J.V. Electric Technic: 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.V. Electric Technic
Largest movements
- Cash +€6,712
up €6,712 (+205.8%), from €3,261 to €9,973
mainly Net result for the year (+€4,553) and Other debts (+€3,880)
- Receivables within one year +€4,503
up €4,503 (+23.5%), from €19,140 to €23,643
of which Trade receivables: +€4,120
- Deferred charges and accrued income -€888
down €888 (-45.0%), from €1,974 to €1,086
- Profit (loss) carried forward +€4,553
new in 2025: €4,553
- Other debts +€3,880
up €3,880 (+55.5%), from €6,991 to €10,871
- Trade debts +€1,628
up €1,628 (+95.2%), from €1,710 to €3,338
- Other operating charges +€2,462
up €2,462 (+274.4%), from €897 to €3,359
- Depreciation -€934
down €934 (-82.1%), from €1,138 to €204
- Taxes +€795
up €795 (+48.3%), from €1,646 to €2,441
- Financial charges -€713
down €713 (-29.1%), from €2,448 to €1,735
- Gross operating margin +€587
up €587 (+5.0%), from €11,696 to €12,283
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 | €24,793 | €34,916 | +€10,123 | +40.8% |
| Fixed assets | 21/28 | €418 | €214 | -€204 | -48.9% |
| Tangible fixed assets | 22/27 | €418 | €214 | -€204 | -48.9% |
| Plant, machinery and equipment | 23 | €418 | €214 | -€204 | -48.9% |
| Current assets | 29/58 | €24,376 | €34,703 | +€10,327 | +42.4% |
| Amounts receivable within one year | 40/41 | €19,140 | €23,643 | +€4,503 | +23.5% |
| Trade receivables | 40 | €19,140 | €23,260 | +€4,120 | +21.5% |
| Other amounts receivable | 41 | - | €383 | +€383 | |
| Cash at bank and in hand | 54/58 | €3,261 | €9,973 | +€6,712 | +205.8% |
| Deferred charges and accrued income | 490/1 | €1,974 | €1,086 | -€888 | -45.0% |
| Total equity and liabilities | 10/49 | €24,793 | €34,916 | +€10,123 | +40.8% |
| Equity | 10/15 | €10,567 | €15,121 | +€4,553 | +43.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,567 | €5,567 | = | 0.0% |
| Distributable reserves | 133 | €5,567 | €5,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,553 | +€4,553 | |
| Amounts payable | 17/49 | €14,226 | €19,796 | +€5,570 | +39.2% |
| Amounts payable within one year | 42/48 | €14,226 | €19,796 | +€5,570 | +39.2% |
| Trade debts | 44 | €1,710 | €3,338 | +€1,628 | +95.2% |
| Suppliers | 440/4 | €1,710 | €3,338 | +€1,628 | +95.2% |
| Taxes, remuneration and social security | 45 | €5,525 | €5,587 | +€61 | +1.1% |
| Taxes | 450/3 | €5,525 | €5,587 | +€61 | +1.1% |
| Other amounts payable | 47/48 | €6,991 | €10,871 | +€3,880 | +55.5% |
| Non-recurring operating income | 76A | - | €10,863 | +€10,863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €204 | -€934 | -82.1% |
| Other operating charges | 640/8 | €897 | €3,359 | +€2,462 | +274.4% |
| Gross operating margin | 9900 | €11,696 | €12,283 | +€587 | +5.0% |
| Operating profit (loss) | 9901 | €9,661 | €8,720 | -€941 | -9.7% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €2,448 | €1,735 | -€713 | -29.1% |
| Recurring financial charges | 65 | €2,448 | €1,735 | -€713 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €7,213 | €6,994 | -€219 | -3.0% |
| Income taxes | 67/77 | €1,646 | €2,441 | +€795 | +48.3% |
| Profit (loss) for the period | 9904 | €5,567 | €4,553 | -€1,014 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,567 | €4,553 | -€1,014 | -18.2% |
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 10 October 2026 via checked.be.