DE WITTE JCH: 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.
DE WITTE JCH
Largest movements
- Financial fixed assets -€109,125
down €109,125 (-79.2%), from €137,858 to €28,733
- Receivables after one year +€20,000
new in 2025: €20,000
- Cash +€6,537
up €6,537 (+7.2%), from €90,359 to €96,895
mainly Investment in fixed assets (net) (+€106,842) and Net result for the year (+€16,868)
- Other debts -€51,891
down €51,891 (-22.3%), from €232,582 to €180,690
- Reserves -€32,227
down €32,227 (-63.2%), from €50,977 to €18,750
of which Distributable reserves: -€32,227
- Accrued charges and deferred income -€5,844
down €5,844 (-97.9%), from €5,972 to €128
- Financial charges +€105,549
up €105,549 (+1,819%), from €5,803 to €111,351
of which Non-recurring financial charges: +€109,125
- Gross operating margin -€18,505
down €18,505 (-9.4%), from €195,846 to €177,341
- Taxes -€8,832
down €8,832 (-16.5%), from €53,487 to €44,655
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 | €334,130 | €249,955 | -€84,175 | -25.2% |
| Fixed assets | 21/28 | €241,052 | €130,349 | -€110,703 | -45.9% |
| Tangible fixed assets | 22/27 | €103,193 | €101,616 | -€1,577 | -1.5% |
| Furniture and vehicles | 24 | €97,634 | €98,710 | +€1,076 | +1.1% |
| Other tangible fixed assets | 26 | €5,560 | €2,906 | -€2,654 | -47.7% |
| Financial fixed assets | 28 | €137,858 | €28,733 | -€109,125 | -79.2% |
| Current assets | 29/58 | €93,079 | €119,606 | +€26,528 | +28.5% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €23 | €1,571 | +€1,547 | +6,587% |
| Trade receivables | 40 | €23 | €1,226 | +€1,203 | +5,119% |
| Other amounts receivable | 41 | €0 | €345 | +€345 | |
| Cash at bank and in hand | 54/58 | €90,359 | €96,895 | +€6,537 | +7.2% |
| Deferred charges and accrued income | 490/1 | €2,696 | €1,140 | -€1,556 | -57.7% |
| Total equity and liabilities | 10/49 | €334,130 | €249,955 | -€84,175 | -25.2% |
| Equity | 10/15 | €69,577 | €37,350 | -€32,227 | -46.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,977 | €18,750 | -€32,227 | -63.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €32,227 | €0 | -€32,227 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €264,553 | €212,605 | -€51,948 | -19.6% |
| Amounts payable within one year | 42/48 | €258,581 | €212,477 | -€46,104 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €28 | €0 | -€28 | -100% |
| Financial debts | 43 | €15,012 | €15,000 | -€12 | -0.1% |
| Credit institutions | 430/8 | €15,012 | €15,000 | -€12 | -0.1% |
| Trade debts | 44 | €1,881 | €2,929 | +€1,048 | +55.8% |
| Suppliers | 440/4 | €1,881 | €2,929 | +€1,048 | +55.8% |
| Advances received on contracts in progress | 46 | - | €1,483 | +€1,483 | |
| Taxes, remuneration and social security | 45 | €9,079 | €12,374 | +€3,296 | +36.3% |
| Taxes | 450/3 | €9,079 | €12,374 | +€3,296 | +36.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €232,582 | €180,690 | -€51,891 | -22.3% |
| Accrued charges and deferred income | 492/3 | €5,972 | €128 | -€5,844 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,845 | €3,861 | +€16 | +0.4% |
| Other operating charges | 640/8 | €513 | €606 | +€93 | +18.1% |
| Gross operating margin | 9900 | €195,846 | €177,341 | -€18,505 | -9.4% |
| Operating profit (loss) | 9901 | €191,488 | €172,874 | -€18,614 | -9.7% |
| Financial income | 75/76B | €29 | €0 | -€29 | -99.7% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -99.7% |
| Financial charges | 65/66B | €5,803 | €111,351 | +€105,549 | +1,819% |
| Recurring financial charges | 65 | €5,803 | €2,226 | -€3,577 | -61.6% |
| Non-recurring financial charges | 66B | - | €109,125 | +€109,125 | |
| Profit (loss) for the period before taxes | 9903 | €185,715 | €61,523 | -€124,191 | -66.9% |
| Income taxes | 67/77 | €53,487 | €44,655 | -€8,832 | -16.5% |
| Profit (loss) for the period | 9904 | €132,227 | €16,868 | -€115,359 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €132,227 | €16,868 | -€115,359 | -87.2% |
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 16 October 2026 via checked.be.