J.C.GARAGE: 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.GARAGE
Largest movements
- Tangible fixed assets -€23,618
down €23,618 (-8.0%), from €294,896 to €271,278
of which Land and buildings: -€23,719
- Deferred charges and accrued income -€5,812
no longer reported in 2025 (was €5,812)
- Receivables within one year +€4,836
up €4,836 (+5.2%), from €92,193 to €97,029
- Debts after one year -€36,503
down €36,503 (-21.6%), from €168,724 to €132,221
- Profit (loss) carried forward -€25,010
down €25,010 (-87.8%), from -€28,487 to -€53,497
- Tax, wage and social debts +€17,144
up €17,144 (+38.7%), from €44,316 to €61,461
of which Taxes: +€11,033
- Trade debts +€13,494
up €13,494 (+28.6%), from €47,152 to €60,646
- Current portion of long-term debt +€7,103
up €7,103 (+18.4%), from €38,661 to €45,763
- Gross operating margin -€43,828
down €43,828 (-40.9%), from €107,139 to €63,311
- Financial charges -€8,813
down €8,813 (-53.0%), from €16,632 to €7,819
- Other operating charges -€6,225
down €6,225 (-59.6%), from €10,452 to €4,227
- Staff costs +€1,508
up €1,508 (+3.0%), from €50,279 to €51,787
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 | €456,608 | €436,105 | -€20,503 | -4.5% |
| Fixed assets | 21/28 | €295,056 | €271,438 | -€23,618 | -8.0% |
| Tangible fixed assets | 22/27 | €294,896 | €271,278 | -€23,618 | -8.0% |
| Land and buildings | 22 | €293,414 | €269,695 | -€23,719 | -8.1% |
| Plant, machinery and equipment | 23 | €1,482 | €1,362 | -€120 | -8.1% |
| Furniture and vehicles | 24 | - | €221 | +€221 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €161,552 | €164,666 | +€3,115 | +1.9% |
| Stocks and contracts in progress | 3 | €52,287 | €51,859 | -€428 | -0.8% |
| Stocks | 30/36 | €52,287 | €51,859 | -€428 | -0.8% |
| Amounts receivable within one year | 40/41 | €92,193 | €97,029 | +€4,836 | +5.2% |
| Trade receivables | 40 | €92,193 | €97,029 | +€4,836 | +5.2% |
| Cash at bank and in hand | 54/58 | €11,259 | €15,779 | +€4,520 | +40.1% |
| Deferred charges and accrued income | 490/1 | €5,812 | - | -€5,812 | |
| Total equity and liabilities | 10/49 | €456,608 | €436,105 | -€20,503 | -4.5% |
| Equity | 10/15 | €133,002 | €107,991 | -€25,010 | -18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,289 | €155,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €153,429 | €153,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,487 | -€53,497 | -€25,010 | -87.8% |
| Amounts payable | 17/49 | €323,606 | €328,113 | +€4,507 | +1.4% |
| Amounts payable after more than one year | 17 | €168,724 | €132,221 | -€36,503 | -21.6% |
| Financial debts | 170/4 | €168,724 | €132,221 | -€36,503 | -21.6% |
| Amounts payable within one year | 42/48 | €154,882 | €195,893 | +€41,010 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €38,661 | €45,763 | +€7,103 | +18.4% |
| Financial debts | 43 | - | €74 | +€74 | |
| Credit institutions | 430/8 | - | €74 | +€74 | |
| Trade debts | 44 | €47,152 | €60,646 | +€13,494 | +28.6% |
| Suppliers | 440/4 | €47,152 | €60,646 | +€13,494 | +28.6% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €44,316 | €61,461 | +€17,144 | +38.7% |
| Taxes | 450/3 | €33,454 | €44,487 | +€11,033 | +33.0% |
| Remuneration and social security | 454/9 | €10,862 | €16,974 | +€6,111 | +56.3% |
| Other amounts payable | 47/48 | €24,753 | €26,948 | +€2,195 | +8.9% |
| Remuneration, social security and pensions | 62 | €50,279 | €51,787 | +€1,508 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,216 | €24,248 | +€33 | +0.1% |
| Other operating charges | 640/8 | €10,452 | €4,227 | -€6,225 | -59.6% |
| Non-recurring operating charges | 66A | - | €240 | +€240 | |
| Gross operating margin | 9900 | €107,139 | €63,311 | -€43,828 | -40.9% |
| Operating profit (loss) | 9901 | €22,193 | -€17,192 | -€39,385 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -91.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -91.1% |
| Financial charges | 65/66B | €16,632 | €7,819 | -€8,813 | -53.0% |
| Recurring financial charges | 65 | €16,632 | €7,819 | -€8,813 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €5,562 | -€25,010 | -€30,572 | |
| Profit (loss) for the period | 9904 | €5,562 | -€25,010 | -€30,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,562 | -€25,010 | -€30,572 |
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 26 October 2026 via checked.be.