JFR Techniek: 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.
JFR Techniek
Largest movements
- Receivables after one year -€36,227
no longer reported in 2025 (was €36,227)
- Cash -€35,854
down €35,854 (-34.2%), from €104,893 to €69,039
mainly Contributions, distributions and other (-€199,298) and Investment in fixed assets (net) (-€18,831)
- Receivables within one year +€7,868
up €7,868 (+52.6%), from €14,968 to €22,836
of which Trade receivables: +€5,598
- Tangible fixed assets +€6,891
up €6,891 (+23.3%), from €29,559 to €36,450
of which Land and buildings: +€16,864
- Stocks and contracts +€3,500
new in 2025: €3,500
- Profit (loss) carried forward -€150,332
no longer reported in 2025 (was €150,332)
- Other debts +€111,944
new in 2025: €111,944
- Tax, wage and social debts -€16,282
down €16,282 (-68.8%), from €23,673 to €7,392
of which Taxes: -€14,846
- Trade debts +€5,742
up €5,742 (+211%), from €2,720 to €8,462
- Current portion of long-term debt -€2,854
down €2,854 (-56.8%), from €5,020 to €2,166
- Gross operating margin -€4,036
down €4,036 (-5.0%), from €80,114 to €76,078
- Depreciation +€2,733
up €2,733 (+29.7%), from €9,208 to €11,940
- Taxes -€1,132
down €1,132 (-8.1%), from €14,025 to €12,893
- Financial income -€891
no longer reported in 2025 (was €891)
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.
Derived cash bridge
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 | €186,911 | €132,963 | -€53,948 | -28.9% |
| Fixed assets | 21/28 | €29,559 | €36,450 | +€6,891 | +23.3% |
| Tangible fixed assets | 22/27 | €29,559 | €36,450 | +€6,891 | +23.3% |
| Land and buildings | 22 | - | €16,864 | +€16,864 | |
| Plant, machinery and equipment | 23 | €2,045 | €2,602 | +€557 | +27.2% |
| Furniture and vehicles | 24 | €27,513 | €16,983 | -€10,530 | -38.3% |
| Current assets | 29/58 | €157,352 | €96,514 | -€60,838 | -38.7% |
| Amounts receivable after more than one year | 29 | €36,227 | - | -€36,227 | |
| Other amounts receivable | 291 | €36,227 | - | -€36,227 | |
| Stocks and contracts in progress | 3 | - | €3,500 | +€3,500 | |
| Stocks | 30/36 | - | €3,500 | +€3,500 | |
| Amounts receivable within one year | 40/41 | €14,968 | €22,836 | +€7,868 | +52.6% |
| Trade receivables | 40 | €14,968 | €20,566 | +€5,598 | +37.4% |
| Other amounts receivable | 41 | - | €2,270 | +€2,270 | |
| Cash at bank and in hand | 54/58 | €104,893 | €69,039 | -€35,854 | -34.2% |
| Deferred charges and accrued income | 490/1 | €1,263 | €1,139 | -€125 | -9.9% |
| Total equity and liabilities | 10/49 | €186,911 | €132,963 | -€53,948 | -28.9% |
| Equity | 10/15 | €153,332 | €3,000 | -€150,332 | -98.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,332 | - | -€150,332 | |
| Amounts payable | 17/49 | €33,579 | €129,963 | +€96,384 | +287% |
| Amounts payable after more than one year | 17 | €2,166 | - | -€2,166 | |
| Financial debts | 170/4 | €2,166 | - | -€2,166 | |
| Amounts payable within one year | 42/48 | €31,413 | €129,963 | +€98,550 | +314% |
| Current portion of amounts payable after more than one year | 42 | €5,020 | €2,166 | -€2,854 | -56.8% |
| Trade debts | 44 | €2,720 | €8,462 | +€5,742 | +211% |
| Suppliers | 440/4 | €2,720 | €8,462 | +€5,742 | +211% |
| Taxes, remuneration and social security | 45 | €23,673 | €7,392 | -€16,282 | -68.8% |
| Taxes | 450/3 | €22,238 | €7,392 | -€14,846 | -66.8% |
| Remuneration and social security | 454/9 | €1,436 | - | -€1,436 | |
| Other amounts payable | 47/48 | - | €111,944 | +€111,944 | |
| Non-recurring operating income | 76A | - | €2,296 | +€2,296 | |
| Remuneration, social security and pensions | 62 | €800 | €592 | -€208 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,208 | €11,940 | +€2,733 | +29.7% |
| Other operating charges | 640/8 | €763 | €1,150 | +€387 | +50.8% |
| Gross operating margin | 9900 | €80,114 | €76,078 | -€4,036 | -5.0% |
| Operating profit (loss) | 9901 | €69,344 | €62,396 | -€6,948 | -10.0% |
| Financial income | 75/76B | €891 | - | -€891 | |
| Recurring financial income | 75 | €891 | - | -€891 | |
| Financial charges | 65/66B | €793 | €537 | -€256 | -32.2% |
| Recurring financial charges | 65 | €793 | €537 | -€256 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €69,442 | €61,858 | -€7,584 | -10.9% |
| Income taxes | 67/77 | €14,025 | €12,893 | -€1,132 | -8.1% |
| Profit (loss) for the period | 9904 | €55,417 | €48,966 | -€6,451 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,417 | €48,966 | -€6,451 | -11.6% |
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 28 October 2026 via checked.be.