JS-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.
JS-Technics
Largest movements
- Receivables within one year +€83,448
up €83,448 (+85.0%), from €98,207 to €181,655
of which Other amounts receivable: +€70,778
- Cash -€31,015
down €31,015 (-35.5%), from €87,450 to €56,435
mainly Receivables within one year (-€83,448) and Debts after one year (-€17,359)
- Tangible fixed assets -€17,206
down €17,206 (-26.0%), from €66,059 to €48,853
of which Furniture and vehicles: -€10,940
- Reserves +€33,408
up €33,408 (+18.6%), from €179,568 to €212,976
- Debts after one year -€17,359
down €17,359 (-86.8%), from €19,994 to €2,635
- Tax, wage and social debts +€11,274
up €11,274 (+44.3%), from €25,457 to €36,731
of which Taxes: +€14,075
- Trade debts +€4,610
up €4,610 (+65.4%), from €7,046 to €11,656
- Gross operating margin -€82,545
down €82,545 (-57.4%), from €143,867 to €61,322
- Taxes -€17,681
down €17,681 (-65.4%), from €27,030 to €9,349
- Financial income +€2,913
up €2,913 (+115.9%), from €2,513 to €5,426
- Other operating charges -€1,953
down €1,953 (-38.1%), from €5,126 to €3,173
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 | €253,405 | €287,507 | +€34,102 | +13.5% |
| Fixed assets | 21/28 | €66,059 | €48,853 | -€17,206 | -26.0% |
| Tangible fixed assets | 22/27 | €66,059 | €48,853 | -€17,206 | -26.0% |
| Plant, machinery and equipment | 23 | €644 | €1,095 | +€451 | +70.1% |
| Furniture and vehicles | 24 | €42,979 | €32,039 | -€10,940 | -25.5% |
| Leasing and similar rights | 25 | €22,437 | €15,718 | -€6,718 | -29.9% |
| Current assets | 29/58 | €187,346 | €238,654 | +€51,308 | +27.4% |
| Amounts receivable within one year | 40/41 | €98,207 | €181,655 | +€83,448 | +85.0% |
| Trade receivables | 40 | €3,194 | €15,863 | +€12,670 | +396.7% |
| Other amounts receivable | 41 | €95,013 | €165,792 | +€70,778 | +74.5% |
| Cash at bank and in hand | 54/58 | €87,450 | €56,435 | -€31,015 | -35.5% |
| Deferred charges and accrued income | 490/1 | €1,689 | €564 | -€1,125 | -66.6% |
| Total equity and liabilities | 10/49 | €253,405 | €287,507 | +€34,102 | +13.5% |
| Equity | 10/15 | €183,568 | €216,976 | +€33,408 | +18.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €179,568 | €212,976 | +€33,408 | +18.6% |
| Distributable reserves | 133 | €179,568 | €212,976 | +€33,408 | +18.6% |
| Amounts payable | 17/49 | €69,836 | €70,531 | +€694 | +1.0% |
| Amounts payable after more than one year | 17 | €19,994 | €2,635 | -€17,359 | -86.8% |
| Financial debts | 170/4 | €19,994 | €2,635 | -€17,359 | -86.8% |
| Amounts payable within one year | 42/48 | €49,843 | €67,896 | +€18,053 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €17,340 | €17,359 | +€19 | +0.1% |
| Financial debts | 43 | - | €2,150 | +€2,150 | |
| Credit institutions | 430/8 | - | €2,150 | +€2,150 | |
| Trade debts | 44 | €7,046 | €11,656 | +€4,610 | +65.4% |
| Suppliers | 440/4 | €7,046 | €11,656 | +€4,610 | +65.4% |
| Taxes, remuneration and social security | 45 | €25,457 | €36,731 | +€11,274 | +44.3% |
| Taxes | 450/3 | €22,656 | €36,731 | +€14,075 | +62.1% |
| Remuneration and social security | 454/9 | €2,801 | - | -€2,801 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,043 | €18,331 | +€288 | +1.6% |
| Other operating charges | 640/8 | €5,126 | €3,173 | -€1,953 | -38.1% |
| Gross operating margin | 9900 | €143,867 | €61,322 | -€82,545 | -57.4% |
| Operating profit (loss) | 9901 | €120,698 | €39,818 | -€80,880 | -67.0% |
| Financial income | 75/76B | €2,513 | €5,426 | +€2,913 | +115.9% |
| Recurring financial income | 75 | €2,513 | €5,426 | +€2,913 | +115.9% |
| Financial charges | 65/66B | €2,940 | €2,488 | -€452 | -15.4% |
| Recurring financial charges | 65 | €2,940 | €2,488 | -€452 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €120,272 | €42,757 | -€77,515 | -64.5% |
| Income taxes | 67/77 | €27,030 | €9,349 | -€17,681 | -65.4% |
| Profit (loss) for the period | 9904 | €93,242 | €33,408 | -€59,834 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,242 | €33,408 | -€59,834 | -64.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.