JL-Technics: 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.
JL-Technics
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash -€41,241
down €41,241 (-28.6%), from €144,393 to €103,153
mainly Receivables after one year (-€100,000) and Trade debts (-€9,116)
- Tangible fixed assets +€6,239
up €6,239 (+95.5%), from €6,535 to €12,774
of which Furniture and vehicles: +€3,125
- Deferred charges and accrued income +€4,718
up €4,718 (+1,689%), from €279 to €4,997
- Receivables within one year +€3,229
up €3,229 (+18.8%), from €17,219 to €20,448
of which Trade receivables: +€2,454
- Reserves +€71,305
up €71,305 (+52.0%), from €137,082 to €208,387
- Trade debts -€9,116
down €9,116 (-53.0%), from €17,208 to €8,092
- Other debts +€7,014
up €7,014 (+108%), from €6,507 to €13,521
- Tax, wage and social debts +€3,442
up €3,442 (+109%), from €3,155 to €6,598
of which Taxes: +€3,202
- Gross operating margin +€14,645
up €14,645 (+17.6%), from €83,201 to €97,846
- Taxes +€5,964
up €5,964 (+27.6%), from €21,596 to €27,560
- Financial income +€3,994
up €3,994 (+69,344%), from €6 to €4,000
- Depreciation -€1,997
down €1,997 (-47.7%), from €4,184 to €2,187
- Other operating charges -€1,565
down €1,565 (-70.4%), from €2,221 to €657
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 | €168,953 | €241,598 | +€72,646 | +43.0% |
| Fixed assets | 21/28 | €7,061 | €13,001 | +€5,939 | +84.1% |
| Intangible fixed assets | 21 | €527 | €227 | -€300 | -56.9% |
| Tangible fixed assets | 22/27 | €6,535 | €12,774 | +€6,239 | +95.5% |
| Plant, machinery and equipment | 23 | €5,636 | €8,750 | +€3,114 | +55.2% |
| Furniture and vehicles | 24 | €899 | €4,024 | +€3,125 | +348% |
| Current assets | 29/58 | €161,891 | €228,598 | +€66,706 | +41.2% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €17,219 | €20,448 | +€3,229 | +18.8% |
| Trade receivables | 40 | €15,815 | €18,269 | +€2,454 | +15.5% |
| Other amounts receivable | 41 | €1,404 | €2,178 | +€775 | +55.2% |
| Cash at bank and in hand | 54/58 | €144,393 | €103,153 | -€41,241 | -28.6% |
| Deferred charges and accrued income | 490/1 | €279 | €4,997 | +€4,718 | +1,689% |
| Total equity and liabilities | 10/49 | €168,953 | €241,598 | +€72,646 | +43.0% |
| Equity | 10/15 | €142,082 | €213,387 | +€71,305 | +50.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €137,082 | €208,387 | +€71,305 | +52.0% |
| Distributable reserves | 133 | €137,082 | €208,387 | +€71,305 | +52.0% |
| Amounts payable | 17/49 | €26,871 | €28,211 | +€1,340 | +5.0% |
| Amounts payable within one year | 42/48 | €26,871 | €28,211 | +€1,340 | +5.0% |
| Trade debts | 44 | €17,208 | €8,092 | -€9,116 | -53.0% |
| Suppliers | 440/4 | €17,208 | €8,092 | -€9,116 | -53.0% |
| Taxes, remuneration and social security | 45 | €3,155 | €6,598 | +€3,442 | +109% |
| Taxes | 450/3 | €3,155 | €6,358 | +€3,202 | +101% |
| Remuneration and social security | 454/9 | - | €240 | +€240 | |
| Other amounts payable | 47/48 | €6,507 | €13,521 | +€7,014 | +108% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €365 | €0 | -€365 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,184 | €2,187 | -€1,997 | -47.7% |
| Other operating charges | 640/8 | €2,221 | €657 | -€1,565 | -70.4% |
| Gross operating margin | 9900 | €83,201 | €97,846 | +€14,645 | +17.6% |
| Operating profit (loss) | 9901 | €76,795 | €95,002 | +€18,207 | +23.7% |
| Financial income | 75/76B | €6 | €4,000 | +€3,994 | +69,344% |
| Recurring financial income | 75 | €6 | €4,000 | +€3,994 | +69,344% |
| Financial charges | 65/66B | €320 | €137 | -€183 | -57.3% |
| Recurring financial charges | 65 | €320 | €137 | -€183 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €76,481 | €98,865 | +€22,384 | +29.3% |
| Income taxes | 67/77 | €21,596 | €27,560 | +€5,964 | +27.6% |
| Profit (loss) for the period | 9904 | €54,885 | €71,305 | +€16,420 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,885 | €71,305 | +€16,420 | +29.9% |
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 17 October 2026 via checked.be.