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
- Tangible fixed assets -€25,351
down €25,351 (-4.8%), from €527,567 to €502,216
- Receivables within one year -€11,500
down €11,500 (-100.0%), from €11,500 to €0
of which Other amounts receivable: -€11,500
- Tax, wage and social debts -€36,791
down €36,791 (-82.9%), from €44,357 to €7,566
- Reserves +€36,188
up €36,188 (+6.0%), from €608,178 to €644,366
of which Distributable reserves: +€36,188
- Debts after one year -€34,031
down €34,031 (-12.3%), from €277,243 to €243,212
- Other debts +€21,614
up €21,614 (+86.8%), from €24,900 to €46,514
- Current portion of long-term debt -€14,555
down €14,555 (-30.0%), from €48,586 to €34,031
- Financial income -€430,295
down €430,295 (-98.9%), from €435,240 to €4,945
- Taxes -€31,524
down €31,524 (-75.5%), from €41,775 to €10,251
- Other operating charges -€8,289
down €8,289 (-42.2%), from €19,632 to €11,344
- Financial charges -€5,443
down €5,443 (-53.1%), from €10,257 to €4,814
- Gross operating margin +€3,482
up €3,482 (+4.4%), from €79,520 to €83,002
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 | €1,013,647 | €984,901 | -€28,746 | -2.8% |
| Fixed assets | 21/28 | €846,171 | €820,820 | -€25,351 | -3.0% |
| Tangible fixed assets | 22/27 | €527,567 | €502,216 | -€25,351 | -4.8% |
| Land and buildings | 22 | €527,567 | €502,216 | -€25,351 | -4.8% |
| Financial fixed assets | 28 | €318,604 | €318,604 | = | 0.0% |
| Current assets | 29/58 | €167,476 | €164,081 | -€3,395 | -2.0% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,500 | €0 | -€11,500 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,500 | €0 | -€11,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €153 | €8,538 | +€8,385 | +5478.4% |
| Deferred charges and accrued income | 490/1 | €5,823 | €5,543 | -€280 | -4.8% |
| Total equity and liabilities | 10/49 | €1,013,647 | €984,901 | -€28,746 | -2.8% |
| Equity | 10/15 | €614,378 | €650,566 | +€36,188 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €608,178 | €644,366 | +€36,188 | +6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €608,178 | €644,366 | +€36,188 | +6.0% |
| Amounts payable | 17/49 | €399,269 | €334,335 | -€64,934 | -16.3% |
| Amounts payable after more than one year | 17 | €277,243 | €243,212 | -€34,031 | -12.3% |
| Financial debts | 170/4 | €277,243 | €243,212 | -€34,031 | -12.3% |
| Amounts payable within one year | 42/48 | €117,855 | €88,827 | -€29,028 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €48,586 | €34,031 | -€14,555 | -30.0% |
| Trade debts | 44 | €12 | €716 | +€704 | +5686.5% |
| Suppliers | 440/4 | €12 | €716 | +€704 | +5686.5% |
| Taxes, remuneration and social security | 45 | €44,357 | €7,566 | -€36,791 | -82.9% |
| Taxes | 450/3 | €44,357 | €7,566 | -€36,791 | -82.9% |
| Other amounts payable | 47/48 | €24,900 | €46,514 | +€21,614 | +86.8% |
| Accrued charges and deferred income | 492/3 | €4,171 | €2,295 | -€1,875 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,351 | €25,351 | = | 0.0% |
| Other operating charges | 640/8 | €19,632 | €11,344 | -€8,289 | -42.2% |
| Gross operating margin | 9900 | €79,520 | €83,002 | +€3,482 | +4.4% |
| Operating profit (loss) | 9901 | €34,537 | €46,308 | +€11,771 | +34.1% |
| Financial income | 75/76B | €435,240 | €4,945 | -€430,295 | -98.9% |
| Recurring financial income | 75 | €435,240 | €4,945 | -€430,295 | -98.9% |
| Financial charges | 65/66B | €10,257 | €4,814 | -€5,443 | -53.1% |
| Recurring financial charges | 65 | €10,257 | €4,814 | -€5,443 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €459,520 | €46,439 | -€413,082 | -89.9% |
| Income taxes | 67/77 | €41,775 | €10,251 | -€31,524 | -75.5% |
| Profit (loss) for the period | 9904 | €417,745 | €36,188 | -€381,558 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €417,745 | €36,188 | -€381,558 | -91.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.