JT-Elektro: 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.
JT-Elektro
Largest movements
- Cash -€5,343
down €5,343 (-18.0%), from €29,745 to €24,402
mainly Contributions, distributions and other (-€40,000) and Investment in fixed assets (net) (-€6,112)
- Tangible fixed assets +€3,334
up €3,334 (+65.7%), from €5,078 to €8,413
of which Other tangible fixed assets: +€3,663
- Receivables within one year -€956
down €956 (-2.9%), from €32,939 to €31,983
of which Other amounts receivable: -€1,174
- Reserves -€13,942
down €13,942 (-23.3%), from €59,849 to €45,907
- Other debts +€6,218
new in 2025: €6,218
- Tax, wage and social debts +€5,267
up €5,267 (+631%), from €835 to €6,102
- Other operating charges -€6,500
down €6,500 (-86.0%), from €7,555 to €1,055
- Taxes +€5,767
up €5,767 (+432%), from €1,335 to €7,102
- Depreciation -€683
down €683 (-19.7%), from €3,461 to €2,778
- Financial charges -€494
down €494 (-51.1%), from €966 to €472
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,909 | €65,120 | -€2,789 | -4.1% |
| Fixed assets | 21/28 | €5,078 | €8,413 | +€3,334 | +65.7% |
| Tangible fixed assets | 22/27 | €5,078 | €8,413 | +€3,334 | +65.7% |
| Plant, machinery and equipment | 23 | €4,681 | €4,560 | -€121 | -2.6% |
| Furniture and vehicles | 24 | €397 | €190 | -€207 | -52.1% |
| Other tangible fixed assets | 26 | - | €3,663 | +€3,663 | |
| Current assets | 29/58 | €62,830 | €56,707 | -€6,123 | -9.7% |
| Amounts receivable within one year | 40/41 | €32,939 | €31,983 | -€956 | -2.9% |
| Trade receivables | 40 | €29,782 | €30,000 | +€218 | +0.7% |
| Other amounts receivable | 41 | €3,157 | €1,982 | -€1,174 | -37.2% |
| Cash at bank and in hand | 54/58 | €29,745 | €24,402 | -€5,343 | -18.0% |
| Deferred charges and accrued income | 490/1 | €147 | €323 | +€176 | +120% |
| Total equity and liabilities | 10/49 | €67,909 | €65,120 | -€2,789 | -4.1% |
| Equity | 10/15 | €63,849 | €49,907 | -€13,942 | -21.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €59,849 | €45,907 | -€13,942 | -23.3% |
| Distributable reserves | 133 | €59,849 | €45,907 | -€13,942 | -23.3% |
| Amounts payable | 17/49 | €4,059 | €15,213 | +€11,154 | +275% |
| Amounts payable within one year | 42/48 | €4,059 | €15,213 | +€11,154 | +275% |
| Trade debts | 44 | €3,224 | €2,893 | -€332 | -10.3% |
| Suppliers | 440/4 | €3,224 | €2,893 | -€332 | -10.3% |
| Taxes, remuneration and social security | 45 | €835 | €6,102 | +€5,267 | +631% |
| Taxes | 450/3 | €835 | €6,102 | +€5,267 | +631% |
| Other amounts payable | 47/48 | - | €6,218 | +€6,218 | |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,461 | €2,778 | -€683 | -19.7% |
| Other operating charges | 640/8 | €7,555 | €1,055 | -€6,500 | -86.0% |
| Non-recurring operating charges | 66A | - | €758 | +€758 | |
| Gross operating margin | 9900 | €38,538 | €38,207 | -€331 | -0.9% |
| Operating profit (loss) | 9901 | €27,522 | €33,615 | +€6,093 | +22.1% |
| Financial income | 75/76B | €38 | €17 | -€21 | -55.9% |
| Recurring financial income | 75 | €38 | €17 | -€21 | -55.9% |
| Financial charges | 65/66B | €966 | €472 | -€494 | -51.1% |
| Recurring financial charges | 65 | €966 | €472 | -€494 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €26,593 | €33,160 | +€6,566 | +24.7% |
| Income taxes | 67/77 | €1,335 | €7,102 | +€5,767 | +432% |
| Profit (loss) for the period | 9904 | €25,258 | €26,058 | +€799 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,258 | €26,058 | +€799 | +3.2% |
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 28 October 2026 via checked.be.