Jan Lemberechts Technics: 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.
Jan Lemberechts Technics
Largest movements
- Receivables within one year +€6,510
up €6,510 (+26.9%), from €24,154 to €30,664
of which Other amounts receivable: +€8,440
- Tangible fixed assets +€3,686
up €3,686 (+12.0%), from €30,812 to €34,499
of which Furniture and vehicles: +€5,008
- Cash +€794
up €794 (+10.8%), from €7,374 to €8,168
mainly Depreciation (+€9,471) and Debts after one year (+€6,670)
- Debts after one year +€6,670
up €6,670 (+34.1%), from €19,574 to €26,244
- Profit (loss) carried forward +€5,344
up €5,344 (+20.0%), from €26,772 to €32,116
- Tax, wage and social debts +€1,017
up €1,017 (+47.6%), from €2,138 to €3,155
- Accrued charges and deferred income -€927
down €927 (-87.7%), from €1,057 to €130
- Gross operating margin -€10,390
down €10,390 (-30.4%), from €34,172 to €23,782
- Other operating charges +€6,192
up €6,192 (+3,371%), from €184 to €6,376
- Taxes -€4,648
down €4,648 (-82.4%), from €5,638 to €990
- Financial charges +€1,012
up €1,012 (+51.1%), from €1,982 to €2,994
- Financial income +€744
up €744 (+115%), from €649 to €1,394
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 | €62,660 | €73,612 | +€10,952 | +17.5% |
| Fixed assets | 21/28 | €30,812 | €34,499 | +€3,686 | +12.0% |
| Tangible fixed assets | 22/27 | €30,812 | €34,499 | +€3,686 | +12.0% |
| Plant, machinery and equipment | 23 | €3,000 | €1,678 | -€1,322 | -44.1% |
| Furniture and vehicles | 24 | €27,813 | €32,821 | +€5,008 | +18.0% |
| Current assets | 29/58 | €31,848 | €39,113 | +€7,265 | +22.8% |
| Amounts receivable within one year | 40/41 | €24,154 | €30,664 | +€6,510 | +26.9% |
| Trade receivables | 40 | €1,930 | - | -€1,930 | |
| Other amounts receivable | 41 | €22,224 | €30,664 | +€8,440 | +38.0% |
| Cash at bank and in hand | 54/58 | €7,374 | €8,168 | +€794 | +10.8% |
| Deferred charges and accrued income | 490/1 | €320 | €282 | -€38 | -12.0% |
| Total equity and liabilities | 10/49 | €62,660 | €73,612 | +€10,952 | +17.5% |
| Equity | 10/15 | €29,772 | €35,116 | +€5,344 | +18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,772 | €32,116 | +€5,344 | +20.0% |
| Amounts payable | 17/49 | €32,889 | €38,496 | +€5,608 | +17.0% |
| Amounts payable after more than one year | 17 | €19,574 | €26,244 | +€6,670 | +34.1% |
| Financial debts | 170/4 | €19,574 | €26,244 | +€6,670 | +34.1% |
| Amounts payable within one year | 42/48 | €12,258 | €12,123 | -€135 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €8,284 | €7,827 | -€458 | -5.5% |
| Trade debts | 44 | €1,836 | €1,141 | -€695 | -37.8% |
| Suppliers | 440/4 | €1,836 | €1,141 | -€695 | -37.8% |
| Taxes, remuneration and social security | 45 | €2,138 | €3,155 | +€1,017 | +47.6% |
| Taxes | 450/3 | €2,138 | €3,155 | +€1,017 | +47.6% |
| Accrued charges and deferred income | 492/3 | €1,057 | €130 | -€927 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,062 | €9,471 | -€592 | -5.9% |
| Other operating charges | 640/8 | €184 | €6,376 | +€6,192 | +3,371% |
| Gross operating margin | 9900 | €34,172 | €23,782 | -€10,390 | -30.4% |
| Operating profit (loss) | 9901 | €23,926 | €7,935 | -€15,990 | -66.8% |
| Financial income | 75/76B | €649 | €1,394 | +€744 | +115% |
| Recurring financial income | 75 | €649 | €1,394 | +€744 | +115% |
| Financial charges | 65/66B | €1,982 | €2,994 | +€1,012 | +51.1% |
| Recurring financial charges | 65 | €1,982 | €2,994 | +€1,012 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €22,593 | €6,335 | -€16,258 | -72.0% |
| Income taxes | 67/77 | €5,638 | €990 | -€4,648 | -82.4% |
| Profit (loss) for the period | 9904 | €16,955 | €5,344 | -€11,610 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,955 | €5,344 | -€11,610 | -68.5% |
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 24 October 2026 via checked.be.