JJ 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.
JJ Technics
Largest movements
- Cash +€86,485
up €86,485 (+95.8%), from €90,301 to €176,786
mainly Net result for the year (+€83,270) and Tax, wage and social debts (+€30,110)
- Receivables within one year +€48,987
up €48,987 (+193.5%), from €25,321 to €74,308
of which Trade receivables: +€47,201
- Stocks and contracts -€9,679
down €9,679 (-29.0%), from €33,368 to €23,689
- Tangible fixed assets -€7,576
down €7,576 (-18.3%), from €41,435 to €33,859
of which Furniture and vehicles: -€6,329
- Reserves +€82,437
up €82,437 (+57.6%), from €143,013 to €225,450
- Tax, wage and social debts +€30,110
up €30,110 (+839.6%), from €3,586 to €33,696
- Trade debts +€4,142
up €4,142 (+16.5%), from €25,113 to €29,255
- Gross operating margin +€28,997
up €28,997 (+29.6%), from €98,126 to €127,123
- Taxes +€7,610
up €7,610 (+30.2%), from €25,186 to €32,796
- Depreciation +€5,231
up €5,231 (+78.6%), from €6,654 to €11,885
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 | €192,516 | €312,401 | +€119,885 | +62.3% |
| Fixed assets | 21/28 | €41,435 | €33,859 | -€7,576 | -18.3% |
| Tangible fixed assets | 22/27 | €41,435 | €33,859 | -€7,576 | -18.3% |
| Plant, machinery and equipment | 23 | €4,114 | €2,866 | -€1,247 | -30.3% |
| Furniture and vehicles | 24 | €37,321 | €30,992 | -€6,329 | -17.0% |
| Current assets | 29/58 | €151,081 | €278,542 | +€127,461 | +84.4% |
| Stocks and contracts in progress | 3 | €33,368 | €23,689 | -€9,679 | -29.0% |
| Stocks | 30/36 | €33,368 | €23,689 | -€9,679 | -29.0% |
| Amounts receivable within one year | 40/41 | €25,321 | €74,308 | +€48,987 | +193.5% |
| Trade receivables | 40 | €19,248 | €66,449 | +€47,201 | +245.2% |
| Other amounts receivable | 41 | €6,073 | €7,859 | +€1,786 | +29.4% |
| Cash at bank and in hand | 54/58 | €90,301 | €176,786 | +€86,485 | +95.8% |
| Deferred charges and accrued income | 490/1 | €2,091 | €3,759 | +€1,668 | +79.8% |
| Total equity and liabilities | 10/49 | €192,516 | €312,401 | +€119,885 | +62.3% |
| Equity | 10/15 | €146,013 | €228,450 | +€82,437 | +56.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €143,013 | €225,450 | +€82,437 | +57.6% |
| Distributable reserves | 133 | €143,013 | €225,450 | +€82,437 | +57.6% |
| Amounts payable | 17/49 | €46,503 | €83,951 | +€37,448 | +80.5% |
| Amounts payable within one year | 42/48 | €46,503 | €83,151 | +€36,648 | +78.8% |
| Trade debts | 44 | €25,113 | €29,255 | +€4,142 | +16.5% |
| Suppliers | 440/4 | €25,113 | €29,255 | +€4,142 | +16.5% |
| Taxes, remuneration and social security | 45 | €3,586 | €33,696 | +€30,110 | +839.6% |
| Taxes | 450/3 | €3,586 | €33,696 | +€30,110 | +839.6% |
| Other amounts payable | 47/48 | €17,804 | €20,200 | +€2,396 | +13.5% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,654 | €11,885 | +€5,231 | +78.6% |
| Other operating charges | 640/8 | €366 | €257 | -€110 | -29.9% |
| Gross operating margin | 9900 | €98,126 | €127,123 | +€28,997 | +29.6% |
| Operating profit (loss) | 9901 | €91,106 | €114,982 | +€23,875 | +26.2% |
| Financial income | 75/76B | €6 | €1,168 | +€1,162 | +20313.5% |
| Recurring financial income | 75 | €6 | €1,168 | +€1,162 | +20313.5% |
| Financial charges | 65/66B | €186 | €83 | -€103 | -55.2% |
| Recurring financial charges | 65 | €186 | €83 | -€103 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €90,926 | €116,066 | +€25,140 | +27.6% |
| Income taxes | 67/77 | €25,186 | €32,796 | +€7,610 | +30.2% |
| Profit (loss) for the period | 9904 | €65,740 | €83,270 | +€17,530 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,740 | €83,270 | +€17,530 | +26.7% |
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 2 October 2026 via checked.be.