J.C. COMPANY: 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. COMPANY
Largest movements
- Receivables within one year -€28,080
down €28,080 (-98.7%), from €28,445 to €365
of which Trade receivables: -€28,080
- Other debts -€27,198
down €27,198 (-28.5%), from €95,413 to €68,215
- Profit (loss) carried forward -€510
down €510 (-0.6%), from -€86,310 to -€86,820
- Trade debts -€357
down €357 (-47.1%), from €756 to €400
- Gross operating margin +€623
up €623 (+90.5%), from -€689 to -€66
- Financial charges -€15
down €15 (-24.4%), from €60 to €45
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €28,452 | €387 | -€28,065 | -98.6% |
| Current assets | 29/58 | €28,452 | €387 | -€28,065 | -98.6% |
| Amounts receivable within one year | 40/41 | €28,445 | €365 | -€28,080 | -98.7% |
| Trade receivables | 40 | €28,080 | - | -€28,080 | |
| Other amounts receivable | 41 | €365 | €365 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7 | €22 | +€15 | +220% |
| Total equity and liabilities | 10/49 | €28,452 | €387 | -€28,065 | -98.6% |
| Equity | 10/15 | -€67,718 | -€68,228 | -€510 | -0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,310 | -€86,820 | -€510 | -0.6% |
| Amounts payable | 17/49 | €96,169 | €68,615 | -€27,555 | -28.7% |
| Amounts payable within one year | 42/48 | €96,169 | €68,615 | -€27,555 | -28.7% |
| Trade debts | 44 | €756 | €400 | -€357 | -47.1% |
| Suppliers | 440/4 | €756 | €400 | -€357 | -47.1% |
| Other amounts payable | 47/48 | €95,413 | €68,215 | -€27,198 | -28.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€689 | -€66 | +€623 | +90.5% |
| Operating profit (loss) | 9901 | -€1,076 | -€465 | +€611 | +56.8% |
| Financial charges | 65/66B | €60 | €45 | -€15 | -24.4% |
| Recurring financial charges | 65 | €60 | €45 | -€15 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,136 | -€510 | +€625 | +55.1% |
| Profit (loss) for the period | 9904 | -€1,136 | -€510 | +€625 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,136 | -€510 | +€625 | +55.1% |
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 30 October 2026 via checked.be.