J.C.C. GESTION: 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.C. GESTION
Largest movements
- Receivables within one year +€6,123
new in 2025: €6,123
- Tangible fixed assets -€1,300
no longer reported in 2025 (was €1,300)
- Other debts +€17,879
up €17,879 (+9,054%), from €197 to €18,076
- Profit (loss) carried forward -€12,120
down €12,120 (-64.5%), from -€18,778 to -€30,898
- Tax, wage and social debts -€1,246
down €1,246 (-99.6%), from €1,252 to €6
- Short-term financial debts +€207
up €207 (+1,369%), from €15 to €222
- Gross operating margin -€10,248
down €10,248 (-85.3%), from €12,015 to €1,767
- Depreciation -€4,550
down €4,550 (-77.8%), from €5,850 to €1,300
- Financial charges +€1,391
up €1,391 (+283%), from €491 to €1,882
- Taxes -€1,252
no longer reported in 2025 (was €1,252)
- Other operating charges -€1,186
down €1,186 (-10.0%), from €11,891 to €10,704
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,300 | €6,123 | +€4,823 | +371% |
| Fixed assets | 21/28 | €1,300 | - | -€1,300 | |
| Tangible fixed assets | 22/27 | €1,300 | - | -€1,300 | |
| Land and buildings | 22 | €1,300 | - | -€1,300 | |
| Current assets | 29/58 | - | €6,123 | +€6,123 | |
| Amounts receivable within one year | 40/41 | - | €6,123 | +€6,123 | |
| Other amounts receivable | 41 | - | €6,123 | +€6,123 | |
| Total equity and liabilities | 10/49 | €1,300 | €6,123 | +€4,823 | +371% |
| Equity | 10/15 | -€178 | -€12,298 | -€12,120 | -6,810% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,778 | -€30,898 | -€12,120 | -64.5% |
| Amounts payable | 17/49 | €1,478 | €18,421 | +€16,943 | +1,146% |
| Amounts payable within one year | 42/48 | €1,464 | €18,354 | +€16,889 | +1,153% |
| Financial debts | 43 | €15 | €222 | +€207 | +1,369% |
| Credit institutions | 430/8 | €15 | €222 | +€207 | +1,369% |
| Trade debts | 44 | - | €50 | +€50 | |
| Suppliers | 440/4 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €1,252 | €6 | -€1,246 | -99.6% |
| Taxes | 450/3 | €1,252 | €6 | -€1,246 | -99.6% |
| Other amounts payable | 47/48 | €197 | €18,076 | +€17,879 | +9,054% |
| Accrued charges and deferred income | 492/3 | €14 | €68 | +€54 | +398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,850 | €1,300 | -€4,550 | -77.8% |
| Other operating charges | 640/8 | €11,891 | €10,704 | -€1,186 | -10.0% |
| Gross operating margin | 9900 | €12,015 | €1,767 | -€10,248 | -85.3% |
| Operating profit (loss) | 9901 | -€5,726 | -€10,238 | -€4,512 | -78.8% |
| Financial charges | 65/66B | €491 | €1,882 | +€1,391 | +283% |
| Recurring financial charges | 65 | €491 | €1,882 | +€1,391 | +283% |
| Profit (loss) for the period before taxes | 9903 | -€6,217 | -€12,120 | -€5,903 | -94.9% |
| Income taxes | 67/77 | €1,252 | - | -€1,252 | |
| Profit (loss) for the period | 9904 | -€7,469 | -€12,120 | -€4,651 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,469 | -€12,120 | -€4,651 | -62.3% |
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 25 October 2026 via checked.be.