JDS 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.
JDS TECHNICS
Largest movements
- Cash +€146,728
up €146,728 (+57.4%), from €255,442 to €402,170
mainly Net result for the year (+€211,306) and Depreciation (+€21,977)
- Receivables within one year +€86,624
up €86,624 (+51.0%), from €169,940 to €256,564
of which Trade receivables: +€93,399
- Tangible fixed assets -€20,409
down €20,409 (-22.5%), from €90,546 to €70,137
of which Furniture and vehicles: -€22,366
- Reserves +€211,306
up €211,306 (+60.5%), from €349,529 to €560,835
- Tax, wage and social debts +€18,533
up €18,533 (+24.8%), from €74,640 to €93,173
of which Taxes: +€10,681
- Debts after one year -€12,789
down €12,789 (-45.3%), from €28,229 to €15,440
- Gross operating margin +€22,839
up €22,839 (+6.1%), from €371,503 to €394,342
- Staff costs +€16,830
up €16,830 (+22.6%), from €74,604 to €91,434
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 | €528,050 | €744,475 | +€216,426 | +41.0% |
| Fixed assets | 21/28 | €93,036 | €72,627 | -€20,409 | -21.9% |
| Tangible fixed assets | 22/27 | €90,546 | €70,137 | -€20,409 | -22.5% |
| Plant, machinery and equipment | 23 | €39,195 | €41,152 | +€1,957 | +5.0% |
| Furniture and vehicles | 24 | €51,351 | €28,985 | -€22,366 | -43.6% |
| Financial fixed assets | 28 | €2,490 | €2,490 | = | 0.0% |
| Current assets | 29/58 | €435,014 | €671,849 | +€236,835 | +54.4% |
| Stocks and contracts in progress | 3 | €5,854 | €9,007 | +€3,153 | +53.9% |
| Stocks | 30/36 | €5,854 | €9,007 | +€3,153 | +53.9% |
| Amounts receivable within one year | 40/41 | €169,940 | €256,564 | +€86,624 | +51.0% |
| Trade receivables | 40 | €162,953 | €256,352 | +€93,399 | +57.3% |
| Other amounts receivable | 41 | €6,987 | €212 | -€6,775 | -97.0% |
| Cash at bank and in hand | 54/58 | €255,442 | €402,170 | +€146,728 | +57.4% |
| Deferred charges and accrued income | 490/1 | €3,777 | €4,108 | +€330 | +8.7% |
| Total equity and liabilities | 10/49 | €528,050 | €744,475 | +€216,426 | +41.0% |
| Equity | 10/15 | €351,029 | €562,335 | +€211,306 | +60.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €349,529 | €560,835 | +€211,306 | +60.5% |
| Distributable reserves | 133 | €349,529 | €560,835 | +€211,306 | +60.5% |
| Amounts payable | 17/49 | €177,021 | €182,140 | +€5,119 | +2.9% |
| Amounts payable after more than one year | 17 | €28,229 | €15,440 | -€12,789 | -45.3% |
| Financial debts | 170/4 | €28,229 | €15,440 | -€12,789 | -45.3% |
| Amounts payable within one year | 42/48 | €148,791 | €166,700 | +€17,909 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €13,016 | €12,789 | -€227 | -1.7% |
| Trade debts | 44 | €61,135 | €57,705 | -€3,430 | -5.6% |
| Suppliers | 440/4 | €61,135 | €57,705 | -€3,430 | -5.6% |
| Taxes, remuneration and social security | 45 | €74,640 | €93,173 | +€18,533 | +24.8% |
| Taxes | 450/3 | €67,573 | €78,253 | +€10,681 | +15.8% |
| Remuneration and social security | 454/9 | €7,067 | €14,919 | +€7,852 | +111.1% |
| Other amounts payable | 47/48 | €0 | €3,033 | +€3,033 | |
| Remuneration, social security and pensions | 62 | €74,604 | €91,434 | +€16,830 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,666 | €21,977 | +€3,312 | +17.7% |
| Other operating charges | 640/8 | €1,817 | €1,439 | -€378 | -20.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €371,503 | €394,342 | +€22,839 | +6.1% |
| Operating profit (loss) | 9901 | €276,417 | €279,491 | +€3,075 | +1.1% |
| Financial income | 75/76B | €506 | €425 | -€81 | -16.0% |
| Recurring financial income | 75 | €506 | €425 | -€81 | -16.0% |
| Financial charges | 65/66B | €1,594 | €1,163 | -€431 | -27.0% |
| Recurring financial charges | 65 | €1,594 | €1,163 | -€431 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €275,329 | €278,754 | +€3,425 | +1.2% |
| Income taxes | 67/77 | €65,151 | €67,447 | +€2,296 | +3.5% |
| Profit (loss) for the period | 9904 | €210,178 | €211,306 | +€1,128 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €210,178 | €211,306 | +€1,128 | +0.5% |
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 4 October 2026 via checked.be.