% |
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 14 October 2026 via checked.be.