J & C MANAGEMENT SERVICES: 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 MANAGEMENT SERVICES
Largest movements
- Cash +€1.2m
up €1.2m (+9,453%), from €13,170 to €1.3m
mainly Current investments (+€1.0m) and Receivables within one year (+€168,137)
- Current investments -€1.0m
down €1.0m (-91.8%), from €1.1m to €93,279
- Receivables within one year -€168,137
down €168,137 (-7.9%), from €2.1m to €2.0m
- Provisions +€73,806
up €73,806 (+8.6%), from €861,238 to €935,044
- Accrued charges and deferred income -€66,750
down €66,750 (-14.2%), from €470,827 to €404,077
- Financial income +€13,640
up €13,640 (+13.0%), from €104,970 to €118,610
- Financial charges +€5,383
up €5,383 (+8.7%), from €61,960 to €67,343
- Gross operating margin -€4,859
down €4,859 (-34.3%), from -€14,148 to -€19,007
- Taxes -€2,532
down €2,532 (-28.2%), from €8,980 to €6,449
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 | €4,361,794 | €4,417,139 | +€55,345 | +1.3% |
| Fixed assets | 21/28 | €1,039,980 | €1,079,980 | +€40,000 | +3.8% |
| Tangible fixed assets | 22/27 | €1,039,980 | €1,079,980 | +€40,000 | +3.8% |
| Land and buildings | 22 | €1,039,980 | €1,079,980 | +€40,000 | +3.8% |
| Current assets | 29/58 | €3,321,814 | €3,337,159 | +€15,345 | +0.5% |
| Amounts receivable within one year | 40/41 | €2,135,352 | €1,967,215 | -€168,137 | -7.9% |
| Other amounts receivable | 41 | €2,135,352 | €1,967,215 | -€168,137 | -7.9% |
| Current investments | 50/53 | €1,141,484 | €93,279 | -€1.0m | -91.8% |
| Cash at bank and in hand | 54/58 | €13,170 | €1,258,149 | +€1.2m | +9,453% |
| Deferred charges and accrued income | 490/1 | €31,809 | €18,517 | -€13,291 | -41.8% |
| Total equity and liabilities | 10/49 | €4,361,794 | €4,417,139 | +€55,345 | +1.3% |
| Equity | 10/15 | €3,005,319 | €3,024,055 | +€18,737 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,984,867 | €3,003,604 | +€18,737 | +0.6% |
| Provisions and deferred taxes | 16 | €861,238 | €935,044 | +€73,806 | +8.6% |
| Deferred taxes | 168 | €861,238 | €935,044 | +€73,806 | +8.6% |
| Amounts payable | 17/49 | €495,238 | €458,040 | -€37,198 | -7.5% |
| Amounts payable within one year | 42/48 | €24,410 | €53,963 | +€29,553 | +121% |
| Trade debts | 44 | €24,410 | €53,963 | +€29,553 | +121% |
| Suppliers | 440/4 | €24,410 | €53,963 | +€29,553 | +121% |
| Accrued charges and deferred income | 492/3 | €470,827 | €404,077 | -€66,750 | -14.2% |
| Other operating charges | 640/8 | €14 | €15 | +€1 | +4.6% |
| Non-recurring operating charges | 66A | €6,232 | €7,060 | +€828 | +13.3% |
| Gross operating margin | 9900 | -€14,148 | -€19,007 | -€4,859 | -34.3% |
| Operating profit (loss) | 9901 | -€20,395 | -€26,082 | -€5,687 | -27.9% |
| Financial income | 75/76B | €104,970 | €118,610 | +€13,640 | +13.0% |
| Recurring financial income | 75 | €104,970 | €118,610 | +€13,640 | +13.0% |
| Financial charges | 65/66B | €61,960 | €67,343 | +€5,383 | +8.7% |
| Recurring financial charges | 65 | €61,960 | €67,343 | +€5,383 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €22,615 | €25,185 | +€2,570 | +11.4% |
| Income taxes | 67/77 | €8,980 | €6,449 | -€2,532 | -28.2% |
| Profit (loss) for the period | 9904 | €13,635 | €18,737 | +€5,102 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,635 | €18,737 | +€5,102 | +37.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.