J.C.J.: 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.J.
Largest movements
- Cash -€4,185
down €4,185 (-39.6%), from €10,570 to €6,385
mainly Receivables within one year (-€3,472) and Trade debts (-€814)
- Receivables within one year +€3,472
up €3,472 (+5.1%), from €68,366 to €71,838
of which Trade receivables: +€3,238
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,687
up €4,687, from -€4,409 to €277
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 | €82,273 | €81,423 | -€849 | -1.0% |
| Fixed assets | 21/28 | €198 | €198 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €82,074 | €81,225 | -€849 | -1.0% |
| Stocks and contracts in progress | 3 | €2,899 | €2,753 | -€146 | -5.0% |
| Stocks | 30/36 | €2,899 | €2,753 | -€146 | -5.0% |
| Amounts receivable within one year | 40/41 | €68,366 | €71,838 | +€3,472 | +5.1% |
| Trade receivables | 40 | €68,312 | €71,549 | +€3,238 | +4.7% |
| Other amounts receivable | 41 | €54 | €288 | +€234 | +430% |
| Cash at bank and in hand | 54/58 | €10,570 | €6,385 | -€4,185 | -39.6% |
| Deferred charges and accrued income | 490/1 | €240 | €250 | +€10 | +4.1% |
| Total equity and liabilities | 10/49 | €82,273 | €81,423 | -€849 | -1.0% |
| Equity | 10/15 | €80,250 | €80,198 | -€52 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,471 | €72,471 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €70,612 | €70,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,814 | -€10,865 | -€52 | -0.5% |
| Amounts payable | 17/49 | €2,023 | €1,225 | -€798 | -39.4% |
| Amounts payable within one year | 42/48 | €2,023 | €1,225 | -€798 | -39.4% |
| Trade debts | 44 | €1,177 | €363 | -€814 | -69.2% |
| Suppliers | 440/4 | €1,177 | €363 | -€814 | -69.2% |
| Taxes, remuneration and social security | 45 | €28 | €23 | -€5 | -19.0% |
| Taxes | 450/3 | €28 | €23 | -€5 | -19.0% |
| Other amounts payable | 47/48 | €817 | €840 | +€22 | +2.7% |
| Other operating charges | 640/8 | €241 | €247 | +€6 | +2.4% |
| Gross operating margin | 9900 | -€4,409 | €277 | +€4,687 | |
| Operating profit (loss) | 9901 | -€4,650 | €31 | +€4,681 | |
| Financial income | 75/76B | €5 | €1 | -€5 | -88.8% |
| Recurring financial income | 75 | €5 | €1 | -€5 | -88.8% |
| Financial charges | 65/66B | €89 | €83 | -€6 | -6.9% |
| Recurring financial charges | 65 | €89 | €83 | -€6 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,734 | -€52 | +€4,682 | +98.9% |
| Profit (loss) for the period | 9904 | -€4,734 | -€52 | +€4,682 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,734 | -€52 | +€4,682 | +98.9% |
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.