J.C.D.C.: 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.D.C.
Largest movements
- Cash +€3,982
up €3,982 (+65.0%), from €6,130 to €10,112
mainly Net result for the year (+€3,143) and Depreciation (+€505)
- Profit (loss) carried forward +€3,143
up €3,143 (+91.5%), from -€3,436 to -€293
- Gross operating margin -€5,464
down €5,464 (-27.5%), from €19,837 to €14,372
- Other operating charges -€4,708
down €4,708 (-31.1%), from €15,163 to €10,455
- Depreciation -€253
down €253 (-33.3%), from €758 to €505
- Financial charges +€217
up €217 (+413%), from €53 to €269
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 | €70,188 | €73,665 | +€3,477 | +5.0% |
| Fixed assets | 21/28 | €64,059 | €63,554 | -€505 | -0.8% |
| Tangible fixed assets | 22/27 | €64,059 | €63,554 | -€505 | -0.8% |
| Land and buildings | 22 | €64,059 | €63,554 | -€505 | -0.8% |
| Current assets | 29/58 | €6,130 | €10,112 | +€3,982 | +65.0% |
| Cash at bank and in hand | 54/58 | €6,130 | €10,112 | +€3,982 | +65.0% |
| Total equity and liabilities | 10/49 | €70,188 | €73,665 | +€3,477 | +5.0% |
| Equity | 10/15 | €64,764 | €67,907 | +€3,143 | +4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,436 | -€293 | +€3,143 | +91.5% |
| Amounts payable | 17/49 | €5,425 | €5,758 | +€334 | +6.2% |
| Amounts payable after more than one year | 17 | €5,225 | €5,464 | +€239 | +4.6% |
| Other amounts payable | 178/9 | €5,225 | €5,464 | +€239 | +4.6% |
| Amounts payable within one year | 42/48 | €200 | €294 | +€94 | +47.3% |
| Trade debts | 44 | €200 | €294 | +€94 | +47.3% |
| Suppliers | 440/4 | €200 | €294 | +€94 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €505 | -€253 | -33.3% |
| Other operating charges | 640/8 | €15,163 | €10,455 | -€4,708 | -31.1% |
| Gross operating margin | 9900 | €19,837 | €14,372 | -€5,464 | -27.5% |
| Operating profit (loss) | 9901 | €3,916 | €3,412 | -€503 | -12.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €53 | €269 | +€217 | +413% |
| Recurring financial charges | 65 | €53 | €269 | +€217 | +413% |
| Profit (loss) for the period before taxes | 9903 | €3,865 | €3,143 | -€721 | -18.7% |
| Profit (loss) for the period | 9904 | €3,865 | €3,143 | -€721 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,865 | €3,143 | -€721 | -18.7% |
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 14 October 2026 via checked.be.