TECH JASS: 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.
TECH JASS
Largest movements
- Receivables within one year -€36,614
down €36,614 (-36.9%), from €99,315 to €62,701
of which Other amounts receivable: -€32,401
- Cash +€11,939
up €11,939 (+79.6%), from €15,001 to €26,939
mainly Other debts (+€68,878) and Receivables within one year (+€36,614)
- Tangible fixed assets -€2,901
down €2,901 (-13.0%), from €22,269 to €19,369
of which Other tangible fixed assets: -€2,221
- Profit (loss) carried forward -€83,486
down €83,486 (-72.4%), from €115,237 to €31,751
- Other debts +€68,878
new in 2025: €68,878
- Tax, wage and social debts -€11,313
down €11,313 (-40.4%), from €28,013 to €16,700
- Trade debts -€2,916
down €2,916 (-55.7%), from €5,232 to €2,316
- Gross operating margin -€52,428
down €52,428 (-80.6%), from €65,060 to €12,632
- Taxes -€10,248
down €10,248 (-90.3%), from €11,352 to €1,104
- Depreciation -€5,679
down €5,679 (-41.8%), from €13,603 to €7,923
- Financial charges -€1,606
down €1,606 (-59.7%), from €2,690 to €1,083
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 | €148,484 | €119,804 | -€28,680 | -19.3% |
| Fixed assets | 21/28 | €22,869 | €19,969 | -€2,901 | -12.7% |
| Tangible fixed assets | 22/27 | €22,269 | €19,369 | -€2,901 | -13.0% |
| Plant, machinery and equipment | 23 | €1,378 | - | -€1,378 | |
| Furniture and vehicles | 24 | €6,601 | €7,299 | +€698 | +10.6% |
| Other tangible fixed assets | 26 | €14,291 | €12,070 | -€2,221 | -15.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €125,614 | €99,835 | -€25,779 | -20.5% |
| Stocks and contracts in progress | 3 | €9,369 | €9,369 | = | 0.0% |
| Stocks | 30/36 | €9,369 | €9,369 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99,315 | €62,701 | -€36,614 | -36.9% |
| Trade receivables | 40 | €24,904 | €20,691 | -€4,213 | -16.9% |
| Other amounts receivable | 41 | €74,411 | €42,010 | -€32,401 | -43.5% |
| Cash at bank and in hand | 54/58 | €15,001 | €26,939 | +€11,939 | +79.6% |
| Deferred charges and accrued income | 490/1 | €1,929 | €826 | -€1,104 | -57.2% |
| Total equity and liabilities | 10/49 | €148,484 | €119,804 | -€28,680 | -19.3% |
| Equity | 10/15 | €115,238 | €31,752 | -€83,486 | -72.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,237 | €31,751 | -€83,486 | -72.4% |
| Amounts payable | 17/49 | €33,245 | €88,052 | +€54,806 | +164.9% |
| Amounts payable within one year | 42/48 | €33,245 | €88,052 | +€54,806 | +164.9% |
| Financial debts | 43 | - | €157 | +€157 | |
| Credit institutions | 430/8 | - | €157 | +€157 | |
| Trade debts | 44 | €5,232 | €2,316 | -€2,916 | -55.7% |
| Suppliers | 440/4 | €5,232 | €2,316 | -€2,916 | -55.7% |
| Taxes, remuneration and social security | 45 | €28,013 | €16,700 | -€11,313 | -40.4% |
| Taxes | 450/3 | €28,013 | €16,700 | -€11,313 | -40.4% |
| Other amounts payable | 47/48 | - | €68,878 | +€68,878 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,603 | €7,923 | -€5,679 | -41.8% |
| Other operating charges | 640/8 | €1,243 | €1,876 | +€632 | +50.8% |
| Non-recurring operating charges | 66A | - | €3,202 | +€3,202 | |
| Gross operating margin | 9900 | €65,060 | €12,632 | -€52,428 | -80.6% |
| Operating profit (loss) | 9901 | €50,214 | -€369 | -€50,583 | |
| Financial income | 75/76B | €2 | €103 | +€101 | +5929.8% |
| Recurring financial income | 75 | €2 | €103 | +€101 | +5929.8% |
| Financial charges | 65/66B | €2,690 | €1,083 | -€1,606 | -59.7% |
| Recurring financial charges | 65 | €2,690 | €1,083 | -€1,606 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €47,526 | -€1,349 | -€48,875 | |
| Income taxes | 67/77 | €11,352 | €1,104 | -€10,248 | -90.3% |
| Profit (loss) for the period | 9904 | €36,174 | -€2,453 | -€38,627 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,174 | -€2,453 | -€38,627 |
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 9 October 2026 via checked.be.