JMT 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.
JMT TECHNICS
Largest movements
- Receivables within one year +€191,549
up €191,549 (+336.1%), from €56,984 to €248,533
of which Trade receivables: +€199,374
- Cash -€60,787
down €60,787 (-30.3%), from €200,368 to €139,581
mainly Receivables within one year (-€191,549) and Tax, wage and social debts (-€6,293)
- Deferred charges and accrued income -€39,915
down €39,915 (-82.9%), from €48,171 to €8,256
- Tangible fixed assets -€15,533
down €15,533 (-45.1%), from €34,429 to €18,896
of which Furniture and vehicles: -€14,939
- Trade debts +€69,683
up €69,683 (+166.4%), from €41,869 to €111,552
- Tax, wage and social debts -€6,293
down €6,293 (-86.5%), from €7,273 to €980
of which Taxes: -€5,898
- Other debts +€6,270
up €6,270 (+125.1%), from €5,013 to €11,283
- Profit (loss) carried forward +€6,227
up €6,227 (+2.3%), from €271,797 to €278,024
- Staff costs +€36,261
up €36,261 (+436.5%), from €8,307 to €44,568
- Gross operating margin +€27,067
up €27,067 (+30.9%), from €87,644 to €114,711
- Financial charges -€12,839
down €12,839 (-23.6%), from €54,318 to €41,479
- Financial income -€6,000
down €6,000 (-84.8%), from €7,072 to €1,072
- Other operating charges -€4,855
down €4,855 (-62.2%), from €7,803 to €2,948
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 | €347,062 | €422,291 | +€75,229 | +21.7% |
| Fixed assets | 21/28 | €35,814 | €20,196 | -€15,618 | -43.6% |
| Tangible fixed assets | 22/27 | €34,429 | €18,896 | -€15,533 | -45.1% |
| Plant, machinery and equipment | 23 | €1,271 | €677 | -€594 | -46.7% |
| Furniture and vehicles | 24 | €33,158 | €18,220 | -€14,939 | -45.1% |
| Financial fixed assets | 28 | €1,385 | €1,300 | -€85 | -6.1% |
| Current assets | 29/58 | €311,248 | €402,094 | +€90,846 | +29.2% |
| Stocks and contracts in progress | 3 | €5,725 | €5,725 | = | 0.0% |
| Stocks | 30/36 | €5,725 | €5,725 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,984 | €248,533 | +€191,549 | +336.1% |
| Trade receivables | 40 | - | €199,374 | +€199,374 | |
| Other amounts receivable | 41 | €56,984 | €49,159 | -€7,825 | -13.7% |
| Cash at bank and in hand | 54/58 | €200,368 | €139,581 | -€60,787 | -30.3% |
| Deferred charges and accrued income | 490/1 | €48,171 | €8,256 | -€39,915 | -82.9% |
| Total equity and liabilities | 10/49 | €347,062 | €422,291 | +€75,229 | +21.7% |
| Equity | 10/15 | €292,248 | €298,476 | +€6,227 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,797 | €278,024 | +€6,227 | +2.3% |
| Amounts payable | 17/49 | €54,814 | €123,815 | +€69,001 | +125.9% |
| Amounts payable within one year | 42/48 | €54,814 | €123,815 | +€69,001 | +125.9% |
| Trade debts | 44 | €41,869 | €111,552 | +€69,683 | +166.4% |
| Suppliers | 440/4 | €41,869 | €111,552 | +€69,683 | +166.4% |
| Advances received on contracts in progress | 46 | €658 | - | -€658 | |
| Taxes, remuneration and social security | 45 | €7,273 | €980 | -€6,293 | -86.5% |
| Taxes | 450/3 | €6,370 | €472 | -€5,898 | -92.6% |
| Remuneration and social security | 454/9 | €904 | €508 | -€395 | -43.8% |
| Other amounts payable | 47/48 | €5,013 | €11,283 | +€6,270 | +125.1% |
| Remuneration, social security and pensions | 62 | €8,307 | €44,568 | +€36,261 | +436.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,427 | €16,139 | -€2,288 | -12.4% |
| Other operating charges | 640/8 | €7,803 | €2,948 | -€4,855 | -62.2% |
| Gross operating margin | 9900 | €87,644 | €114,711 | +€27,067 | +30.9% |
| Operating profit (loss) | 9901 | €53,106 | €51,056 | -€2,051 | -3.9% |
| Financial income | 75/76B | €7,072 | €1,072 | -€6,000 | -84.8% |
| Recurring financial income | 75 | €7,072 | €1,072 | -€6,000 | -84.8% |
| Financial charges | 65/66B | €54,318 | €41,479 | -€12,839 | -23.6% |
| Recurring financial charges | 65 | €54,318 | €41,479 | -€12,839 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €5,860 | €10,648 | +€4,788 | +81.7% |
| Income taxes | 67/77 | €3,390 | €4,421 | +€1,031 | +30.4% |
| Profit (loss) for the period | 9904 | €2,471 | €6,227 | +€3,756 | +152.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,471 | €6,227 | +€3,756 | +152.0% |
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 9 October 2026 via checked.be.