JD-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.
JD-Technics
Largest movements
- Cash +€44,785
up €44,785 (+68.3%), from €65,556 to €110,341
mainly Net result for the year (+€36,662) and Other debts (+€18,824)
- Tangible fixed assets -€8,348
down €8,348 (-61.1%), from €13,669 to €5,321
of which Furniture and vehicles: -€7,547
- Receivables within one year -€6,485
down €6,485 (-14.2%), from €45,767 to €39,282
of which Trade receivables: -€4,919
- Deferred charges and accrued income -€2,916
down €2,916 (-100.0%), from €2,916 to €0
- Other debts +€18,824
up €18,824, from €0 to €18,824
- Reserves +€13,838
up €13,838 (+12.5%), from €110,600 to €124,438
- Trade debts -€7,566
down €7,566 (-80.6%), from €9,385 to €1,820
- Tax, wage and social debts +€1,785
up €1,785 (+57.4%), from €3,110 to €4,896
- Gross operating margin -€19,643
down €19,643 (-24.9%), from €78,790 to €59,147
- Taxes -€3,796
down €3,796 (-17.7%), from €21,397 to €17,601
- Write-downs +€1,650
new in 2025: €1,650
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 | €141,696 | €168,731 | +€27,036 | +19.1% |
| Fixed assets | 21/28 | €13,669 | €5,321 | -€8,348 | -61.1% |
| Tangible fixed assets | 22/27 | €13,669 | €5,321 | -€8,348 | -61.1% |
| Furniture and vehicles | 24 | €9,610 | €2,063 | -€7,547 | -78.5% |
| Other tangible fixed assets | 26 | €4,059 | €3,258 | -€801 | -19.7% |
| Current assets | 29/58 | €128,027 | €163,411 | +€35,384 | +27.6% |
| Stocks and contracts in progress | 3 | €13,787 | €13,787 | = | 0.0% |
| Stocks | 30/36 | €13,787 | €13,787 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,767 | €39,282 | -€6,485 | -14.2% |
| Trade receivables | 40 | €14,996 | €10,077 | -€4,919 | -32.8% |
| Other amounts receivable | 41 | €30,771 | €29,206 | -€1,565 | -5.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €65,556 | €110,341 | +€44,785 | +68.3% |
| Deferred charges and accrued income | 490/1 | €2,916 | €0 | -€2,916 | -100.0% |
| Total equity and liabilities | 10/49 | €141,696 | €168,731 | +€27,036 | +19.1% |
| Equity | 10/15 | €129,200 | €143,038 | +€13,838 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,600 | €124,438 | +€13,838 | +12.5% |
| Distributable reserves | 133 | €110,600 | €124,438 | +€13,838 | +12.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,496 | €25,693 | +€13,197 | +105.6% |
| Amounts payable within one year | 42/48 | €12,496 | €25,693 | +€13,197 | +105.6% |
| Financial debts | 43 | - | €155 | +€155 | |
| Credit institutions | 430/8 | - | €155 | +€155 | |
| Trade debts | 44 | €9,385 | €1,820 | -€7,566 | -80.6% |
| Suppliers | 440/4 | €9,385 | €1,820 | -€7,566 | -80.6% |
| Taxes, remuneration and social security | 45 | €3,110 | €4,896 | +€1,785 | +57.4% |
| Taxes | 450/3 | €3,110 | €4,896 | +€1,785 | +57.4% |
| Other amounts payable | 47/48 | €0 | €18,824 | +€18,824 | |
| Non-recurring operating income | 76A | - | €8,007 | +€8,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €1,355 | +€322 | +31.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,650 | +€1,650 | |
| Other operating charges | 640/8 | €1,349 | €1,549 | +€200 | +14.8% |
| Gross operating margin | 9900 | €78,790 | €59,147 | -€19,643 | -24.9% |
| Operating profit (loss) | 9901 | €76,408 | €54,593 | -€21,815 | -28.6% |
| Financial income | 75/76B | €323 | €4 | -€319 | -98.8% |
| Recurring financial income | 75 | €323 | €4 | -€319 | -98.8% |
| Financial charges | 65/66B | €992 | €334 | -€658 | -66.3% |
| Recurring financial charges | 65 | €992 | €334 | -€658 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €75,739 | €54,263 | -€21,476 | -28.4% |
| Income taxes | 67/77 | €21,397 | €17,601 | -€3,796 | -17.7% |
| Profit (loss) for the period | 9904 | €54,343 | €36,662 | -€17,681 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,343 | €36,662 | -€17,681 | -32.5% |
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 10 October 2026 via checked.be.