JDM 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.
JDM Technics
Largest movements
- Tangible fixed assets -€10,734
down €10,734 (-4.3%), from €250,818 to €240,084
of which Land and buildings: -€6,986
- Cash +€7,827
up €7,827 (+102.7%), from €7,619 to €15,445
mainly Debts after one year (+€53,954) and Depreciation (+€12,034)
- Other debts -€61,430
down €61,430 (-100.0%), from €61,430 to €0
- Debts after one year +€53,954
up €53,954 (+25.1%), from €214,726 to €268,680
- Accrued charges and deferred income -€3,600
down €3,600 (-100.0%), from €3,600 to €0
- Depreciation -€11,873
down €11,873 (-49.7%), from €23,907 to €12,034
- Gross operating margin -€6,919
down €6,919 (-23.0%), from €30,128 to €23,209
- Financial charges -€496
down €496 (-6.5%), from €7,640 to €7,143
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 | €359,951 | €356,008 | -€3,942 | -1.1% |
| Fixed assets | 21/28 | €252,322 | €240,288 | -€12,034 | -4.8% |
| Intangible fixed assets | 21 | €1,505 | €205 | -€1,300 | -86.4% |
| Tangible fixed assets | 22/27 | €250,818 | €240,084 | -€10,734 | -4.3% |
| Land and buildings | 22 | €245,652 | €238,666 | -€6,986 | -2.8% |
| Plant, machinery and equipment | 23 | €2,343 | €1,418 | -€925 | -39.5% |
| Furniture and vehicles | 24 | €2,823 | €0 | -€2,823 | -100.0% |
| Current assets | 29/58 | €107,628 | €115,720 | +€8,092 | +7.5% |
| Amounts receivable within one year | 40/41 | €100,010 | €100,275 | +€265 | +0.3% |
| Trade receivables | 40 | €99,735 | €100,000 | +€265 | +0.3% |
| Other amounts receivable | 41 | €275 | €275 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,619 | €15,445 | +€7,827 | +102.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €359,951 | €356,008 | -€3,942 | -1.1% |
| Equity | 10/15 | €60,089 | €62,747 | +€2,658 | +4.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,795 | €62,453 | +€2,658 | +4.4% |
| Distributable reserves | 133 | €59,795 | €62,453 | +€2,658 | +4.4% |
| Profit (loss) carried forward | 14 | -€2,706 | -€2,706 | = | 0.0% |
| Amounts payable | 17/49 | €299,862 | €293,262 | -€6,600 | -2.2% |
| Amounts payable after more than one year | 17 | €214,726 | €268,680 | +€53,954 | +25.1% |
| Financial debts | 170/4 | €214,726 | €268,680 | +€53,954 | +25.1% |
| Amounts payable within one year | 42/48 | €81,536 | €24,582 | -€56,954 | -69.9% |
| Current portion of amounts payable after more than one year | 42 | €17,402 | €17,791 | +€389 | +2.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €66 | €2,951 | +€2,886 | +4382.0% |
| Suppliers | 440/4 | €66 | €2,951 | +€2,886 | +4382.0% |
| Taxes, remuneration and social security | 45 | €2,638 | €3,840 | +€1,202 | +45.6% |
| Taxes | 450/3 | €2,638 | €3,840 | +€1,202 | +45.6% |
| Other amounts payable | 47/48 | €61,430 | €0 | -€61,430 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | €0 | -€3,600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,907 | €12,034 | -€11,873 | -49.7% |
| Other operating charges | 640/8 | €1,007 | €1,094 | +€87 | +8.6% |
| Gross operating margin | 9900 | €30,128 | €23,209 | -€6,919 | -23.0% |
| Operating profit (loss) | 9901 | €5,215 | €10,081 | +€4,866 | +93.3% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €7,640 | €7,143 | -€496 | -6.5% |
| Recurring financial charges | 65 | €7,640 | €7,143 | -€496 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,412 | €2,937 | +€5,350 | |
| Income taxes | 67/77 | €294 | €279 | -€15 | -4.9% |
| Profit (loss) for the period | 9904 | -€2,706 | €2,658 | +€5,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,706 | €2,658 | +€5,364 |
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 6 October 2026 via checked.be.