JCMC (0761.354.384): financials and annual accounts

JCMC

Ghent ·KBO/BCE: BE 0761.354.384

Line	2025	2024	2023	2022	2021
Balance sheet: assets
Total assets`20/58`	29,281	19,637	33,677	71,220	65,514
Fixed assets`21/28`	2,158	3,962	12,806	22,095	23,786
Intangible fixed assets`21`	1	201	401	601	801
Tangible fixed assets`22/27`	2,158	3,762	12,406	21,495	22,986
Furniture and vehicles`24`	0	18	7,076	14,579	22,986
Other tangible fixed assets`26`	2,158	3,744	5,330	6,916	-
Current assets`29/58`	27,123	15,674	20,871	49,125	41,728
Amounts receivable within one year`40/41`	17,812	1,535	3,990	1,484	26,246
Trade receivables`40`	17,789	1,525	-	0	26,246
Other amounts receivable`41`	22	11	3,990	1,484	-
Cash at bank and in hand`54/58`	7,810	12,838	15,513	46,333	13,900
Deferred charges and accrued income`490/1`	1,501	1,301	1,367	1,307	1,582
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	29,281	19,637	33,677	71,220	65,514
Equity`10/15`	-3,110	-17,708	-2,553	27,629	26,620
Contributions`10/11`	5,000	5,000	5,000	5,000	5,000
Profit (loss) carried forward`14`	-8,110	-22,708	-7,553	22,629	21,620
Amounts payable`17/49`	32,391	37,345	36,230	43,591	38,894
Amounts payable within one year`42/48`	32,391	37,345	36,230	43,591	38,894
Trade debts`44`	1,779	1,758	701	816	159
Suppliers`440/4`	1,779	1,758	701	816	159
Taxes, remuneration and social security`45`	5,018	492	435	7,680	8,442
Taxes`450/3`	5,018	492	435	7,680	8,442
Other amounts payable`47/48`	25,595	35,095	35,095	35,095	30,293
Income statement
Gross operating margin`9900`	18,065	-3,237	-18,855	12,094	37,427
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	1,804	8,844	9,289	9,621	7,674
Other operating charges`640/8`	1,230	2,625	1,408	580	1,289
Operating profit (loss)`9901`	15,031	-14,706	-29,552	1,893	28,464
Financial income`75/76B`	-	-	0	171	0
Recurring financial income`75`	-	-	0	171	0
Financial charges`65/66B`	140	140	329	103	115
Recurring financial charges`65`	140	140	329	103	115
Profit (loss) for the period before taxes`9903`	14,891	-14,846	-29,881	1,960	28,349
Income taxes`67/77`	293	309	301	951	6,729
Profit (loss) for the period`9904`	14,598	-15,155	-30,182	1,009	21,620
Profit (loss) for the period to be appropriated`9905`	14,598	-15,155	-30,182	1,009	21,620
Appropriation of the result
Profit (loss) to be appropriated`9906`	-8,110	-22,708	-7,553	22,629	21,620
Profit (loss) brought forward from the previous period`14P`	-22,708	-7,553	22,629	21,620	-
Document	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	18-06-2026	2026-00178760	PDF
31-12-2024	micro format	30-06-2025	2025-00209366	PDF
31-12-2023	micro format	04-06-2024	2024-00111657	PDF
31-12-2022	micro format	20-06-2023	2023-00145498	PDF
31-12-2021	micro format	27-06-2022	2022-20102780	PDF

Line	2025	2024	2023	2022	2021
EBITDA	16,835	-5,862	-20,264	11,514	36,138
Cash flow	16,402	-6,311	-20,894	10,630	29,294
Investment in fixed assets (approximation)	0	0	0	7,930	31,460
Change in cash	-5,028	-2,675	-30,820	32,433	-
Working capital	-5,268	-21,671	-15,360	5,534	2,834
Solvency	-10.6%	-90.2%	-7.6%	38.8%	40.6%
Current ratio	0.84	0.42	0.58	1.13	1.07
Debt to equity	-	-	-	1.58	1.46
ROE	-	-	-	3.7%	81.2%
ROA	49.9%	-77.2%	-89.6%	1.4%	33.0%
Interest coverage	over 100	-41.87	-61.59	over 100	over 100

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	-	€7,930	€30,460
Intangible fixed assets	-	-	-	-	€1,000
Depreciation and write-downs of the year	€1,804	€8,844	€9,289	€9,621	€7,674

JCMC

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency-10.6%

Current ratio0.84

Return on assets49.9%

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on JCMC

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