J&C inc: 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 inc
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€669
down €669 (-7.6%), from -€8,748 to -€9,417
- Trade debts +€669
up €669 (+39.1%), from €1,709 to €2,378
- Gross operating margin -€77
down €77 (-13.1%), from -€592 to -€669
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 | €3,052 | €3,052 | = | 0.0% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €1,052 | €1,052 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €91 | €91 | = | 0.0% |
| Other amounts receivable | 41 | €91 | €91 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €961 | €961 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,052 | €3,052 | = | 0.0% |
| Equity | 10/15 | -€688 | -€1,357 | -€669 | -97.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€8,748 | -€9,417 | -€669 | -7.6% |
| Amounts payable | 17/49 | €3,740 | €4,409 | +€669 | +17.9% |
| Amounts payable within one year | 42/48 | €3,740 | €4,409 | +€669 | +17.9% |
| Trade debts | 44 | €1,709 | €2,378 | +€669 | +39.1% |
| Suppliers | 440/4 | €1,709 | €2,378 | +€669 | +39.1% |
| Other amounts payable | 47/48 | €2,031 | €2,031 | = | 0.0% |
| Gross operating margin | 9900 | -€592 | -€669 | -€77 | -13.1% |
| Operating profit (loss) | 9901 | -€592 | -€669 | -€77 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€592 | -€669 | -€77 | -13.1% |
| Profit (loss) for the period | 9904 | -€592 | -€669 | -€77 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€592 | -€669 | -€77 | -13.1% |
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 13 October 2026 via checked.be.