Jm-Tech: what changed
Jm-Tech
Largest movements
- Cash -€18,911
down €18,911 (-66.5%), from €28,455 to €9,544
mainly Investment in fixed assets (net) (-€45,568) and Net result for the year (-€17,909)
- Tangible fixed assets +€17,102
up €17,102 (+34.1%), from €50,177 to €67,278
of which Furniture and vehicles: +€20,028
- Receivables within one year +€2,612
up €2,612 (+46.2%), from €5,655 to €8,267
of which Other amounts receivable: +€4,480
- Other debts +€30,048
up €30,048 (+3,711%), from €810 to €30,858
- Profit (loss) carried forward -€17,909
new in 2025: -€17,909
- Tax, wage and social debts -€10,607
down €10,607 (-47.1%), from €22,519 to €11,913
of which Taxes: -€13,703
- Gross operating margin -€31,243
down €31,243 (-66.7%), from €46,871 to €15,629
- Depreciation +€12,237
up €12,237 (+75.4%), from €16,230 to €28,466
- Taxes -€8,504
down €8,504 (-100%), from €8,504 to €0
- Other operating charges +€2,946
up €2,946 (+149%), from €1,983 to €4,929
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,287 | €85,089 | +€802 | +1.0% |
| Fixed assets | 21/28 | €50,177 | €67,278 | +€17,102 | +34.1% |
| Tangible fixed assets | 22/27 | €50,177 | €67,278 | +€17,102 | +34.1% |
| Plant, machinery and equipment | 23 | €17,687 | €14,761 | -€2,926 | -16.5% |
| Furniture and vehicles | 24 | €32,490 | €52,517 | +€20,028 | +61.6% |
| Current assets | 29/58 | €34,110 | €17,811 | -€16,299 | -47.8% |
| Amounts receivable within one year | 40/41 | €5,655 | €8,267 | +€2,612 | +46.2% |
| Trade receivables | 40 | €4,411 | €2,543 | -€1,868 | -42.4% |
| Other amounts receivable | 41 | €1,244 | €5,724 | +€4,480 | +360% |
| Cash at bank and in hand | 54/58 | €28,455 | €9,544 | -€18,911 | -66.5% |
| Total equity and liabilities | 10/49 | €84,287 | €85,089 | +€802 | +1.0% |
| Equity | 10/15 | €60,094 | €42,184 | -€17,909 | -29.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,094 | €55,094 | = | 0.0% |
| Distributable reserves | 133 | €55,094 | €55,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,909 | -€17,909 | |
| Amounts payable | 17/49 | €24,193 | €42,905 | +€18,712 | +77.3% |
| Amounts payable within one year | 42/48 | €24,193 | €42,905 | +€18,712 | +77.3% |
| Trade debts | 44 | €864 | €134 | -€730 | -84.5% |
| Suppliers | 440/4 | €864 | €134 | -€730 | -84.5% |
| Taxes, remuneration and social security | 45 | €22,519 | €11,913 | -€10,607 | -47.1% |
| Taxes | 450/3 | €22,519 | €8,816 | -€13,703 | -60.9% |
| Remuneration and social security | 454/9 | - | €3,096 | +€3,096 | |
| Other amounts payable | 47/48 | €810 | €30,858 | +€30,048 | +3,711% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,230 | €28,466 | +€12,237 | +75.4% |
| Other operating charges | 640/8 | €1,983 | €4,929 | +€2,946 | +149% |
| Gross operating margin | 9900 | €46,871 | €15,629 | -€31,243 | -66.7% |
| Operating profit (loss) | 9901 | €28,658 | -€17,767 | -€46,425 | |
| Financial income | 75/76B | €53 | €14 | -€40 | -74.6% |
| Recurring financial income | 75 | €53 | €14 | -€40 | -74.6% |
| Financial charges | 65/66B | €74 | €156 | +€83 | +112% |
| Recurring financial charges | 65 | €74 | €156 | +€83 | +112% |
| Profit (loss) for the period before taxes | 9903 | €28,638 | -€17,909 | -€46,547 | |
| Income taxes | 67/77 | €8,504 | €0 | -€8,504 | -100% |
| Profit (loss) for the period | 9904 | €20,134 | -€17,909 | -€38,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,134 | -€17,909 | -€38,043 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.