JC AGRO: 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.
JC AGRO
Largest movements
- Receivables within one year -€83,797
down €83,797 (-29.7%), from €282,256 to €198,459
of which Trade receivables: -€86,561
- Stocks and contracts -€72,505
down €72,505 (-22.8%), from €318,346 to €245,842
- Cash +€41,473
up €41,473 (+20.2%), from €205,510 to €246,984
mainly Receivables within one year (+€83,797) and Stocks and contracts (+€72,505)
- Tangible fixed assets -€28,254
down €28,254 (-25.6%), from €110,538 to €82,284
of which Leasing and similar rights: -€14,199
- Profit (loss) carried forward -€78,864
down €78,864 (-23.3%), from €338,008 to €259,144
- Trade debts -€45,103
down €45,103 (-47.5%), from €94,868 to €49,765
- Debts after one year -€14,039
down €14,039 (-31.6%), from €44,386 to €30,347
- Other operating charges -€6,007
down €6,007 (-60.3%), from €9,966 to €3,959
- Depreciation -€3,714
down €3,714 (-11.5%), from €32,350 to €28,636
- Staff costs +€3,243
up €3,243 (+3.3%), from €97,111 to €100,354
- Gross operating margin -€2,686
down €2,686 (-4.1%), from €65,211 to €62,526
- Financial charges -€1,543
down €1,543 (-35.1%), from €4,401 to €2,858
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 | €923,596 | €782,050 | -€141,546 | -15.3% |
| Fixed assets | 21/28 | €111,418 | €82,782 | -€28,636 | -25.7% |
| Intangible fixed assets | 21 | €382 | - | -€382 | |
| Tangible fixed assets | 22/27 | €110,538 | €82,284 | -€28,254 | -25.6% |
| Plant, machinery and equipment | 23 | €7,513 | €5,524 | -€1,989 | -26.5% |
| Furniture and vehicles | 24 | €45,803 | €33,737 | -€12,066 | -26.3% |
| Leasing and similar rights | 25 | €57,222 | €43,023 | -€14,199 | -24.8% |
| Financial fixed assets | 28 | €498 | €498 | = | 0.0% |
| Current assets | 29/58 | €812,178 | €699,268 | -€112,910 | -13.9% |
| Stocks and contracts in progress | 3 | €318,346 | €245,842 | -€72,505 | -22.8% |
| Stocks | 30/36 | €318,346 | €245,842 | -€72,505 | -22.8% |
| Amounts receivable within one year | 40/41 | €282,256 | €198,459 | -€83,797 | -29.7% |
| Trade receivables | 40 | €266,211 | €179,650 | -€86,561 | -32.5% |
| Other amounts receivable | 41 | €16,045 | €18,809 | +€2,764 | +17.2% |
| Cash at bank and in hand | 54/58 | €205,510 | €246,984 | +€41,473 | +20.2% |
| Deferred charges and accrued income | 490/1 | €6,065 | €7,983 | +€1,918 | +31.6% |
| Total equity and liabilities | 10/49 | €923,596 | €782,050 | -€141,546 | -15.3% |
| Equity | 10/15 | €538,008 | €459,144 | -€78,864 | -14.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €338,008 | €259,144 | -€78,864 | -23.3% |
| Amounts payable | 17/49 | €385,588 | €322,906 | -€62,682 | -16.3% |
| Amounts payable after more than one year | 17 | €44,386 | €30,347 | -€14,039 | -31.6% |
| Financial debts | 170/4 | €44,386 | €30,347 | -€14,039 | -31.6% |
| Amounts payable within one year | 42/48 | €339,870 | €289,659 | -€50,211 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €13,543 | €14,039 | +€496 | +3.7% |
| Trade debts | 44 | €94,868 | €49,765 | -€45,103 | -47.5% |
| Suppliers | 440/4 | €94,868 | €49,765 | -€45,103 | -47.5% |
| Taxes, remuneration and social security | 45 | €22,645 | €18,603 | -€4,042 | -17.8% |
| Taxes | 450/3 | €6,812 | €4,795 | -€2,017 | -29.6% |
| Remuneration and social security | 454/9 | €15,834 | €13,808 | -€2,026 | -12.8% |
| Other amounts payable | 47/48 | €208,813 | €207,253 | -€1,561 | -0.7% |
| Accrued charges and deferred income | 492/3 | €1,333 | €2,900 | +€1,567 | +118% |
| Remuneration, social security and pensions | 62 | €97,111 | €100,354 | +€3,243 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,350 | €28,636 | -€3,714 | -11.5% |
| Other operating charges | 640/8 | €9,966 | €3,959 | -€6,007 | -60.3% |
| Non-recurring operating charges | 66A | - | €5,350 | +€5,350 | |
| Gross operating margin | 9900 | €65,211 | €62,526 | -€2,686 | -4.1% |
| Operating profit (loss) | 9901 | -€74,216 | -€75,773 | -€1,557 | -2.1% |
| Financial income | 75/76B | €189 | - | -€189 | |
| Recurring financial income | 75 | €189 | - | -€189 | |
| Financial charges | 65/66B | €4,401 | €2,858 | -€1,543 | -35.1% |
| Recurring financial charges | 65 | €4,401 | €2,858 | -€1,543 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€78,428 | -€78,631 | -€203 | -0.3% |
| Income taxes | 67/77 | €420 | €233 | -€187 | -44.5% |
| Profit (loss) for the period | 9904 | -€78,848 | -€78,864 | -€16 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,848 | -€78,864 | -€16 | 0.0% |
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 20 October 2026 via checked.be.