JBCC: 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.
JBCC
Largest movements
- Cash -€495,111
down €495,111 (-79.6%), from €622,266 to €127,155
mainly Other debts (-€369,333) and Stocks and contracts (-€177,659)
- Stocks and contracts +€177,659
up €177,659 (+870%), from €20,420 to €198,079
- Receivables within one year -€68,636
down €68,636 (-31.7%), from €216,800 to €148,164
of which Other amounts receivable: -€65,180
- Tangible fixed assets -€20,019
down €20,019 (-4.0%), from €501,210 to €481,191
of which Land and buildings: -€11,233
- Other debts -€369,333
down €369,333 (-45.4%), from €814,338 to €445,005
- Profit (loss) carried forward -€53,313
down €53,313, from €0 to -€53,313
- Trade debts +€28,141
up €28,141 (+97.2%), from €28,944 to €57,086
- Gross operating margin -€315,330
down €315,330, from €284,526 to -€30,805
- Taxes -€33,440
down €33,440, from €29,898 to -€3,542
- Financial charges -€8,808
down €8,808 (-74.4%), from €11,831 to €3,024
- Financial income -€6,737
down €6,737 (-73.5%), from €9,163 to €2,426
of which Financial income: -€6,737
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 | €1,368,119 | €962,222 | -€405,897 | -29.7% |
| Fixed assets | 21/28 | €501,533 | €481,515 | -€20,019 | -4.0% |
| Tangible fixed assets | 22/27 | €501,210 | €481,191 | -€20,019 | -4.0% |
| Land and buildings | 22 | €478,870 | €467,638 | -€11,233 | -2.3% |
| Plant, machinery and equipment | 23 | €9,947 | €7,180 | -€2,767 | -27.8% |
| Furniture and vehicles | 24 | €12,393 | €6,373 | -€6,020 | -48.6% |
| Financial fixed assets | 28 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €866,585 | €480,708 | -€385,878 | -44.5% |
| Stocks and contracts in progress | 3 | €20,420 | €198,079 | +€177,659 | +870% |
| Contracts in progress | 37 | €20,420 | €198,079 | +€177,659 | +870% |
| Amounts receivable within one year | 40/41 | €216,800 | €148,164 | -€68,636 | -31.7% |
| Trade receivables | 40 | €10,073 | €6,616 | -€3,457 | -34.3% |
| Other amounts receivable | 41 | €206,727 | €141,547 | -€65,180 | -31.5% |
| Cash at bank and in hand | 54/58 | €622,266 | €127,155 | -€495,111 | -79.6% |
| Deferred charges and accrued income | 490/1 | €7,100 | €7,311 | +€211 | +3.0% |
| Total equity and liabilities | 10/49 | €1,368,119 | €962,222 | -€405,897 | -29.7% |
| Equity | 10/15 | €511,522 | €458,209 | -€53,313 | -10.4% |
| Reserves | 13 | €511,522 | €511,522 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €474,022 | €474,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€53,313 | -€53,313 | |
| Amounts payable | 17/49 | €856,597 | €504,014 | -€352,583 | -41.2% |
| Amounts payable within one year | 42/48 | €846,041 | €504,014 | -€342,027 | -40.4% |
| Financial debts | 43 | €384 | €145 | -€239 | -62.3% |
| Credit institutions | 430/8 | €384 | €145 | -€239 | -62.3% |
| Trade debts | 44 | €28,944 | €57,086 | +€28,141 | +97.2% |
| Suppliers | 440/4 | €28,944 | €57,086 | +€28,141 | +97.2% |
| Taxes, remuneration and social security | 45 | €2,375 | €1,779 | -€597 | -25.1% |
| Taxes | 450/3 | €2,375 | €1,779 | -€597 | -25.1% |
| Other amounts payable | 47/48 | €814,338 | €445,005 | -€369,333 | -45.4% |
| Accrued charges and deferred income | 492/3 | €10,556 | €0 | -€10,556 | -100% |
| Non-recurring operating income | 76A | €285,535 | €0 | -€285,535 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,103 | €20,019 | +€916 | +4.8% |
| Other operating charges | 640/8 | €5,963 | €5,434 | -€529 | -8.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €284,526 | -€30,805 | -€315,330 | |
| Operating profit (loss) | 9901 | €259,460 | -€56,257 | -€315,717 | |
| Financial income | 75/76B | €9,163 | €2,426 | -€6,737 | -73.5% |
| Recurring financial income | 75 | €9,163 | €2,426 | -€6,737 | -73.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €11,831 | €3,024 | -€8,808 | -74.4% |
| Recurring financial charges | 65 | €11,831 | €3,024 | -€8,808 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | €256,791 | -€56,855 | -€313,646 | |
| Income taxes | 67/77 | €29,898 | -€3,542 | -€33,440 | |
| Profit (loss) for the period | 9904 | €226,893 | -€53,313 | -€280,206 | |
| Profit (loss) for the period to be appropriated | 9905 | €226,893 | -€53,313 | -€280,206 |
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 19 October 2026 via checked.be.