J & C: 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.
J & C
Largest movements
- Cash +€7,176
up €7,176 (+24.9%), from €28,833 to €36,009
mainly Net result for the year (+€18,849) and Depreciation (+€3,366)
- Tangible fixed assets +€6,422
up €6,422 (+82.7%), from €7,768 to €14,190
of which Furniture and vehicles: +€3,687
- Receivables within one year +€4,166
up €4,166 (+43.3%), from €9,623 to €13,789
- Reserves +€18,849
up €18,849 (+99.9%), from €18,873 to €37,723
of which Distributable reserves: +€18,849
- Tax, wage and social debts +€2,467
up €2,467 (+21.7%), from €11,344 to €13,811
- Debts after one year -€2,339
down €2,339 (-43.2%), from €5,420 to €3,081
- Trade debts -€1,073
down €1,073 (-63.1%), from €1,699 to €626
- Gross operating margin +€15,929
up €15,929 (+97.3%), from €16,369 to €32,298
- Taxes +€4,351
up €4,351 (+99.1%), from €4,389 to €8,740
- Depreciation +€1,589
up €1,589 (+89.4%), from €1,777 to €3,366
- Financial charges -€364
down €364 (-39.2%), from €928 to €564
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 | €46,391 | €64,010 | +€17,619 | +38.0% |
| Fixed assets | 21/28 | €7,768 | €14,190 | +€6,422 | +82.7% |
| Tangible fixed assets | 22/27 | €7,768 | €14,190 | +€6,422 | +82.7% |
| Plant, machinery and equipment | 23 | - | €2,735 | +€2,735 | |
| Furniture and vehicles | 24 | €7,768 | €11,455 | +€3,687 | +47.5% |
| Current assets | 29/58 | €38,623 | €49,820 | +€11,197 | +29.0% |
| Amounts receivable within one year | 40/41 | €9,623 | €13,789 | +€4,166 | +43.3% |
| Trade receivables | 40 | €9,623 | €13,789 | +€4,166 | +43.3% |
| Cash at bank and in hand | 54/58 | €28,833 | €36,009 | +€7,176 | +24.9% |
| Deferred charges and accrued income | 490/1 | €166 | €22 | -€145 | -86.9% |
| Total equity and liabilities | 10/49 | €46,391 | €64,010 | +€17,619 | +38.0% |
| Equity | 10/15 | €23,873 | €42,723 | +€18,849 | +79.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,873 | €37,723 | +€18,849 | +99.9% |
| Tax-exempt reserves | 132 | €349 | €349 | = | 0.0% |
| Distributable reserves | 133 | €18,524 | €37,373 | +€18,849 | +102% |
| Amounts payable | 17/49 | €22,517 | €21,287 | -€1,230 | -5.5% |
| Amounts payable after more than one year | 17 | €5,420 | €3,081 | -€2,339 | -43.2% |
| Financial debts | 170/4 | €5,420 | €3,081 | -€2,339 | -43.2% |
| Amounts payable within one year | 42/48 | €17,098 | €18,207 | +€1,109 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €2,233 | €2,339 | +€106 | +4.8% |
| Financial debts | 43 | €1,018 | €1,019 | +€1 | +0.1% |
| Credit institutions | 430/8 | €1,018 | €1,019 | +€1 | +0.1% |
| Trade debts | 44 | €1,699 | €626 | -€1,073 | -63.1% |
| Suppliers | 440/4 | €1,699 | €626 | -€1,073 | -63.1% |
| Taxes, remuneration and social security | 45 | €11,344 | €13,811 | +€2,467 | +21.7% |
| Taxes | 450/3 | €11,344 | €13,811 | +€2,467 | +21.7% |
| Other amounts payable | 47/48 | €803 | €411 | -€392 | -48.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,777 | €3,366 | +€1,589 | +89.4% |
| Other operating charges | 640/8 | €632 | €778 | +€146 | +23.0% |
| Non-recurring operating charges | 66A | €393 | €0 | -€393 | -100% |
| Gross operating margin | 9900 | €16,369 | €32,298 | +€15,929 | +97.3% |
| Operating profit (loss) | 9901 | €13,566 | €28,154 | +€14,587 | +108% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €928 | €564 | -€364 | -39.2% |
| Recurring financial charges | 65 | €928 | €564 | -€364 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €12,638 | €27,590 | +€14,951 | +118% |
| Income taxes | 67/77 | €4,389 | €8,740 | +€4,351 | +99.1% |
| Profit (loss) for the period | 9904 | €8,249 | €18,849 | +€10,600 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €8,249 | €18,849 | +€10,600 | +129% |
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 13 October 2026 via checked.be.