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
- Cash -€9,037
down €9,037 (-17.7%), from €51,171 to €42,134
mainly Net result for the year (-€20,249) and Trade debts (-€4,486)
- Stocks and contracts -€7,178
no longer reported in 2025 (was €7,178)
- Receivables within one year -€5,599
down €5,599 (-43.4%), from €12,894 to €7,295
of which Other amounts receivable: -€5,463
- Tangible fixed assets -€3,631
down €3,631 (-24.3%), from €14,943 to €11,312
- Deferred charges and accrued income -€2,520
no longer reported in 2025 (was €2,520)
- Profit (loss) carried forward -€20,249
down €20,249 (-190.4%), from -€10,634 to -€30,883
- Trade debts -€4,486
down €4,486 (-58.6%), from €7,655 to €3,169
- Tax, wage and social debts -€1,759
down €1,759 (-76.5%), from €2,300 to €541
of which Remuneration and social security: -€2,300
- Current portion of long-term debt -€1,471
no longer reported in 2025 (was €1,471)
- Gross operating margin +€4,252
up €4,252 (+21.0%), from -€20,246 to -€15,994
- Financial income +€830
up €830 (+236.7%), from €351 to €1,181
- Taxes +€434
new in 2025: €434
- Financial charges +€239
up €239 (+66.9%), from €358 to €597
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 | €88,707 | €60,742 | -€27,965 | -31.5% |
| Fixed assets | 21/28 | €14,943 | €11,312 | -€3,631 | -24.3% |
| Tangible fixed assets | 22/27 | €14,943 | €11,312 | -€3,631 | -24.3% |
| Land and buildings | 22 | €4,969 | €4,275 | -€694 | -14.0% |
| Plant, machinery and equipment | 23 | €3,093 | €2,032 | -€1,060 | -34.3% |
| Furniture and vehicles | 24 | €5,657 | €3,976 | -€1,681 | -29.7% |
| Other tangible fixed assets | 26 | €1,224 | €1,029 | -€196 | -16.0% |
| Current assets | 29/58 | €73,764 | €49,430 | -€24,334 | -33.0% |
| Stocks and contracts in progress | 3 | €7,178 | - | -€7,178 | |
| Stocks | 30/36 | €7,178 | - | -€7,178 | |
| Amounts receivable within one year | 40/41 | €12,894 | €7,295 | -€5,599 | -43.4% |
| Trade receivables | 40 | €4,564 | €4,428 | -€136 | -3.0% |
| Other amounts receivable | 41 | €8,331 | €2,867 | -€5,463 | -65.6% |
| Cash at bank and in hand | 54/58 | €51,171 | €42,134 | -€9,037 | -17.7% |
| Deferred charges and accrued income | 490/1 | €2,520 | - | -€2,520 | |
| Total equity and liabilities | 10/49 | €88,707 | €60,742 | -€27,965 | -31.5% |
| Equity | 10/15 | €76,581 | €56,333 | -€20,249 | -26.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,016 | €81,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,156 | €79,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,634 | -€30,883 | -€20,249 | -190.4% |
| Amounts payable | 17/49 | €12,126 | €4,409 | -€7,717 | -63.6% |
| Amounts payable within one year | 42/48 | €12,126 | €4,409 | -€7,717 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €1,471 | - | -€1,471 | |
| Trade debts | 44 | €7,655 | €3,169 | -€4,486 | -58.6% |
| Suppliers | 440/4 | €7,655 | €3,169 | -€4,486 | -58.6% |
| Taxes, remuneration and social security | 45 | €2,300 | €541 | -€1,759 | -76.5% |
| Taxes | 450/3 | - | €541 | +€541 | |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €700 | €700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,810 | €3,631 | -€178 | -4.7% |
| Other operating charges | 640/8 | €916 | €772 | -€144 | -15.7% |
| Gross operating margin | 9900 | -€20,246 | -€15,994 | +€4,252 | +21.0% |
| Operating profit (loss) | 9901 | -€24,972 | -€20,398 | +€4,574 | +18.3% |
| Financial income | 75/76B | €351 | €1,181 | +€830 | +236.7% |
| Recurring financial income | 75 | €351 | €1,181 | +€830 | +236.7% |
| Financial charges | 65/66B | €358 | €597 | +€239 | +66.9% |
| Recurring financial charges | 65 | €358 | €597 | +€239 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,979 | -€19,814 | +€5,165 | +20.7% |
| Income taxes | 67/77 | - | €434 | +€434 | |
| Profit (loss) for the period | 9904 | -€24,979 | -€20,249 | +€4,730 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,979 | -€20,249 | +€4,730 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.