JT Technieken: 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 Technieken
Largest movements
- Receivables within one year -€24,104
down €24,104 (-50.4%), from €47,821 to €23,717
of which Trade receivables: -€22,833
- Current investments +€11,000
new in 2025: €11,000
- Tangible fixed assets -€3,942
down €3,942 (-12.0%), from €32,845 to €28,903
of which Land and buildings: -€3,556
- Cash -€2,563
down €2,563 (-7.4%), from €34,428 to €31,864
mainly Trade debts (-€11,109) and Current investments (-€11,000)
- Deferred charges and accrued income -€1,803
down €1,803 (-18.7%), from €9,650 to €7,847
- Trade debts -€11,109
down €11,109 (-90.6%), from €12,264 to €1,156
- Advances received -€10,500
no longer reported in 2025 (was €10,500)
- Other debts +€4,844
up €4,844 (+85.5%), from €5,667 to €10,512
- Tax, wage and social debts -€4,596
down €4,596 (-73.6%), from €6,241 to €1,645
- Debts after one year -€3,314
down €3,314 (-44.2%), from €7,505 to €4,191
- Gross operating margin -€39,369
down €39,369 (-76.2%), from €51,671 to €12,302
- Taxes -€11,082
down €11,082 (-87.7%), from €12,637 to €1,555
- Financial charges +€1,309
up €1,309 (+76.2%), from €1,717 to €3,026
- Depreciation +€863
up €863 (+28.0%), from €3,079 to €3,942
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 | €124,744 | €103,331 | -€21,413 | -17.2% |
| Fixed assets | 21/28 | €32,845 | €28,903 | -€3,942 | -12.0% |
| Tangible fixed assets | 22/27 | €32,845 | €28,903 | -€3,942 | -12.0% |
| Land and buildings | 22 | €31,251 | €27,695 | -€3,556 | -11.4% |
| Plant, machinery and equipment | 23 | €1,594 | €1,208 | -€386 | -24.2% |
| Current assets | 29/58 | €91,899 | €74,428 | -€17,471 | -19.0% |
| Amounts receivable within one year | 40/41 | €47,821 | €23,717 | -€24,104 | -50.4% |
| Trade receivables | 40 | €45,582 | €22,749 | -€22,833 | -50.1% |
| Other amounts receivable | 41 | €2,240 | €968 | -€1,271 | -56.8% |
| Current investments | 50/53 | - | €11,000 | +€11,000 | |
| Cash at bank and in hand | 54/58 | €34,428 | €31,864 | -€2,563 | -7.4% |
| Deferred charges and accrued income | 490/1 | €9,650 | €7,847 | -€1,803 | -18.7% |
| Total equity and liabilities | 10/49 | €124,744 | €103,331 | -€21,413 | -17.2% |
| Equity | 10/15 | €79,516 | €82,633 | +€3,117 | +3.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €74,516 | €77,633 | +€3,117 | +4.2% |
| Distributable reserves | 133 | €74,516 | €77,633 | +€3,117 | +4.2% |
| Amounts payable | 17/49 | €45,228 | €20,698 | -€24,530 | -54.2% |
| Amounts payable after more than one year | 17 | €7,505 | €4,191 | -€3,314 | -44.2% |
| Financial debts | 170/4 | €7,505 | €4,191 | -€3,314 | -44.2% |
| Amounts payable within one year | 42/48 | €37,723 | €16,507 | -€21,216 | -56.2% |
| Current portion of amounts payable after more than one year | 42 | €3,050 | €3,195 | +€145 | +4.8% |
| Trade debts | 44 | €12,264 | €1,156 | -€11,109 | -90.6% |
| Suppliers | 440/4 | €12,264 | €1,156 | -€11,109 | -90.6% |
| Advances received on contracts in progress | 46 | €10,500 | - | -€10,500 | |
| Taxes, remuneration and social security | 45 | €6,241 | €1,645 | -€4,596 | -73.6% |
| Taxes | 450/3 | €6,241 | €1,645 | -€4,596 | -73.6% |
| Other amounts payable | 47/48 | €5,667 | €10,512 | +€4,844 | +85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,079 | €3,942 | +€863 | +28.0% |
| Other operating charges | 640/8 | €505 | €921 | +€415 | +82.2% |
| Gross operating margin | 9900 | €51,671 | €12,302 | -€39,369 | -76.2% |
| Operating profit (loss) | 9901 | €48,086 | €7,439 | -€40,647 | -84.5% |
| Financial income | 75/76B | - | €258 | +€258 | |
| Recurring financial income | 75 | - | €258 | +€258 | |
| Financial charges | 65/66B | €1,717 | €3,026 | +€1,309 | +76.2% |
| Recurring financial charges | 65 | €1,717 | €3,026 | +€1,309 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | €46,369 | €4,671 | -€41,698 | -89.9% |
| Income taxes | 67/77 | €12,637 | €1,555 | -€11,082 | -87.7% |
| Profit (loss) for the period | 9904 | €33,732 | €3,117 | -€30,616 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,732 | €3,117 | -€30,616 | -90.8% |
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 21 October 2026 via checked.be.