J-C Advice: 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 Advice
Largest movements
- Cash -€4,911
down €4,911 (-9.7%), from €50,679 to €45,768
mainly Contributions, distributions and other (-€65,000) and Investment in fixed assets (net) (-€3,700)
- Tangible fixed assets -€3,331
down €3,331 (-5.3%), from €63,227 to €59,896
of which Other tangible fixed assets: -€2,844
- Receivables within one year -€1,608
no longer reported in 2025 (was €1,608)
- Reserves -€25,954
down €25,954 (-26.9%), from €96,523 to €70,569
- Other debts +€12,750
new in 2025: €12,750
- Tax, wage and social debts +€2,689
up €2,689 (+14.5%), from €18,494 to €21,183
- Trade debts +€1,696
up €1,696 (+143%), from €1,188 to €2,884
- Gross operating margin -€2,798
down €2,798 (-4.4%), from €63,383 to €60,585
- Depreciation +€724
up €724 (+11.5%), from €6,307 to €7,031
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 | €119,204 | €110,386 | -€8,818 | -7.4% |
| Fixed assets | 21/28 | €63,227 | €59,896 | -€3,331 | -5.3% |
| Tangible fixed assets | 22/27 | €63,227 | €59,896 | -€3,331 | -5.3% |
| Plant, machinery and equipment | 23 | €34,245 | €34,480 | +€234 | +0.7% |
| Furniture and vehicles | 24 | €3,568 | €2,847 | -€721 | -20.2% |
| Other tangible fixed assets | 26 | €25,414 | €22,570 | -€2,844 | -11.2% |
| Current assets | 29/58 | €55,977 | €50,490 | -€5,487 | -9.8% |
| Amounts receivable within one year | 40/41 | €1,608 | - | -€1,608 | |
| Trade receivables | 40 | €1,608 | - | -€1,608 | |
| Current investments | 50/53 | €3,690 | €3,690 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,679 | €45,768 | -€4,911 | -9.7% |
| Deferred charges and accrued income | 490/1 | - | €1,032 | +€1,032 | |
| Total equity and liabilities | 10/49 | €119,204 | €110,386 | -€8,818 | -7.4% |
| Equity | 10/15 | €99,523 | €73,569 | -€25,954 | -26.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,523 | €70,569 | -€25,954 | -26.9% |
| Distributable reserves | 133 | €96,523 | €70,569 | -€25,954 | -26.9% |
| Amounts payable | 17/49 | €19,681 | €36,817 | +€17,136 | +87.1% |
| Amounts payable within one year | 42/48 | €19,681 | €36,817 | +€17,136 | +87.1% |
| Trade debts | 44 | €1,188 | €2,884 | +€1,696 | +143% |
| Suppliers | 440/4 | €1,188 | €2,884 | +€1,696 | +143% |
| Taxes, remuneration and social security | 45 | €18,494 | €21,183 | +€2,689 | +14.5% |
| Taxes | 450/3 | €18,494 | €21,183 | +€2,689 | +14.5% |
| Other amounts payable | 47/48 | - | €12,750 | +€12,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,307 | €7,031 | +€724 | +11.5% |
| Other operating charges | 640/8 | €774 | €1,131 | +€357 | +46.1% |
| Gross operating margin | 9900 | €63,383 | €60,585 | -€2,798 | -4.4% |
| Operating profit (loss) | 9901 | €56,302 | €52,424 | -€3,878 | -6.9% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,286 | €2,237 | -€48 | -2.1% |
| Recurring financial charges | 65 | €2,286 | €2,237 | -€48 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €54,021 | €50,186 | -€3,835 | -7.1% |
| Income taxes | 67/77 | €11,671 | €11,140 | -€531 | -4.5% |
| Profit (loss) for the period | 9904 | €42,350 | €39,046 | -€3,304 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,350 | €39,046 | -€3,304 | -7.8% |
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 18 October 2026 via checked.be.