J&C Projects: 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 Projects
Largest movements
- Cash +€46,769
up €46,769 (+105.8%), from €44,187 to €90,956
mainly Net result for the year (+€32,561) and Tax, wage and social debts (+€15,702)
- Stocks and contracts +€6,500
up €6,500 (+260.0%), from €2,500 to €9,000
- Tangible fixed assets -€5,458
down €5,458 (-25.2%), from €21,645 to €16,187
of which Plant, machinery and equipment: -€3,925
- Deferred charges and accrued income -€2,478
down €2,478 (-45.7%), from €5,422 to €2,944
- Profit (loss) carried forward +€32,561
up €32,561 (+45.7%), from €71,278 to €103,838
- Tax, wage and social debts +€15,702
up €15,702 (+112.1%), from €14,004 to €29,705
- Gross operating margin +€21,308
up €21,308 (+74.0%), from €28,803 to €50,112
- Taxes +€3,631
up €3,631 (+60.3%), from €6,024 to €9,655
- Depreciation +€2,524
up €2,524 (+86.0%), from €2,934 to €5,458
- Financial charges +€975
up €975 (+95.2%), from €1,024 to €1,999
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 | €90,355 | €136,461 | +€46,106 | +51.0% |
| Fixed assets | 21/28 | €26,805 | €21,347 | -€5,458 | -20.4% |
| Tangible fixed assets | 22/27 | €21,645 | €16,187 | -€5,458 | -25.2% |
| Plant, machinery and equipment | 23 | €15,589 | €11,664 | -€3,925 | -25.2% |
| Furniture and vehicles | 24 | €6,056 | €4,523 | -€1,533 | -25.3% |
| Financial fixed assets | 28 | €5,160 | €5,160 | = | 0.0% |
| Current assets | 29/58 | €63,550 | €115,114 | +€51,564 | +81.1% |
| Stocks and contracts in progress | 3 | €2,500 | €9,000 | +€6,500 | +260.0% |
| Stocks | 30/36 | €2,500 | €9,000 | +€6,500 | +260.0% |
| Amounts receivable within one year | 40/41 | €11,441 | €12,214 | +€773 | +6.8% |
| Trade receivables | 40 | €4,509 | €8,118 | +€3,609 | +80.0% |
| Other amounts receivable | 41 | €6,932 | €4,096 | -€2,836 | -40.9% |
| Cash at bank and in hand | 54/58 | €44,187 | €90,956 | +€46,769 | +105.8% |
| Deferred charges and accrued income | 490/1 | €5,422 | €2,944 | -€2,478 | -45.7% |
| Total equity and liabilities | 10/49 | €90,355 | €136,461 | +€46,106 | +51.0% |
| Equity | 10/15 | €73,700 | €106,338 | +€32,638 | +44.3% |
| Contributions | 10/11 | €2,422 | €2,500 | +€78 | +3.2% |
| Profit (loss) carried forward | 14 | €71,278 | €103,838 | +€32,561 | +45.7% |
| Amounts payable | 17/49 | €16,655 | €30,122 | +€13,468 | +80.9% |
| Amounts payable within one year | 42/48 | €15,721 | €30,122 | +€14,401 | +91.6% |
| Trade debts | 44 | €1,718 | €417 | -€1,301 | -75.7% |
| Suppliers | 440/4 | €1,718 | €417 | -€1,301 | -75.7% |
| Taxes, remuneration and social security | 45 | €14,004 | €29,705 | +€15,702 | +112.1% |
| Taxes | 450/3 | €14,004 | €29,705 | +€15,702 | +112.1% |
| Accrued charges and deferred income | 492/3 | €933 | - | -€933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,934 | €5,458 | +€2,524 | +86.0% |
| Other operating charges | 640/8 | €776 | €585 | -€191 | -24.6% |
| Gross operating margin | 9900 | €28,803 | €50,112 | +€21,308 | +74.0% |
| Operating profit (loss) | 9901 | €25,093 | €44,068 | +€18,975 | +75.6% |
| Financial income | 75/76B | €242 | €147 | -€96 | -39.5% |
| Recurring financial income | 75 | €242 | €147 | -€96 | -39.5% |
| Financial charges | 65/66B | €1,024 | €1,999 | +€975 | +95.2% |
| Recurring financial charges | 65 | €1,024 | €1,999 | +€975 | +95.2% |
| Profit (loss) for the period before taxes | 9903 | €24,311 | €42,216 | +€17,905 | +73.6% |
| Income taxes | 67/77 | €6,024 | €9,655 | +€3,631 | +60.3% |
| Profit (loss) for the period | 9904 | €18,287 | €32,561 | +€14,274 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,287 | €32,561 | +€14,274 | +78.1% |
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 10 October 2026 via checked.be.