J.C.B.S.C.: what changed
What changed
J.C.B.S.C.
filed annual accounts (NBB)
Net result for the year
€794,756
2024 · €1.0m-€235,797
Equity
€117,038
2024 · €117,360-€322
Cash
€54,808
2024 · €81,831-€27,024
Balance sheet total
€917,941
2024 · €1.1m-€198,375
Largest movements
Assets
- Deferred charges and accrued income -€171,217
down €171,217 (-17.3%), from €989,545 to €818,327
- Receivables within one year -€29,576
down €29,576 (-65.8%), from €44,940 to €15,363
- Intangible fixed assets +€29,443
new in 2025: €29,443
- Cash -€27,024
down €27,024 (-33.0%), from €81,831 to €54,808
mainly Contributions, distributions and other (-€795,078) and Other debts (-€189,926)
Equity and liabilities
- Other debts -€189,926
down €189,926 (-19.3%), from €985,004 to €795,078
Income statement
- Gross operating margin -€256,193
down €256,193 (-24.3%), from €1.1m to €799,025
- Taxes -€20,843
down €20,843 (-97.1%), from €21,460 to €617
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.0m
Gross operating margin
-€256,193
Depreciation
-€2,050
Other operating charges
-€31
Financial income
-€76
Financial charges
+€1,712
Taxes
+€20,843
Result 2025
€794,756
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€799,548
Investment
-€31,493
Financing
-€795,078
Cash 2024
€81,831
From operations (derived)
+€799,548
Net result for the year
+€794,756
Depreciation
+€2,050
Receivables within one year
+€29,576
Deferred charges and accrued income
+€171,217
Trade debts
+€2,252
Tax, wage and social debts
-€10,379
Other debts
-€189,926
Investment (derived)
-€31,493
Investment in fixed assets (net)
-€31,493
Financing
-€795,078
Contributions, distributions and other
-€795,078
Cash 2025
€54,808
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,116,316 | €917,941 | -€198,375 | -17.8% |
| Fixed assets | 21/28 | - | €29,443 | +€29,443 | |
| Intangible fixed assets | 21 | - | €29,443 | +€29,443 | |
| Current assets | 29/58 | €1,116,316 | €888,498 | -€227,818 | -20.4% |
| Amounts receivable within one year | 40/41 | €44,940 | €15,363 | -€29,576 | -65.8% |
| Other amounts receivable | 41 | €44,940 | €15,363 | -€29,576 | -65.8% |
| Cash at bank and in hand | 54/58 | €81,831 | €54,808 | -€27,024 | -33.0% |
| Deferred charges and accrued income | 490/1 | €989,545 | €818,327 | -€171,217 | -17.3% |
| Total equity and liabilities | 10/49 | €1,116,316 | €917,941 | -€198,375 | -17.8% |
| Equity | 10/15 | €117,360 | €117,038 | -€322 | -0.3% |
| Contributions | 10/11 | €16,739 | €16,739 | = | 0.0% |
| Reserves | 13 | €21,689 | €21,689 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,945 | €18,945 | = | 0.0% |
| Distributable reserves | 133 | €2,744 | €2,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,932 | €78,610 | -€322 | -0.4% |
| Amounts payable | 17/49 | €998,956 | €800,903 | -€198,053 | -19.8% |
| Amounts payable within one year | 42/48 | €998,956 | €800,903 | -€198,053 | -19.8% |
| Trade debts | 44 | €3,113 | €5,365 | +€2,252 | +72.3% |
| Suppliers | 440/4 | €3,113 | €5,365 | +€2,252 | +72.3% |
| Taxes, remuneration and social security | 45 | €10,839 | €460 | -€10,379 | -95.8% |
| Taxes | 450/3 | €10,839 | €460 | -€10,379 | -95.8% |
| Other amounts payable | 47/48 | €985,004 | €795,078 | -€189,926 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,050 | +€2,050 | |
| Other operating charges | 640/8 | €1,188 | €1,218 | +€31 | +2.6% |
| Gross operating margin | 9900 | €1,055,218 | €799,025 | -€256,193 | -24.3% |
| Operating profit (loss) | 9901 | €1,054,030 | €795,756 | -€258,275 | -24.5% |
| Financial income | 75/76B | €338 | €262 | -€76 | -22.6% |
| Recurring financial income | 75 | €338 | €262 | -€76 | -22.6% |
| Financial charges | 65/66B | €2,356 | €644 | -€1,712 | -72.7% |
| Recurring financial charges | 65 | €2,356 | €644 | -€1,712 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €1,052,013 | €795,373 | -€256,639 | -24.4% |
| Income taxes | 67/77 | €21,460 | €617 | -€20,843 | -97.1% |
| Profit (loss) for the period | 9904 | €1,030,553 | €794,756 | -€235,797 | -22.9% |
| Transfer to tax-exempt reserves | 689 | €18,945 | - | -€18,945 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,011,608 | €794,756 | -€216,852 | -21.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.