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
- Tangible fixed assets -€14,020
down €14,020 (-3.9%), from €362,952 to €348,933
- Tax, wage and social debts -€25,166
no longer reported in 2025 (was €25,166)
- Other debts +€13,166
new in 2025: €13,166
- Other operating charges -€315
down €315 (-11.6%), from €2,706 to €2,391
- Gross operating margin +€167
up €167 (+1.2%), from €14,057 to €14,224
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 | €369,094 | €354,922 | -€14,172 | -3.8% |
| Fixed assets | 21/28 | €362,952 | €348,933 | -€14,020 | -3.9% |
| Tangible fixed assets | 22/27 | €362,952 | €348,933 | -€14,020 | -3.9% |
| Land and buildings | 22 | €362,952 | €348,933 | -€14,020 | -3.9% |
| Current assets | 29/58 | €6,142 | €5,989 | -€152 | -2.5% |
| Cash at bank and in hand | 54/58 | €6,142 | €5,989 | -€152 | -2.5% |
| Total equity and liabilities | 10/49 | €369,094 | €354,922 | -€14,172 | -3.8% |
| Equity | 10/15 | €343,438 | €341,054 | -€2,384 | -0.7% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €2,974 | €2,974 | = | 0.0% |
| Distributable reserves | 133 | €2,974 | €2,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,309 | €326,925 | -€2,384 | -0.7% |
| Amounts payable | 17/49 | €25,656 | €13,868 | -€11,788 | -45.9% |
| Amounts payable within one year | 42/48 | €25,656 | €13,868 | -€11,788 | -45.9% |
| Trade debts | 44 | €490 | €702 | +€212 | +43.2% |
| Suppliers | 440/4 | €490 | €702 | +€212 | +43.2% |
| Taxes, remuneration and social security | 45 | €25,166 | - | -€25,166 | |
| Taxes | 450/3 | €25,166 | - | -€25,166 | |
| Other amounts payable | 47/48 | - | €13,166 | +€13,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,020 | €14,020 | = | 0.0% |
| Other operating charges | 640/8 | €2,706 | €2,391 | -€315 | -11.6% |
| Gross operating margin | 9900 | €14,057 | €14,224 | +€167 | +1.2% |
| Operating profit (loss) | 9901 | -€2,668 | -€2,187 | +€482 | +18.1% |
| Financial charges | 65/66B | €186 | €197 | +€11 | +6.0% |
| Recurring financial charges | 65 | €186 | €197 | +€11 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,854 | -€2,384 | +€471 | +16.5% |
| Profit (loss) for the period | 9904 | -€2,854 | -€2,384 | +€471 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,854 | -€2,384 | +€471 | +16.5% |
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 15 October 2026 via checked.be.