JH 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.
JH Technics
Largest movements
- Current investments +€60,142
up €60,142 (+400.9%), from €15,000 to €75,142
- Receivables within one year -€24,548
down €24,548 (-65.6%), from €37,448 to €12,900
- Cash +€13,679
up €13,679 (+76.2%), from €17,954 to €31,633
mainly Net result for the year (+€56,147) and Receivables within one year (+€24,548)
- Tangible fixed assets -€9,607
down €9,607 (-22.5%), from €42,762 to €33,155
of which Furniture and vehicles: -€8,811
- Reserves +€56,147
up €56,147 (+213.7%), from €26,273 to €82,420
- Tax, wage and social debts -€9,796
down €9,796 (-29.3%), from €33,399 to €23,603
of which Remuneration and social security: -€8,349
- Other debts -€5,359
down €5,359 (-12.9%), from €41,699 to €36,340
- Gross operating margin +€37,487
up €37,487 (+75.2%), from €49,845 to €87,332
- Taxes +€10,123
up €10,123 (+148.8%), from €6,805 to €16,928
- Depreciation +€4,553
up €4,553 (+72.0%), from €6,321 to €10,874
- Financial charges +€2,674
up €2,674 (+3518.4%), from €76 to €2,750
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 | €115,880 | €155,415 | +€39,535 | +34.1% |
| Fixed assets | 21/28 | €42,762 | €33,155 | -€9,607 | -22.5% |
| Tangible fixed assets | 22/27 | €42,762 | €33,155 | -€9,607 | -22.5% |
| Plant, machinery and equipment | 23 | €2,713 | €1,917 | -€796 | -29.3% |
| Furniture and vehicles | 24 | €40,049 | €31,238 | -€8,811 | -22.0% |
| Current assets | 29/58 | €73,118 | €122,260 | +€49,142 | +67.2% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,448 | €12,900 | -€24,548 | -65.6% |
| Trade receivables | 40 | €37,448 | €12,900 | -€24,548 | -65.6% |
| Current investments | 50/53 | €15,000 | €75,142 | +€60,142 | +400.9% |
| Cash at bank and in hand | 54/58 | €17,954 | €31,633 | +€13,679 | +76.2% |
| Deferred charges and accrued income | 490/1 | €2,466 | €2,335 | -€131 | -5.3% |
| Total equity and liabilities | 10/49 | €115,880 | €155,415 | +€39,535 | +34.1% |
| Equity | 10/15 | €38,673 | €94,820 | +€56,147 | +145.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,273 | €82,420 | +€56,147 | +213.7% |
| Distributable reserves | 133 | €26,273 | €82,420 | +€56,147 | +213.7% |
| Amounts payable | 17/49 | €77,207 | €60,595 | -€16,612 | -21.5% |
| Amounts payable within one year | 42/48 | €77,207 | €60,595 | -€16,612 | -21.5% |
| Trade debts | 44 | €2,109 | €652 | -€1,457 | -69.1% |
| Suppliers | 440/4 | €2,109 | €652 | -€1,457 | -69.1% |
| Taxes, remuneration and social security | 45 | €33,399 | €23,603 | -€9,796 | -29.3% |
| Taxes | 450/3 | €25,050 | €23,603 | -€1,447 | -5.8% |
| Remuneration and social security | 454/9 | €8,349 | - | -€8,349 | |
| Other amounts payable | 47/48 | €41,699 | €36,340 | -€5,359 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,321 | €10,874 | +€4,553 | +72.0% |
| Other operating charges | 640/8 | €878 | €835 | -€43 | -4.9% |
| Gross operating margin | 9900 | €49,845 | €87,332 | +€37,487 | +75.2% |
| Operating profit (loss) | 9901 | €42,646 | €75,623 | +€32,977 | +77.3% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €76 | €2,750 | +€2,674 | +3518.4% |
| Recurring financial charges | 65 | €76 | €2,750 | +€2,674 | +3518.4% |
| Profit (loss) for the period before taxes | 9903 | €42,570 | €73,075 | +€30,505 | +71.7% |
| Income taxes | 67/77 | €6,805 | €16,928 | +€10,123 | +148.8% |
| Profit (loss) for the period | 9904 | €35,765 | €56,147 | +€20,382 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,765 | €56,147 | +€20,382 | +57.0% |
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 5 October 2026 via checked.be.