J-C LAP: what changed
Two fiscal 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 LAP
Largest movements
- Tangible fixed assets +€9,914
up €9,914 (+454.3%), from €2,182 to €12,096
- Receivables within one year +€1,284
up €1,284 (+29.9%), from €4,300 to €5,584
- Cash +€905
up €905 (+5.2%), from €17,356 to €18,261
mainly Net result for the year (+€10,850) and Depreciation (+€1,451)
- Profit (loss) carried forward +€10,850
up €10,850 (+88.3%), from €12,291 to €23,141
- Tax, wage and social debts +€1,180
up €1,180 (+59.9%), from €1,971 to €3,150
of which Taxes: +€650
- Gross operating margin +€11,624
up €11,624 (+235.4%), from €4,939 to €16,563
- Taxes +€1,515
up €1,515 (+104.4%), from €1,451 to €2,966
- Depreciation +€1,386
up €1,386 (+2132.7%), from €65 to €1,451
- Financial charges -€319
down €319 (-44.5%), from €716 to €397
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.
Cash bridge derived
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 | €24,202 | €35,970 | +€11,768 | +48.6% |
| Fixed assets | 21/28 | €2,212 | €12,126 | +€9,914 | +448.2% |
| Tangible fixed assets | 22/27 | €2,182 | €12,096 | +€9,914 | +454.3% |
| Furniture and vehicles | 24 | €2,182 | €12,096 | +€9,914 | +454.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €21,990 | €23,844 | +€1,855 | +8.4% |
| Amounts receivable within one year | 40/41 | €4,300 | €5,584 | +€1,284 | +29.9% |
| Other amounts receivable | 41 | €4,300 | €5,584 | +€1,284 | +29.9% |
| Cash at bank and in hand | 54/58 | €17,356 | €18,261 | +€905 | +5.2% |
| Deferred charges and accrued income | 490/1 | €334 | - | -€334 | |
| Total equity and liabilities | 10/49 | €24,202 | €35,970 | +€11,768 | +48.6% |
| Equity | 10/15 | €15,291 | €26,141 | +€10,850 | +71.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,291 | €23,141 | +€10,850 | +88.3% |
| Amounts payable | 17/49 | €8,910 | €9,829 | +€919 | +10.3% |
| Amounts payable within one year | 42/48 | €8,910 | €9,829 | +€919 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €4,196 | €4,193 | -€3 | -0.1% |
| Trade debts | 44 | €2,744 | €2,482 | -€262 | -9.5% |
| Suppliers | 440/4 | €2,744 | €2,482 | -€262 | -9.5% |
| Taxes, remuneration and social security | 45 | €1,971 | €3,150 | +€1,180 | +59.9% |
| Taxes | 450/3 | - | €650 | +€650 | |
| Remuneration and social security | 454/9 | €1,971 | €2,500 | +€529 | +26.9% |
| Other amounts payable | 47/48 | - | €3 | +€3 | |
| Non-recurring operating income | 76A | - | €7,671 | +€7,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65 | €1,451 | +€1,386 | +2132.7% |
| Other operating charges | 640/8 | €864 | €909 | +€45 | +5.2% |
| Gross operating margin | 9900 | €4,939 | €16,563 | +€11,624 | +235.4% |
| Operating profit (loss) | 9901 | €4,010 | €14,203 | +€10,193 | +254.2% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €716 | €397 | -€319 | -44.5% |
| Recurring financial charges | 65 | €716 | €397 | -€319 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €3,294 | €13,815 | +€10,522 | +319.5% |
| Income taxes | 67/77 | €1,451 | €2,966 | +€1,515 | +104.4% |
| Profit (loss) for the period | 9904 | €1,843 | €10,850 | +€9,007 | +488.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,843 | €10,850 | +€9,007 | +488.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.