J.C. COMPTA: 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. COMPTA
Largest movements
- Cash +€34,738
up €34,738 (+23.6%), from €147,412 to €182,151
mainly Net result for the year (+€30,716) and Depreciation (+€9,164)
- Tangible fixed assets -€3,807
down €3,807 (-26.5%), from €14,348 to €10,541
of which Furniture and vehicles: -€3,654
- Receivables within one year -€2,260
down €2,260 (-18.4%), from €12,308 to €10,049
of which Trade receivables: -€2,325
- Reserves +€30,140
up €30,140 (+17.7%), from €169,860 to €200,000
- Other debts -€3,848
down €3,848 (-81.7%), from €4,707 to €859
- Gross operating margin +€2,786
up €2,786 (+5.6%), from €49,834 to €52,621
- Financial income -€770
down €770 (-19.6%), from €3,926 to €3,156
- Taxes +€653
up €653 (+4.5%), from €14,521 to €15,175
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 | €177,115 | €204,830 | +€27,716 | +15.6% |
| Fixed assets | 21/28 | €14,352 | €10,546 | -€3,807 | -26.5% |
| Tangible fixed assets | 22/27 | €14,348 | €10,541 | -€3,807 | -26.5% |
| Plant, machinery and equipment | 23 | €1,422 | €1,269 | -€153 | -10.7% |
| Furniture and vehicles | 24 | €12,926 | €9,272 | -€3,654 | -28.3% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €162,762 | €194,285 | +€31,522 | +19.4% |
| Amounts receivable within one year | 40/41 | €12,308 | €10,049 | -€2,260 | -18.4% |
| Trade receivables | 40 | €11,780 | €9,455 | -€2,325 | -19.7% |
| Other amounts receivable | 41 | €529 | €594 | +€65 | +12.3% |
| Cash at bank and in hand | 54/58 | €147,412 | €182,151 | +€34,738 | +23.6% |
| Deferred charges and accrued income | 490/1 | €3,042 | €2,085 | -€956 | -31.4% |
| Total equity and liabilities | 10/49 | €177,115 | €204,830 | +€27,716 | +15.6% |
| Equity | 10/15 | €170,958 | €200,814 | +€29,857 | +17.5% |
| Reserves | 13 | €169,860 | €200,000 | +€30,140 | +17.7% |
| Distributable reserves | 133 | €169,860 | €200,000 | +€30,140 | +17.7% |
| Profit (loss) carried forward | 14 | €1,098 | €814 | -€283 | -25.8% |
| Amounts payable | 17/49 | €6,157 | €4,016 | -€2,141 | -34.8% |
| Amounts payable within one year | 42/48 | €6,157 | €3,994 | -€2,164 | -35.1% |
| Trade debts | 44 | €164 | €1,928 | +€1,764 | +1,076% |
| Suppliers | 440/4 | €164 | €1,928 | +€1,764 | +1,076% |
| Taxes, remuneration and social security | 45 | €1,287 | €1,207 | -€80 | -6.2% |
| Taxes | 450/3 | €1,287 | €1,207 | -€80 | -6.2% |
| Other amounts payable | 47/48 | €4,707 | €859 | -€3,848 | -81.7% |
| Accrued charges and deferred income | 492/3 | - | €23 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,681 | €9,164 | -€517 | -5.3% |
| Other operating charges | 640/8 | €451 | €679 | +€228 | +50.5% |
| Gross operating margin | 9900 | €49,834 | €52,621 | +€2,786 | +5.6% |
| Operating profit (loss) | 9901 | €39,703 | €42,778 | +€3,076 | +7.7% |
| Financial income | 75/76B | €3,926 | €3,156 | -€770 | -19.6% |
| Recurring financial income | 75 | €3,926 | €3,156 | -€770 | -19.6% |
| Financial charges | 65/66B | €146 | €44 | -€102 | -70.0% |
| Recurring financial charges | 65 | €146 | €44 | -€102 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €43,482 | €45,890 | +€2,408 | +5.5% |
| Income taxes | 67/77 | €14,521 | €15,175 | +€653 | +4.5% |
| Profit (loss) for the period | 9904 | €28,961 | €30,716 | +€1,755 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,961 | €30,716 | +€1,755 | +6.1% |
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 28 October 2026 via checked.be.