JD TECHNICS: what changed
JD TECHNICS
Largest movements
- Cash -€99,860
down €99,860 (-100%), from €99,860 to €0
mainly Contributions, distributions and other (-€59,198) and Receivables within one year (-€58,981)
- Receivables within one year +€58,981
up €58,981 (+177%), from €33,282 to €92,263
of which Trade receivables: +€37,301
- Tangible fixed assets -€46,034
down €46,034 (-14.6%), from €315,925 to €269,891
of which Furniture and vehicles: -€25,660
- Stocks and contracts +€14,320
up €14,320 (+50.4%), from €28,441 to €42,761
of which Contracts in progress: +€11,250
- Reserves -€43,446
down €43,446 (-16.0%), from €271,196 to €227,750
- Other debts -€34,169
down €34,169 (-100%), from €34,169 to €0
- Trade debts +€29,898
up €29,898 (+244%), from €12,252 to €42,150
- Debts after one year -€25,849
down €25,849 (-21.8%), from €118,639 to €92,790
- Short-term financial debts +€7,533
new in 2025: €7,533
- Gross operating margin -€30,998
down €30,998 (-28.3%), from €109,441 to €78,442
- Taxes -€7,793
down €7,793 (-52.4%), from €14,862 to €7,068
- Financial charges -€2,334
down €2,334 (-23.2%), from €10,065 to €7,732
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,873 | €410,568 | -€69,305 | -14.4% |
| Fixed assets | 21/28 | €316,061 | €270,027 | -€46,034 | -14.6% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €315,925 | €269,891 | -€46,034 | -14.6% |
| Land and buildings | 22 | €257,202 | €236,828 | -€20,375 | -7.9% |
| Furniture and vehicles | 24 | €58,723 | €33,063 | -€25,660 | -43.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €163,812 | €140,541 | -€23,271 | -14.2% |
| Stocks and contracts in progress | 3 | €28,441 | €42,761 | +€14,320 | +50.4% |
| Stocks | 30/36 | €20,441 | €23,511 | +€3,070 | +15.0% |
| Contracts in progress | 37 | €8,000 | €19,250 | +€11,250 | +141% |
| Amounts receivable within one year | 40/41 | €33,282 | €92,263 | +€58,981 | +177% |
| Trade receivables | 40 | €27,146 | €64,446 | +€37,301 | +137% |
| Other amounts receivable | 41 | €6,137 | €27,817 | +€21,680 | +353% |
| Cash at bank and in hand | 54/58 | €99,860 | €0 | -€99,860 | -100% |
| Deferred charges and accrued income | 490/1 | €2,229 | €5,517 | +€3,288 | +148% |
| Total equity and liabilities | 10/49 | €479,873 | €410,568 | -€69,305 | -14.4% |
| Equity | 10/15 | €283,596 | €240,150 | -€43,446 | -15.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €271,196 | €227,750 | -€43,446 | -16.0% |
| Distributable reserves | 133 | €271,196 | €227,750 | -€43,446 | -16.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €196,277 | €170,418 | -€25,859 | -13.2% |
| Amounts payable after more than one year | 17 | €118,639 | €92,790 | -€25,849 | -21.8% |
| Financial debts | 170/4 | €118,639 | €92,790 | -€25,849 | -21.8% |
| Amounts payable within one year | 42/48 | €76,707 | €77,627 | +€921 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €24,982 | €25,849 | +€867 | +3.5% |
| Financial debts | 43 | - | €7,533 | +€7,533 | |
| Credit institutions | 430/8 | - | €7,533 | +€7,533 | |
| Trade debts | 44 | €12,252 | €42,150 | +€29,898 | +244% |
| Suppliers | 440/4 | €12,252 | €42,150 | +€29,898 | +244% |
| Advances received on contracts in progress | 46 | €73 | €0 | -€73 | -100% |
| Taxes, remuneration and social security | 45 | €5,231 | €2,096 | -€3,135 | -59.9% |
| Taxes | 450/3 | €5,231 | €2,096 | -€3,135 | -59.9% |
| Other amounts payable | 47/48 | €34,169 | €0 | -€34,169 | -100% |
| Accrued charges and deferred income | 492/3 | €931 | €0 | -€931 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,683 | €46,034 | +€351 | +0.8% |
| Other operating charges | 640/8 | €3,155 | €2,310 | -€845 | -26.8% |
| Gross operating margin | 9900 | €109,441 | €78,442 | -€30,998 | -28.3% |
| Operating profit (loss) | 9901 | €60,602 | €30,098 | -€30,504 | -50.3% |
| Financial income | 75/76B | €43 | €454 | +€411 | +955% |
| Recurring financial income | 75 | €43 | €454 | +€411 | +955% |
| Financial charges | 65/66B | €10,065 | €7,732 | -€2,334 | -23.2% |
| Recurring financial charges | 65 | €10,065 | €7,732 | -€2,334 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €50,580 | €22,820 | -€27,759 | -54.9% |
| Income taxes | 67/77 | €14,862 | €7,068 | -€7,793 | -52.4% |
| Profit (loss) for the period | 9904 | €35,718 | €15,752 | -€19,966 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,718 | €15,752 | -€19,966 | -55.9% |
Next steps
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 2 November 2026 via checked.be.