JMP 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.
JMP Technics
Largest movements
- Financial fixed assets -€800,000
down €800,000 (-100%), from €800,000 to €0
- Receivables after one year +€800,000
new in 2026: €800,000
- Receivables within one year -€18,308
down €18,308 (-33.9%), from €54,004 to €35,696
of which Trade receivables: -€13,239
- Current investments -€17,914
down €17,914 (-100%), from €17,914 to €0
- Cash +€15,448
up €15,448 (+95.4%), from €16,193 to €31,641
mainly Investment in fixed assets (net) (+€779,361) and Other debts (+€141,058)
- Other debts +€141,058
up €141,058 (+314%), from €44,975 to €186,033
- Debts after one year -€125,268
down €125,268 (-19.2%), from €653,272 to €528,003
- Reserves -€77,138
down €77,138 (-45.0%), from €171,334 to €94,196
- Tax, wage and social debts +€19,153
up €19,153 (+51.1%), from €37,492 to €56,645
of which Taxes: +€14,837
- Accrued charges and deferred income +€10,242
up €10,242 (+59.2%), from €17,313 to €27,555
- Gross operating margin +€43,353
up €43,353 (+19.7%), from €219,517 to €262,870
- Taxes +€13,258
up €13,258 (+60.4%), from €21,947 to €35,205
- Financial charges -€11,618
down €11,618 (-20.9%), from €55,530 to €43,912
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €973,540 | €937,310 | -€36,229 | -3.7% |
| Fixed assets | 21/28 | €862,138 | €58,287 | -€803,851 | -93.2% |
| Intangible fixed assets | 21 | €414 | €0 | -€414 | -100% |
| Tangible fixed assets | 22/27 | €61,725 | €58,287 | -€3,437 | -5.6% |
| Furniture and vehicles | 24 | €43,909 | €38,878 | -€5,030 | -11.5% |
| Other tangible fixed assets | 26 | €17,816 | €19,409 | +€1,593 | +8.9% |
| Financial fixed assets | 28 | €800,000 | €0 | -€800,000 | -100% |
| Current assets | 29/58 | €111,401 | €879,023 | +€767,622 | +689% |
| Amounts receivable after more than one year | 29 | - | €800,000 | +€800,000 | |
| Other amounts receivable | 291 | - | €800,000 | +€800,000 | |
| Amounts receivable within one year | 40/41 | €54,004 | €35,696 | -€18,308 | -33.9% |
| Trade receivables | 40 | €39,103 | €25,864 | -€13,239 | -33.9% |
| Other amounts receivable | 41 | €14,901 | €9,832 | -€5,069 | -34.0% |
| Current investments | 50/53 | €17,914 | €0 | -€17,914 | -100% |
| Cash at bank and in hand | 54/58 | €16,193 | €31,641 | +€15,448 | +95.4% |
| Deferred charges and accrued income | 490/1 | €23,290 | €11,686 | -€11,604 | -49.8% |
| Total equity and liabilities | 10/49 | €973,540 | €937,310 | -€36,229 | -3.7% |
| Equity | 10/15 | €189,934 | €112,796 | -€77,138 | -40.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,334 | €94,196 | -€77,138 | -45.0% |
| Distributable reserves | 133 | €171,334 | €94,196 | -€77,138 | -45.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €783,605 | €824,515 | +€40,909 | +5.2% |
| Amounts payable after more than one year | 17 | €653,272 | €528,003 | -€125,268 | -19.2% |
| Financial debts | 170/4 | €653,272 | €528,003 | -€125,268 | -19.2% |
| Amounts payable within one year | 42/48 | €113,021 | €268,957 | +€155,936 | +138% |
| Current portion of amounts payable after more than one year | 42 | €24,174 | €23,768 | -€405 | -1.7% |
| Trade debts | 44 | €6,380 | €2,510 | -€3,870 | -60.7% |
| Suppliers | 440/4 | €6,380 | €2,510 | -€3,870 | -60.7% |
| Taxes, remuneration and social security | 45 | €37,492 | €56,645 | +€19,153 | +51.1% |
| Taxes | 450/3 | €21,622 | €36,459 | +€14,837 | +68.6% |
| Remuneration and social security | 454/9 | €15,870 | €20,186 | +€4,316 | +27.2% |
| Other amounts payable | 47/48 | €44,975 | €186,033 | +€141,058 | +314% |
| Accrued charges and deferred income | 492/3 | €17,313 | €27,555 | +€10,242 | +59.2% |
| Remuneration, social security and pensions | 62 | €103,038 | €105,530 | +€2,492 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,384 | €24,490 | +€1,106 | +4.7% |
| Other operating charges | 640/8 | €989 | €1,013 | +€24 | +2.4% |
| Gross operating margin | 9900 | €219,517 | €262,870 | +€43,353 | +19.7% |
| Operating profit (loss) | 9901 | €92,106 | €131,836 | +€39,731 | +43.1% |
| Financial income | 75/76B | €40,705 | €40,143 | -€562 | -1.4% |
| Recurring financial income | 75 | €35,360 | €40,143 | +€4,783 | +13.5% |
| Non-recurring financial income | 76B | €5,345 | €0 | -€5,345 | -100% |
| Financial charges | 65/66B | €55,530 | €43,912 | -€11,618 | -20.9% |
| Recurring financial charges | 65 | €55,530 | €43,912 | -€11,618 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €77,281 | €128,067 | +€50,786 | +65.7% |
| Income taxes | 67/77 | €21,947 | €35,205 | +€13,258 | +60.4% |
| Profit (loss) for the period | 9904 | €55,334 | €92,862 | +€37,527 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,334 | €92,862 | +€37,527 | +67.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.