J.C. Holding: what changed
J.C. Holding
Largest movements
- Current investments +€18,000
up €18,000 (+40.0%), from €45,000 to €63,000
- Receivables within one year -€16,231
down €16,231 (-29.9%), from €54,270 to €38,040
of which Other amounts receivable: -€16,231
- Cash -€13,086
down €13,086 (-18.3%), from €71,323 to €58,237
mainly Contributions, distributions and other (-€250,787) and Debts after one year (-€56,420)
- Tangible fixed assets -€10,814
down €10,814 (-5.7%), from €190,466 to €179,652
of which Land and buildings: -€10,176
- Profit (loss) carried forward -€213,991
down €213,991 (-100%), from €213,991 to €0
- Other debts +€201,850
up €201,850 (+1,783%), from €11,319 to €213,169
- Debts after one year -€56,420
down €56,420 (-19.6%), from €287,876 to €231,456
- Tax, wage and social debts +€43,051
up €43,051 (+504%), from €8,542 to €51,593
- Financial income -€40,000
down €40,000 (-50.0%), from €80,000 to €40,000
- Gross operating margin -€21,795
down €21,795 (-57.0%), from €38,218 to €16,423
- Taxes -€13,178
down €13,178 (-100%), from €13,178 to €0
- Financial charges -€1,557
down €1,557 (-16.1%), from €9,651 to €8,094
- Depreciation +€479
up €479 (+4.6%), from €10,335 to €10,814
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,143 | €643,429 | -€22,714 | -3.4% |
| Fixed assets | 21/28 | €494,966 | €484,152 | -€10,814 | -2.2% |
| Tangible fixed assets | 22/27 | €190,466 | €179,652 | -€10,814 | -5.7% |
| Land and buildings | 22 | €184,240 | €174,064 | -€10,176 | -5.5% |
| Plant, machinery and equipment | 23 | €6,226 | €5,588 | -€639 | -10.3% |
| Financial fixed assets | 28 | €304,500 | €304,500 | = | 0.0% |
| Current assets | 29/58 | €171,177 | €159,277 | -€11,900 | -7.0% |
| Amounts receivable within one year | 40/41 | €54,270 | €38,040 | -€16,231 | -29.9% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €44,270 | €28,040 | -€16,231 | -36.7% |
| Current investments | 50/53 | €45,000 | €63,000 | +€18,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €71,323 | €58,237 | -€13,086 | -18.3% |
| Deferred charges and accrued income | 490/1 | €584 | €0 | -€584 | -100% |
| Total equity and liabilities | 10/49 | €666,143 | €643,429 | -€22,714 | -3.4% |
| Equity | 10/15 | €299,475 | €85,484 | -€213,991 | -71.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €84,484 | €84,484 | = | 0.0% |
| Distributable reserves | 133 | €84,484 | €84,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,991 | €0 | -€213,991 | -100% |
| Amounts payable | 17/49 | €366,668 | €557,944 | +€191,276 | +52.2% |
| Amounts payable after more than one year | 17 | €287,876 | €231,456 | -€56,420 | -19.6% |
| Financial debts | 170/4 | €287,876 | €231,456 | -€56,420 | -19.6% |
| Amounts payable within one year | 42/48 | €78,792 | €326,488 | +€247,696 | +314% |
| Current portion of amounts payable after more than one year | 42 | €58,022 | €60,520 | +€2,498 | +4.3% |
| Trade debts | 44 | €909 | €1,206 | +€298 | +32.8% |
| Suppliers | 440/4 | €909 | €1,206 | +€298 | +32.8% |
| Taxes, remuneration and social security | 45 | €8,542 | €51,593 | +€43,051 | +504% |
| Taxes | 450/3 | €8,542 | €51,593 | +€43,051 | +504% |
| Other amounts payable | 47/48 | €11,319 | €213,169 | +€201,850 | +1,783% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,335 | €10,814 | +€479 | +4.6% |
| Other operating charges | 640/8 | €569 | €718 | +€149 | +26.2% |
| Gross operating margin | 9900 | €38,218 | €16,423 | -€21,795 | -57.0% |
| Operating profit (loss) | 9901 | €27,314 | €4,891 | -€22,423 | -82.1% |
| Financial income | 75/76B | €80,000 | €40,000 | -€40,000 | -50.0% |
| Recurring financial income | 75 | €80,000 | €40,000 | -€40,000 | -50.0% |
| Financial charges | 65/66B | €9,651 | €8,094 | -€1,557 | -16.1% |
| Recurring financial charges | 65 | €9,651 | €8,094 | -€1,557 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €97,663 | €36,796 | -€60,867 | -62.3% |
| Income taxes | 67/77 | €13,178 | €0 | -€13,178 | -100% |
| Profit (loss) for the period | 9904 | €84,484 | €36,796 | -€47,688 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,484 | €36,796 | -€47,688 | -56.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.