JCHYTECH: 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.
JCHYTECH
Largest movements
- Receivables after one year -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Current investments -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Receivables within one year -€36,177
down €36,177 (-79.2%), from €45,661 to €9,484
of which Other amounts receivable: -€39,960
- Cash -€29,839
down €29,839 (-11.2%), from €266,084 to €236,245
mainly Net result for the year (-€111,362) and Other debts (-€19,002)
- Tangible fixed assets +€8,698
up €8,698 (+75.6%), from €11,504 to €20,202
- Profit (loss) carried forward -€111,362
down €111,362 (-178.8%), from -€62,296 to -€173,658
- Other debts -€19,002
down €19,002 (-84.6%), from €22,451 to €3,449
- Short-term financial debts -€12,614
down €12,614 (-99.6%), from €12,670 to €56
- Trade debts +€4,507
up €4,507 (+60.2%), from €7,488 to €11,994
- Financial charges -€151,305
down €151,305 (-99.1%), from €152,688 to €1,383
of which Non-recurring financial charges: -€142,306
- Other operating charges +€57,434
up €57,434 (+5636.4%), from €1,019 to €58,453
- Gross operating margin -€43,152
down €43,152 (-929.7%), from -€4,641 to -€47,794
- Financial income -€7,631
down €7,631 (-62.4%), from €12,225 to €4,594
of which Non-recurring financial income: -€8,045
- Write-downs +€3,065
new in 2025: €3,065
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 | €410,783 | €271,483 | -€139,299 | -33.9% |
| Fixed assets | 21/28 | €14,804 | €23,502 | +€8,698 | +58.8% |
| Tangible fixed assets | 22/27 | €11,504 | €20,202 | +€8,698 | +75.6% |
| Furniture and vehicles | 24 | €11,504 | €20,202 | +€8,698 | +75.6% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €395,978 | €247,981 | -€147,997 | -37.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €0 | -€40,000 | -100.0% |
| Other amounts receivable | 291 | €40,000 | €0 | -€40,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €45,661 | €9,484 | -€36,177 | -79.2% |
| Trade receivables | 40 | €3,196 | €6,979 | +€3,783 | +118.4% |
| Other amounts receivable | 41 | €42,465 | €2,505 | -€39,960 | -94.1% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €266,084 | €236,245 | -€29,839 | -11.2% |
| Deferred charges and accrued income | 490/1 | €4,233 | €2,252 | -€1,981 | -46.8% |
| Total equity and liabilities | 10/49 | €410,783 | €271,483 | -€139,299 | -33.9% |
| Equity | 10/15 | €364,504 | €253,142 | -€111,362 | -30.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €406,800 | €406,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €406,800 | €406,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,296 | -€173,658 | -€111,362 | -178.8% |
| Amounts payable | 17/49 | €46,279 | €18,341 | -€27,937 | -60.4% |
| Amounts payable within one year | 42/48 | €42,970 | €15,833 | -€27,137 | -63.2% |
| Financial debts | 43 | €12,670 | €56 | -€12,614 | -99.6% |
| Credit institutions | 430/8 | €12,670 | €56 | -€12,614 | -99.6% |
| Trade debts | 44 | €7,488 | €11,994 | +€4,507 | +60.2% |
| Suppliers | 440/4 | €7,488 | €11,994 | +€4,507 | +60.2% |
| Taxes, remuneration and social security | 45 | €362 | €334 | -€27 | -7.5% |
| Taxes | 450/3 | €362 | €334 | -€27 | -7.5% |
| Other amounts payable | 47/48 | €22,451 | €3,449 | -€19,002 | -84.6% |
| Accrued charges and deferred income | 492/3 | €3,309 | €2,509 | -€800 | -24.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,245 | €5,068 | -€1,176 | -18.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,065 | +€3,065 | |
| Other operating charges | 640/8 | €1,019 | €58,453 | +€57,434 | +5636.4% |
| Gross operating margin | 9900 | -€4,641 | -€47,794 | -€43,152 | -929.7% |
| Operating profit (loss) | 9901 | -€11,905 | -€114,380 | -€102,475 | -860.7% |
| Financial income | 75/76B | €12,225 | €4,594 | -€7,631 | -62.4% |
| Recurring financial income | 75 | €4,180 | €4,594 | +€414 | +9.9% |
| Non-recurring financial income | 76B | €8,045 | €0 | -€8,045 | -100.0% |
| Financial charges | 65/66B | €152,688 | €1,383 | -€151,305 | -99.1% |
| Recurring financial charges | 65 | €10,381 | €1,383 | -€8,999 | -86.7% |
| Non-recurring financial charges | 66B | €142,306 | €0 | -€142,306 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€152,368 | -€111,169 | +€41,199 | +27.0% |
| Income taxes | 67/77 | €242 | €193 | -€49 | -20.4% |
| Profit (loss) for the period | 9904 | -€152,611 | -€111,362 | +€41,249 | +27.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€152,611 | -€111,362 | +€41,249 | +27.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.