JNTechnics: 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.
What changed
JNTechnics
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€17,994
2024 · €17,972+€22
Equity
€134,869
2024 · €136,874-€2,006
Cash
€89,944
2024 · €87,893+€2,051
Balance sheet total
€154,987
2024 · €169,736-€14,749
Largest movements
Assets
- Tangible fixed assets -€16,517
down €16,517 (-36.3%), from €45,476 to €28,959
of which Furniture and vehicles: -€12,695
- Cash +€2,051
up €2,051 (+2.3%), from €87,893 to €89,944
mainly Depreciation (+€18,527) and Net result for the year (+€17,994)
Equity and liabilities
- Debts after one year -€7,266
down €7,266 (-89.4%), from €8,129 to €864
- Current portion of long-term debt -€6,025
down €6,025 (-46.8%), from €12,867 to €6,842
- Reserves -€2,006
down €2,006 (-2.0%), from €101,332 to €99,326
Income statement
- Depreciation -€846
down €846 (-4.4%), from €19,372 to €18,527
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.
Result 2024
€17,972
Gross operating margin
+€260
Staff costs
+€306
Depreciation
+€846
Other operating charges
-€371
Other operating items
-€478
Financial income
+€118
Financial charges
-€377
Taxes
-€281
Result 2025
€17,994
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€36,552
Investment
-€1,210
Financing
-€33,291
Cash 2024
€87,893
From operations (derived)
+€36,552
Net result for the year
+€17,994
Depreciation
+€18,527
Stocks and contracts
+€577
Receivables within one year
-€1,073
Smaller working-capital items
+€19
Tax, wage and social debts
+€508
Investment (derived)
-€1,210
Investment in fixed assets (net)
-€1,210
Financing
-€33,291
Debts after one year
-€7,266
Current portion of long-term debt
-€6,025
Contributions, distributions and other
-€20,000
Cash 2025
€89,944
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,736 | €154,987 | -€14,749 | -8.7% |
| Fixed assets | 21/28 | €47,235 | €29,918 | -€17,317 | -36.7% |
| Intangible fixed assets | 21 | €1,639 | €839 | -€800 | -48.8% |
| Tangible fixed assets | 22/27 | €45,476 | €28,959 | -€16,517 | -36.3% |
| Land and buildings | 22 | €19,841 | €17,108 | -€2,733 | -13.8% |
| Plant, machinery and equipment | 23 | €3,675 | €2,586 | -€1,089 | -29.6% |
| Furniture and vehicles | 24 | €21,960 | €9,265 | -€12,695 | -57.8% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €122,501 | €125,069 | +€2,568 | +2.1% |
| Stocks and contracts in progress | 3 | €5,523 | €4,946 | -€577 | -10.5% |
| Stocks | 30/36 | €5,523 | €4,946 | -€577 | -10.5% |
| Amounts receivable within one year | 40/41 | €23,338 | €24,411 | +€1,073 | +4.6% |
| Trade receivables | 40 | €13,245 | €18,702 | +€5,457 | +41.2% |
| Other amounts receivable | 41 | €10,092 | €5,709 | -€4,383 | -43.4% |
| Cash at bank and in hand | 54/58 | €87,893 | €89,944 | +€2,051 | +2.3% |
| Deferred charges and accrued income | 490/1 | €5,747 | €5,768 | +€20 | +0.4% |
| Total equity and liabilities | 10/49 | €169,736 | €154,987 | -€14,749 | -8.7% |
| Equity | 10/15 | €136,874 | €134,869 | -€2,006 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,332 | €99,326 | -€2,006 | -2.0% |
| Distributable reserves | 133 | €101,332 | €99,326 | -€2,006 | -2.0% |
| Profit (loss) carried forward | 14 | €16,942 | €16,942 | = | 0.0% |
| Amounts payable | 17/49 | €32,862 | €20,118 | -€12,743 | -38.8% |
| Amounts payable after more than one year | 17 | €8,129 | €864 | -€7,266 | -89.4% |
| Financial debts | 170/4 | €8,129 | €864 | -€7,266 | -89.4% |
| Amounts payable within one year | 42/48 | €24,732 | €19,255 | -€5,477 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €12,867 | €6,842 | -€6,025 | -46.8% |
| Trade debts | 44 | €9,744 | €9,783 | +€40 | +0.4% |
| Suppliers | 440/4 | €9,744 | €9,783 | +€40 | +0.4% |
| Taxes, remuneration and social security | 45 | €2,122 | €2,630 | +€508 | +24.0% |
| Taxes | 450/3 | - | €943 | +€943 | |
| Remuneration and social security | 454/9 | €2,122 | €1,687 | -€435 | -20.5% |
| Remuneration, social security and pensions | 62 | €966 | €660 | -€306 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,372 | €18,527 | -€846 | -4.4% |
| Other operating charges | 640/8 | €1,094 | €1,464 | +€371 | +33.9% |
| Non-recurring operating charges | 66A | - | €478 | +€478 | |
| Gross operating margin | 9900 | €47,962 | €48,221 | +€260 | +0.5% |
| Operating profit (loss) | 9901 | €26,530 | €27,092 | +€562 | +2.1% |
| Financial income | 75/76B | €472 | €590 | +€118 | +25.0% |
| Recurring financial income | 75 | €472 | €590 | +€118 | +25.0% |
| Financial charges | 65/66B | €2,250 | €2,627 | +€377 | +16.8% |
| Recurring financial charges | 65 | €2,250 | €2,627 | +€377 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €24,752 | €25,055 | +€303 | +1.2% |
| Income taxes | 67/77 | €6,780 | €7,061 | +€281 | +4.1% |
| Profit (loss) for the period | 9904 | €17,972 | €17,994 | +€22 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,972 | €17,994 | +€22 | +0.1% |
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 13 October 2026 via checked.be.