JBE Technics: what changed
What changed
JBE Technics
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€17,281
2024 · €1,751+€15,530
Equity
€44,980
2024 · €27,699+€17,281
Cash
€2,650
2024 · €3,171-€521
Balance sheet total
€300,034
2024 · €216,376+€83,658
Largest movements
Assets
- Receivables within one year +€85,561
up €85,561 (+41.1%), from €208,267 to €293,828
of which Other amounts receivable: +€66,682
Equity and liabilities
- Tax, wage and social debts +€46,889
up €46,889 (+153%), from €30,665 to €77,554
of which Remuneration and social security: +€35,698
- Trade debts +€18,410
up €18,410 (+15.5%), from €119,036 to €137,446
- Profit (loss) carried forward +€17,281
up €17,281 (+76.1%), from €22,699 to €39,980
Income statement
- Gross operating margin +€126,409
up €126,409 (+95.0%), from €133,055 to €259,465
- Purchases and services -€92,341
down €92,341 (-21.4%), from €432,449 to €340,109
- Staff costs +€56,509
up €56,509 (+48.2%), from €117,296 to €173,806
- Financial charges +€51,707
up €51,707 (+571%), from €9,048 to €60,755
of which Financial charges: +€39,699
- Taxes +€4,835
up €4,835 (+378%), from €1,280 to €6,116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,751
Gross operating margin
+€126,409
Staff costs
-€56,509
Depreciation
+€874
Other operating charges
+€1,345
Financial income
-€47
Financial charges
-€51,707
Taxes
-€4,835
Result 2025
€17,281
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2,698
Investment
€0
Financing
+€2,177
Cash 2024
€3,171
From operations (derived)
-€2,698
Net result for the year
+€17,281
Depreciation
+€664
Receivables within one year
-€85,561
Deferred charges and accrued income
+€718
Trade debts
+€18,410
Tax, wage and social debts
+€46,889
Other debts
-€1,100
Financing
+€2,177
Short-term financial debts
+€2,177
Cash 2025
€2,650
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,376 | €300,034 | +€83,658 | +38.7% |
| Fixed assets | 21/28 | €940 | €275 | -€664 | -70.7% |
| Tangible fixed assets | 22/27 | €940 | €275 | -€664 | -70.7% |
| Plant, machinery and equipment | 23 | €355 | €275 | -€80 | -22.4% |
| Furniture and vehicles | 24 | €585 | - | -€585 | |
| Current assets | 29/58 | €215,436 | €299,758 | +€84,322 | +39.1% |
| Stocks and contracts in progress | 3 | €3,280 | €3,280 | = | 0.0% |
| Stocks | 30/36 | €3,280 | €3,280 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €208,267 | €293,828 | +€85,561 | +41.1% |
| Trade receivables | 40 | €207,767 | €226,647 | +€18,880 | +9.1% |
| Other amounts receivable | 41 | €500 | €67,182 | +€66,682 | +13,336% |
| Cash at bank and in hand | 54/58 | €3,171 | €2,650 | -€521 | -16.4% |
| Deferred charges and accrued income | 490/1 | €718 | - | -€718 | |
| Total equity and liabilities | 10/49 | €216,376 | €300,034 | +€83,658 | +38.7% |
| Equity | 10/15 | €27,699 | €44,980 | +€17,281 | +62.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,699 | €39,980 | +€17,281 | +76.1% |
| Amounts payable | 17/49 | €188,677 | €255,054 | +€66,377 | +35.2% |
| Amounts payable after more than one year | 17 | €13,000 | €13,000 | = | 0.0% |
| Financial debts | 170/4 | €13,000 | €13,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €175,677 | €242,054 | +€66,377 | +37.8% |
| Financial debts | 43 | €24,877 | €27,054 | +€2,177 | +8.8% |
| Credit institutions | 430/8 | €24,877 | €27,054 | +€2,177 | +8.8% |
| Trade debts | 44 | €119,036 | €137,446 | +€18,410 | +15.5% |
| Suppliers | 440/4 | €119,036 | €137,446 | +€18,410 | +15.5% |
| Taxes, remuneration and social security | 45 | €30,665 | €77,554 | +€46,889 | +153% |
| Taxes | 450/3 | €668 | €11,859 | +€11,191 | +1,675% |
| Remuneration and social security | 454/9 | €29,996 | €65,694 | +€35,698 | +119% |
| Other amounts payable | 47/48 | €1,100 | - | -€1,100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €432,449 | €340,109 | -€92,341 | -21.4% |
| Remuneration, social security and pensions | 62 | €117,296 | €173,806 | +€56,509 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,538 | €664 | -€874 | -56.8% |
| Other operating charges | 640/8 | €2,195 | €850 | -€1,345 | -61.3% |
| Gross operating margin | 9900 | €133,055 | €259,465 | +€126,409 | +95.0% |
| Operating profit (loss) | 9901 | €12,026 | €84,144 | +€72,119 | +600% |
| Financial income | 75/76B | €55 | €8 | -€47 | -86.2% |
| Recurring financial income | 75 | €55 | €8 | -€47 | -86.2% |
| Financial charges | 65/66B | €9,048 | €60,755 | +€51,707 | +571% |
| Recurring financial charges | 65 | €9,048 | €48,747 | +€39,699 | +439% |
| Non-recurring financial charges | 66B | - | €12,008 | +€12,008 | |
| Profit (loss) for the period before taxes | 9903 | €3,032 | €23,396 | +€20,365 | +672% |
| Income taxes | 67/77 | €1,280 | €6,116 | +€4,835 | +378% |
| Profit (loss) for the period | 9904 | €1,751 | €17,281 | +€15,530 | +887% |
| Profit (loss) for the period to be appropriated | 9905 | €1,751 | €17,281 | +€15,530 | +887% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.