JP 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.
JP Technics
Largest movements
- Tangible fixed assets +€42,739
new in 2025: €42,739
- Cash +€17,083
up €17,083 (+141.3%), from €12,091 to €29,174
mainly Debts after one year (+€43,427) and Net result for the year (+€15,777)
- Receivables within one year +€9,938
up €9,938 (+100.0%), from €9,938 to €19,875
of which Trade receivables: +€9,966
- Deferred charges and accrued income +€6,180
up €6,180 (+6607.1%), from €94 to €6,274
- Debts after one year +€43,427
new in 2025: €43,427
- Profit (loss) carried forward +€15,777
up €15,777 (+210.9%), from €7,482 to €23,260
- Current portion of long-term debt +€9,996
new in 2025: €9,996
- Tax, wage and social debts +€6,060
up €6,060 (+66.5%), from €9,118 to €15,178
of which Taxes: +€8,560
- Other debts +€2,148
up €2,148 (+382.7%), from €561 to €2,709
- Gross operating margin +€24,042
up €24,042 (+255.6%), from €9,407 to €33,449
- Depreciation +€10,685
new in 2025: €10,685
- Taxes +€3,456
up €3,456 (+180.3%), from €1,917 to €5,373
- Financial charges +€1,397
up €1,397 (+832.9%), from €168 to €1,565
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 | €22,123 | €98,312 | +€76,190 | +344.4% |
| Fixed assets | 21/28 | - | €42,989 | +€42,989 | |
| Tangible fixed assets | 22/27 | - | €42,739 | +€42,739 | |
| Leasing and similar rights | 25 | - | €42,739 | +€42,739 | |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €22,123 | €55,324 | +€33,201 | +150.1% |
| Amounts receivable within one year | 40/41 | €9,938 | €19,875 | +€9,938 | +100.0% |
| Trade receivables | 40 | €9,910 | €19,875 | +€9,966 | +100.6% |
| Other amounts receivable | 41 | €28 | €0 | -€28 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,091 | €29,174 | +€17,083 | +141.3% |
| Deferred charges and accrued income | 490/1 | €94 | €6,274 | +€6,180 | +6607.1% |
| Total equity and liabilities | 10/49 | €22,123 | €98,312 | +€76,190 | +344.4% |
| Equity | 10/15 | €8,482 | €24,260 | +€15,777 | +186.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €7,482 | €23,260 | +€15,777 | +210.9% |
| Amounts payable | 17/49 | €13,640 | €74,053 | +€60,412 | +442.9% |
| Amounts payable after more than one year | 17 | - | €43,427 | +€43,427 | |
| Financial debts | 170/4 | - | €43,427 | +€43,427 | |
| Amounts payable within one year | 42/48 | €13,640 | €30,625 | +€16,985 | +124.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,996 | +€9,996 | |
| Trade debts | 44 | €3,961 | €2,743 | -€1,219 | -30.8% |
| Suppliers | 440/4 | €3,961 | €2,743 | -€1,219 | -30.8% |
| Taxes, remuneration and social security | 45 | €9,118 | €15,178 | +€6,060 | +66.5% |
| Taxes | 450/3 | €6,618 | €15,178 | +€8,560 | +129.3% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €561 | €2,709 | +€2,148 | +382.7% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,685 | +€10,685 | |
| Other operating charges | 640/8 | - | €49 | +€49 | |
| Gross operating margin | 9900 | €9,407 | €33,449 | +€24,042 | +255.6% |
| Operating profit (loss) | 9901 | €9,407 | €22,715 | +€13,308 | +141.5% |
| Financial income | 75/76B | €160 | - | -€160 | |
| Recurring financial income | 75 | €160 | - | -€160 | |
| Non-recurring financial income | 76B | €160 | - | -€160 | |
| Financial charges | 65/66B | €168 | €1,565 | +€1,397 | +832.9% |
| Recurring financial charges | 65 | €168 | €1,565 | +€1,397 | +832.9% |
| Profit (loss) for the period before taxes | 9903 | €9,399 | €21,150 | +€11,751 | +125.0% |
| Income taxes | 67/77 | €1,917 | €5,373 | +€3,456 | +180.3% |
| Profit (loss) for the period | 9904 | €7,482 | €15,777 | +€8,295 | +110.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,482 | €15,777 | +€8,295 | +110.9% |
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 11 October 2026 via checked.be.