JM-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.
JM-TECHNICS
Largest movements
- Receivables within one year +€21,403
up €21,403 (+67.0%), from €31,959 to €53,362
of which Trade receivables: +€19,274
- Tangible fixed assets +€16,613
up €16,613 (+53.4%), from €31,137 to €47,749
of which Furniture and vehicles: +€21,764
- Deferred charges and accrued income +€2,734
up €2,734 (+163%), from €1,679 to €4,413
- Reserves +€31,708
up €31,708 (+1,705%), from €1,860 to €33,568
of which Distributable reserves: +€31,708
- Trade debts +€10,288
up €10,288 (+294%), from €3,496 to €13,784
- Debts after one year +€8,870
up €8,870 (+342%), from €2,590 to €11,461
- Profit (loss) carried forward -€7,699
no longer reported in 2025 (was €7,699)
- Accrued charges and deferred income -€2,503
down €2,503 (-25.7%), from €9,736 to €7,233
- Gross operating margin +€11,076
up €11,076 (+25.9%), from €42,808 to €53,884
- Taxes +€8,265
up €8,265 (+658%), from €1,256 to €9,521
- Financial charges -€3,467
down €3,467 (-64.7%), from €5,355 to €1,889
- Depreciation +€2,402
up €2,402 (+16.1%), from €14,957 to €17,358
- Other operating charges -€616
down €616 (-33.8%), from €1,822 to €1,206
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 | €68,766 | €108,954 | +€40,188 | +58.4% |
| Fixed assets | 21/28 | €34,656 | €50,268 | +€15,613 | +45.1% |
| Intangible fixed assets | 21 | €1,419 | €419 | -€1,000 | -70.5% |
| Tangible fixed assets | 22/27 | €31,137 | €47,749 | +€16,613 | +53.4% |
| Plant, machinery and equipment | 23 | €20,342 | €15,191 | -€5,151 | -25.3% |
| Furniture and vehicles | 24 | €10,795 | €32,558 | +€21,764 | +202% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €34,110 | €58,685 | +€24,575 | +72.0% |
| Amounts receivable within one year | 40/41 | €31,959 | €53,362 | +€21,403 | +67.0% |
| Trade receivables | 40 | €26,959 | €46,233 | +€19,274 | +71.5% |
| Other amounts receivable | 41 | €5,000 | €7,130 | +€2,130 | +42.6% |
| Cash at bank and in hand | 54/58 | €472 | €910 | +€438 | +92.8% |
| Deferred charges and accrued income | 490/1 | €1,679 | €4,413 | +€2,734 | +163% |
| Total equity and liabilities | 10/49 | €68,766 | €108,954 | +€40,188 | +58.4% |
| Equity | 10/15 | €28,159 | €52,168 | +€24,010 | +85.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €33,568 | +€31,708 | +1,705% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €31,708 | +€31,708 | |
| Profit (loss) carried forward | 14 | €7,699 | - | -€7,699 | |
| Amounts payable | 17/49 | €40,607 | €56,785 | +€16,178 | +39.8% |
| Amounts payable after more than one year | 17 | €2,590 | €11,461 | +€8,870 | +342% |
| Financial debts | 170/4 | €2,590 | €11,461 | +€8,870 | +342% |
| Amounts payable within one year | 42/48 | €28,281 | €38,091 | +€9,811 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €9,777 | €10,633 | +€856 | +8.8% |
| Financial debts | 43 | €1,446 | - | -€1,446 | |
| Credit institutions | 430/8 | €1,446 | - | -€1,446 | |
| Trade debts | 44 | €3,496 | €13,784 | +€10,288 | +294% |
| Suppliers | 440/4 | €3,496 | €13,784 | +€10,288 | +294% |
| Taxes, remuneration and social security | 45 | €1,570 | €3,457 | +€1,887 | +120% |
| Taxes | 450/3 | €1,570 | €3,457 | +€1,887 | +120% |
| Other amounts payable | 47/48 | €11,991 | €10,218 | -€1,773 | -14.8% |
| Accrued charges and deferred income | 492/3 | €9,736 | €7,233 | -€2,503 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,957 | €17,358 | +€2,402 | +16.1% |
| Other operating charges | 640/8 | €1,822 | €1,206 | -€616 | -33.8% |
| Gross operating margin | 9900 | €42,808 | €53,884 | +€11,076 | +25.9% |
| Operating profit (loss) | 9901 | €26,030 | €35,319 | +€9,290 | +35.7% |
| Financial income | 75/76B | €290 | €100 | -€190 | -65.4% |
| Recurring financial income | 75 | €290 | €100 | -€190 | -65.4% |
| Financial charges | 65/66B | €5,355 | €1,889 | -€3,467 | -64.7% |
| Recurring financial charges | 65 | €5,355 | €1,889 | -€3,467 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €20,965 | €33,531 | +€12,567 | +59.9% |
| Income taxes | 67/77 | €1,256 | €9,521 | +€8,265 | +658% |
| Profit (loss) for the period | 9904 | €19,709 | €24,010 | +€4,301 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,709 | €24,010 | +€4,301 | +21.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.