JMC 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.
JMC Technics
Largest movements
- Stocks and contracts +€181,528
up €181,528 (+864.4%), from €21,000 to €202,528
- Cash -€13,054
down €13,054 (-70.4%), from €18,555 to €5,501
mainly Stocks and contracts (-€181,528) and Accrued charges and deferred income (-€11,553)
- Current portion of long-term debt +€117,879
new in 2025: €117,879
- Profit (loss) carried forward +€46,089
up €46,089 (+92.1%), from €50,017 to €96,106
- Other debts +€15,835
up €15,835 (+535.1%), from €2,960 to €18,795
- Accrued charges and deferred income -€11,553
no longer reported in 2025 (was €11,553)
- Trade debts +€4,456
up €4,456 (+12.6%), from €35,298 to €39,754
- Gross operating margin +€84,046
up €84,046, from -€4,744 to €79,302
- Taxes +€10,133
up €10,133 (+6232.3%), from €163 to €10,296
- Other operating charges +€6,457
up €6,457 (+10902.6%), from €59 to €6,516
- Staff costs +€5,669
up €5,669 (+322.1%), from €1,760 to €7,429
- Financial charges +€3,361
up €3,361 (+3618.7%), from €93 to €3,454
of which Financial charges: +€3,111
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 | €116,306 | €285,412 | +€169,107 | +145.4% |
| Fixed assets | 21/28 | €19,657 | €17,523 | -€2,133 | -10.9% |
| Tangible fixed assets | 22/27 | €19,657 | €17,523 | -€2,133 | -10.9% |
| Plant, machinery and equipment | 23 | €6,367 | €9,015 | +€2,648 | +41.6% |
| Furniture and vehicles | 24 | €13,289 | €8,508 | -€4,781 | -36.0% |
| Current assets | 29/58 | €96,649 | €267,889 | +€171,240 | +177.2% |
| Stocks and contracts in progress | 3 | €21,000 | €202,528 | +€181,528 | +864.4% |
| Stocks | 30/36 | €21,000 | €202,528 | +€181,528 | +864.4% |
| Amounts receivable within one year | 40/41 | €55,717 | €55,981 | +€264 | +0.5% |
| Trade receivables | 40 | €33,271 | €32,013 | -€1,258 | -3.8% |
| Other amounts receivable | 41 | €22,446 | €23,968 | +€1,522 | +6.8% |
| Cash at bank and in hand | 54/58 | €18,555 | €5,501 | -€13,054 | -70.4% |
| Deferred charges and accrued income | 490/1 | €1,377 | €3,878 | +€2,501 | +181.6% |
| Total equity and liabilities | 10/49 | €116,306 | €285,412 | +€169,107 | +145.4% |
| Equity | 10/15 | €55,017 | €101,106 | +€46,089 | +83.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,017 | €96,106 | +€46,089 | +92.1% |
| Amounts payable | 17/49 | €61,289 | €184,306 | +€123,018 | +200.7% |
| Amounts payable within one year | 42/48 | €49,735 | €184,306 | +€134,571 | +270.6% |
| Current portion of amounts payable after more than one year | 42 | - | €117,879 | +€117,879 | |
| Trade debts | 44 | €35,298 | €39,754 | +€4,456 | +12.6% |
| Suppliers | 440/4 | €35,298 | €39,754 | +€4,456 | +12.6% |
| Taxes, remuneration and social security | 45 | €11,478 | €7,879 | -€3,599 | -31.4% |
| Taxes | 450/3 | €11,478 | €5,855 | -€5,623 | -49.0% |
| Remuneration and social security | 454/9 | - | €2,024 | +€2,024 | |
| Other amounts payable | 47/48 | €2,960 | €18,795 | +€15,835 | +535.1% |
| Accrued charges and deferred income | 492/3 | €11,553 | - | -€11,553 | |
| Remuneration, social security and pensions | 62 | €1,760 | €7,429 | +€5,669 | +322.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,070 | €5,802 | -€2,268 | -28.1% |
| Other operating charges | 640/8 | €59 | €6,516 | +€6,457 | +10902.6% |
| Gross operating margin | 9900 | -€4,744 | €79,302 | +€84,046 | |
| Operating profit (loss) | 9901 | -€14,633 | €59,555 | +€74,189 | |
| Financial income | 75/76B | €64 | €283 | +€218 | +338.8% |
| Recurring financial income | 75 | €64 | €283 | +€218 | +338.8% |
| Financial charges | 65/66B | €93 | €3,454 | +€3,361 | +3618.7% |
| Recurring financial charges | 65 | €93 | €3,204 | +€3,111 | +3349.6% |
| Non-recurring financial charges | 66B | - | €250 | +€250 | |
| Profit (loss) for the period before taxes | 9903 | -€14,662 | €56,384 | +€71,046 | |
| Income taxes | 67/77 | €163 | €10,296 | +€10,133 | +6232.3% |
| Profit (loss) for the period | 9904 | -€14,824 | €46,089 | +€60,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,824 | €46,089 | +€60,913 |
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 8 October 2026 via checked.be.