J.C.C.: what changed
Two fiscal 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.C.
Largest movements
- Tangible fixed assets -€25,868
down €25,868 (-3.1%), from €823,718 to €797,850
of which Furniture and vehicles: -€23,200
- Receivables within one year -€16,809
down €16,809 (-93.4%), from €17,996 to €1,186
of which Trade receivables: -€11,984
- Reserves -€41,626
down €41,626 (-10.5%), from €397,261 to €355,635
of which Distributable reserves: -€41,450
- Other operating charges -€28,249
down €28,249 (-97.8%), from €28,880 to €631
- Gross operating margin -€28,126
down €28,126 (-75.9%), from €37,066 to €8,940
- Depreciation -€14,106
down €14,106 (-22.0%), from €63,988 to €49,882
- Taxes -€452
down €452 (-89.5%), from €505 to €53
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 | €842,806 | €801,788 | -€41,018 | -4.9% |
| Fixed assets | 21/28 | €823,718 | €797,850 | -€25,868 | -3.1% |
| Tangible fixed assets | 22/27 | €823,718 | €797,850 | -€25,868 | -3.1% |
| Land and buildings | 22 | €182,758 | €182,758 | = | 0.0% |
| Plant, machinery and equipment | 23 | €19,831 | €39,310 | +€19,479 | +98.2% |
| Furniture and vehicles | 24 | €313,050 | €289,849 | -€23,200 | -7.4% |
| Leasing and similar rights | 25 | €16,147 | - | -€16,147 | |
| Other tangible fixed assets | 26 | €291,933 | €285,933 | -€6,000 | -2.1% |
| Current assets | 29/58 | €19,088 | €3,938 | -€15,150 | -79.4% |
| Amounts receivable within one year | 40/41 | €17,996 | €1,186 | -€16,809 | -93.4% |
| Trade receivables | 40 | €11,984 | - | -€11,984 | |
| Other amounts receivable | 41 | €6,012 | €1,186 | -€4,826 | -80.3% |
| Cash at bank and in hand | 54/58 | €1,092 | €2,752 | +€1,660 | +152.0% |
| Total equity and liabilities | 10/49 | €842,806 | €801,788 | -€41,018 | -4.9% |
| Equity | 10/15 | €417,261 | €375,635 | -€41,626 | -10.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €397,261 | €355,635 | -€41,626 | -10.5% |
| Tax-exempt reserves | 132 | €176 | - | -€176 | |
| Distributable reserves | 133 | €397,085 | €355,635 | -€41,450 | -10.4% |
| Provisions and deferred taxes | 16 | €59 | - | -€59 | |
| Deferred taxes | 168 | €59 | - | -€59 | |
| Amounts payable | 17/49 | €425,486 | €426,153 | +€667 | +0.2% |
| Amounts payable within one year | 42/48 | €425,486 | €426,153 | +€667 | +0.2% |
| Trade debts | 44 | €2,687 | - | -€2,687 | |
| Suppliers | 440/4 | €2,687 | - | -€2,687 | |
| Taxes, remuneration and social security | 45 | €505 | €53 | -€452 | -89.5% |
| Taxes | 450/3 | €505 | €53 | -€452 | -89.5% |
| Other amounts payable | 47/48 | €422,294 | €426,100 | +€3,806 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,988 | €49,882 | -€14,106 | -22.0% |
| Other operating charges | 640/8 | €28,880 | €631 | -€28,249 | -97.8% |
| Gross operating margin | 9900 | €37,066 | €8,940 | -€28,126 | -75.9% |
| Operating profit (loss) | 9901 | -€55,803 | -€41,574 | +€14,229 | +25.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €176 | €59 | -€118 | -66.8% |
| Recurring financial charges | 65 | €176 | €59 | -€118 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | -€55,979 | -€41,632 | +€14,347 | +25.6% |
| Transfer from deferred taxes | 780 | €59 | €59 | -€0 | -0.1% |
| Income taxes | 67/77 | €505 | €53 | -€452 | -89.5% |
| Profit (loss) for the period | 9904 | -€56,424 | -€41,626 | +€14,798 | +26.2% |
| Transfer from tax-exempt reserves | 789 | €176 | €176 | -€0 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,248 | -€41,450 | +€14,798 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.