JST.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.
JST.Technics
Largest movements
- Receivables within one year -€38,245
down €38,245 (-78.2%), from €48,884 to €10,639
of which Other amounts receivable: -€32,408
- Tangible fixed assets -€10,215
down €10,215 (-59.7%), from €17,111 to €6,896
of which Furniture and vehicles: -€8,727
- Cash +€9,907
up €9,907 (+24.7%), from €40,109 to €50,016
mainly Receivables within one year (+€38,245) and Depreciation (+€12,011)
- Reserves -€34,474
down €34,474 (-48.7%), from €70,749 to €36,275
- Trade debts +€4,405
up €4,405 (+139.0%), from €3,168 to €7,573
- Current portion of long-term debt -€3,913
down €3,913 (-55.8%), from €7,011 to €3,098
- Other debts -€2,099
down €2,099 (-43.7%), from €4,800 to €2,701
- Debts after one year -€2,072
down €2,072 (-100.0%), from €2,072 to €0
- Gross operating margin -€6,029
down €6,029 (-29.7%), from €20,299 to €14,270
- Depreciation +€2,554
up €2,554 (+27.0%), from €9,457 to €12,011
- Taxes -€2,531
down €2,531 (-84.0%), from €3,014 to €483
- Financial income -€1,649
down €1,649 (-100.0%), from €1,650 to €1
- Other operating charges -€280
down €280 (-31.2%), from €898 to €617
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 | €107,800 | €69,647 | -€38,153 | -35.4% |
| Fixed assets | 21/28 | €17,111 | €6,896 | -€10,215 | -59.7% |
| Tangible fixed assets | 22/27 | €17,111 | €6,896 | -€10,215 | -59.7% |
| Land and buildings | 22 | €6,007 | €4,520 | -€1,488 | -24.8% |
| Furniture and vehicles | 24 | €11,104 | €2,377 | -€8,727 | -78.6% |
| Current assets | 29/58 | €90,689 | €62,750 | -€27,939 | -30.8% |
| Stocks and contracts in progress | 3 | €1,696 | €1,708 | +€12 | +0.7% |
| Stocks | 30/36 | €1,696 | €1,708 | +€12 | +0.7% |
| Amounts receivable within one year | 40/41 | €48,884 | €10,639 | -€38,245 | -78.2% |
| Trade receivables | 40 | €12,314 | €6,477 | -€5,836 | -47.4% |
| Other amounts receivable | 41 | €36,570 | €4,162 | -€32,408 | -88.6% |
| Cash at bank and in hand | 54/58 | €40,109 | €50,016 | +€9,907 | +24.7% |
| Deferred charges and accrued income | 490/1 | €0 | €387 | +€387 | |
| Total equity and liabilities | 10/49 | €107,800 | €69,647 | -€38,153 | -35.4% |
| Equity | 10/15 | €90,749 | €56,275 | -€34,474 | -38.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €70,749 | €36,275 | -€34,474 | -48.7% |
| Distributable reserves | 133 | €70,749 | €36,275 | -€34,474 | -48.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,052 | €13,372 | -€3,680 | -21.6% |
| Amounts payable after more than one year | 17 | €2,072 | €0 | -€2,072 | -100.0% |
| Financial debts | 170/4 | €2,072 | €0 | -€2,072 | -100.0% |
| Amounts payable within one year | 42/48 | €14,979 | €13,372 | -€1,607 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €7,011 | €3,098 | -€3,913 | -55.8% |
| Trade debts | 44 | €3,168 | €7,573 | +€4,405 | +139.0% |
| Suppliers | 440/4 | €3,168 | €7,573 | +€4,405 | +139.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,800 | €2,701 | -€2,099 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,457 | €12,011 | +€2,554 | +27.0% |
| Other operating charges | 640/8 | €898 | €617 | -€280 | -31.2% |
| Gross operating margin | 9900 | €20,299 | €14,270 | -€6,029 | -29.7% |
| Operating profit (loss) | 9901 | €9,944 | €1,641 | -€8,303 | -83.5% |
| Financial income | 75/76B | €1,650 | €1 | -€1,649 | -100.0% |
| Recurring financial income | 75 | €1,650 | €1 | -€1,649 | -100.0% |
| Financial charges | 65/66B | €501 | €428 | -€73 | -14.6% |
| Recurring financial charges | 65 | €501 | €428 | -€73 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €11,094 | €1,214 | -€9,880 | -89.1% |
| Income taxes | 67/77 | €3,014 | €483 | -€2,531 | -84.0% |
| Profit (loss) for the period | 9904 | €8,080 | €731 | -€7,349 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,080 | €731 | -€7,349 | -90.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.