JB Technics: 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.
JB Technics
Largest movements
- Receivables within one year +€13,433
up €13,433 (+28.9%), from €46,515 to €59,948
of which Trade receivables: +€12,100
- Cash -€5,017
down €5,017 (-70.6%), from €7,104 to €2,086
mainly Debts after one year (-€43,939) and Receivables within one year (-€13,433)
- Debts after one year -€43,939
down €43,939 (-20.2%), from €217,199 to €173,260
of which Financial debts: -€43,939
- Reserves +€27,579
up €27,579 (+19.8%), from €139,100 to €166,679
- Other debts +€13,646
up €13,646 (+19.0%), from €71,655 to €85,302
- Accrued charges and deferred income +€8,850
up €8,850, from €0 to €8,850
- Financial income +€31,995
up €31,995 (+639900.6%), from €5 to €32,000
- Financial charges +€8,351
up €8,351 (+256.5%), from €3,256 to €11,606
- Gross operating margin +€3,966
up €3,966 (+67.2%), from €5,901 to €9,866
- Depreciation -€1,551
down €1,551 (-49.8%), from €3,114 to €1,563
- Taxes -€333
down €333 (-71.6%), from €465 to €132
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 | €480,664 | €488,719 | +€8,054 | +1.7% |
| Fixed assets | 21/28 | €427,046 | €426,684 | -€362 | -0.1% |
| Tangible fixed assets | 22/27 | €2,046 | €1,684 | -€362 | -17.7% |
| Land and buildings | 22 | €114 | €0 | -€114 | -100.0% |
| Plant, machinery and equipment | 23 | €942 | €0 | -€942 | -100.0% |
| Furniture and vehicles | 24 | €989 | €1,684 | +€695 | +70.3% |
| Financial fixed assets | 28 | €425,000 | €425,000 | = | 0.0% |
| Current assets | 29/58 | €53,618 | €62,034 | +€8,416 | +15.7% |
| Amounts receivable within one year | 40/41 | €46,515 | €59,948 | +€13,433 | +28.9% |
| Trade receivables | 40 | €45,980 | €58,080 | +€12,100 | +26.3% |
| Other amounts receivable | 41 | €535 | €1,868 | +€1,333 | +249.3% |
| Cash at bank and in hand | 54/58 | €7,104 | €2,086 | -€5,017 | -70.6% |
| Total equity and liabilities | 10/49 | €480,664 | €488,719 | +€8,054 | +1.7% |
| Equity | 10/15 | €144,100 | €171,679 | +€27,579 | +19.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €139,100 | €166,679 | +€27,579 | +19.8% |
| Distributable reserves | 133 | €139,100 | €166,679 | +€27,579 | +19.8% |
| Amounts payable | 17/49 | €336,564 | €317,040 | -€19,525 | -5.8% |
| Amounts payable after more than one year | 17 | €217,199 | €173,260 | -€43,939 | -20.2% |
| Financial debts | 170/4 | €92,199 | €48,260 | -€43,939 | -47.7% |
| Other amounts payable | 178/9 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,365 | €134,930 | +€15,565 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €43,364 | €43,939 | +€576 | +1.3% |
| Trade debts | 44 | €1,516 | €332 | -€1,184 | -78.1% |
| Suppliers | 440/4 | €1,516 | €332 | -€1,184 | -78.1% |
| Taxes, remuneration and social security | 45 | €2,830 | €5,357 | +€2,527 | +89.3% |
| Taxes | 450/3 | €2,830 | €5,357 | +€2,527 | +89.3% |
| Other amounts payable | 47/48 | €71,655 | €85,302 | +€13,646 | +19.0% |
| Accrued charges and deferred income | 492/3 | €0 | €8,850 | +€8,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,114 | €1,563 | -€1,551 | -49.8% |
| Other operating charges | 640/8 | €890 | €859 | -€30 | -3.4% |
| Non-recurring operating charges | 66A | €189 | €127 | -€62 | -32.9% |
| Gross operating margin | 9900 | €5,901 | €9,866 | +€3,966 | +67.2% |
| Operating profit (loss) | 9901 | €1,708 | €7,318 | +€5,609 | +328.4% |
| Financial income | 75/76B | €5 | €32,000 | +€31,995 | +639900.6% |
| Recurring financial income | 75 | €5 | €32,000 | +€31,995 | +639900.6% |
| Financial charges | 65/66B | €3,256 | €11,606 | +€8,351 | +256.5% |
| Recurring financial charges | 65 | €3,256 | €11,606 | +€8,351 | +256.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,543 | €27,711 | +€29,254 | |
| Income taxes | 67/77 | €465 | €132 | -€333 | -71.6% |
| Profit (loss) for the period | 9904 | -€2,008 | €27,579 | +€29,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,008 | €27,579 | +€29,587 |
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 3 October 2026 via checked.be.