JC AUTOMATION: 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 AUTOMATION
Largest movements
- Cash +€36,186
up €36,186 (+148%), from €24,487 to €60,674
mainly Net result for the year (+€14,687) and Trade debts (+€12,671)
- Stocks and contracts -€11,570
down €11,570 (-62.5%), from €18,515 to €6,946
of which Contracts in progress: -€11,500
- Tangible fixed assets -€9,472
down €9,472 (-30.6%), from €30,981 to €21,508
- Receivables within one year -€4,664
down €4,664 (-44.9%), from €10,377 to €5,713
of which Trade receivables: -€5,212
- Trade debts +€12,671
up €12,671 (+768%), from €1,649 to €14,320
- Reserves +€3,187
up €3,187 (+3.0%), from €106,674 to €109,861
of which Distributable reserves: +€3,187
- Tax, wage and social debts -€2,379
down €2,379 (-51.3%), from €4,635 to €2,256
- Other debts -€2,358
down €2,358 (-29.1%), from €8,105 to €5,747
- Financial income +€4,535
up €4,535 (+917%), from €495 to €5,030
- Taxes +€2,050
up €2,050 (+45.7%), from €4,488 to €6,538
- Depreciation -€1,699
down €1,699 (-15.2%), from €11,171 to €9,472
- Gross operating margin +€1,600
up €1,600 (+6.1%), from €26,358 to €27,958
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,160 | €188,281 | +€11,121 | +6.3% |
| Fixed assets | 21/28 | €30,981 | €21,508 | -€9,472 | -30.6% |
| Tangible fixed assets | 22/27 | €30,981 | €21,508 | -€9,472 | -30.6% |
| Furniture and vehicles | 24 | €30,981 | €21,508 | -€9,472 | -30.6% |
| Current assets | 29/58 | €146,180 | €166,773 | +€20,593 | +14.1% |
| Stocks and contracts in progress | 3 | €18,515 | €6,946 | -€11,570 | -62.5% |
| Stocks | 30/36 | €2,015 | €1,946 | -€70 | -3.5% |
| Contracts in progress | 37 | €16,500 | €5,000 | -€11,500 | -69.7% |
| Amounts receivable within one year | 40/41 | €10,377 | €5,713 | -€4,664 | -44.9% |
| Trade receivables | 40 | €9,764 | €4,553 | -€5,212 | -53.4% |
| Other amounts receivable | 41 | €612 | €1,160 | +€548 | +89.4% |
| Current investments | 50/53 | €89,908 | €90,021 | +€114 | +0.1% |
| Cash at bank and in hand | 54/58 | €24,487 | €60,674 | +€36,186 | +148% |
| Deferred charges and accrued income | 490/1 | €2,892 | €3,420 | +€527 | +18.2% |
| Total equity and liabilities | 10/49 | €177,160 | €188,281 | +€11,121 | +6.3% |
| Equity | 10/15 | €162,771 | €165,959 | +€3,187 | +2.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €106,674 | €109,861 | +€3,187 | +3.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €104,195 | €107,382 | +€3,187 | +3.1% |
| Profit (loss) carried forward | 14 | €31,308 | €31,308 | = | 0.0% |
| Amounts payable | 17/49 | €14,389 | €22,322 | +€7,934 | +55.1% |
| Amounts payable within one year | 42/48 | €14,389 | €22,322 | +€7,934 | +55.1% |
| Trade debts | 44 | €1,649 | €14,320 | +€12,671 | +768% |
| Suppliers | 440/4 | €1,649 | €14,320 | +€12,671 | +768% |
| Taxes, remuneration and social security | 45 | €4,635 | €2,256 | -€2,379 | -51.3% |
| Taxes | 450/3 | €4,635 | €2,256 | -€2,379 | -51.3% |
| Other amounts payable | 47/48 | €8,105 | €5,747 | -€2,358 | -29.1% |
| Non-recurring operating income | 76A | €5,050 | €0 | -€5,050 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,171 | €9,472 | -€1,699 | -15.2% |
| Other operating charges | 640/8 | €1,517 | €1,724 | +€207 | +13.7% |
| Non-recurring operating charges | 66A | €30 | €110 | +€80 | +267% |
| Gross operating margin | 9900 | €26,358 | €27,958 | +€1,600 | +6.1% |
| Operating profit (loss) | 9901 | €13,640 | €16,652 | +€3,012 | +22.1% |
| Financial income | 75/76B | €495 | €5,030 | +€4,535 | +917% |
| Recurring financial income | 75 | €495 | €5,030 | +€4,535 | +917% |
| Financial charges | 65/66B | €378 | €456 | +€77 | +20.4% |
| Recurring financial charges | 65 | €378 | €456 | +€77 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €13,756 | €21,226 | +€7,470 | +54.3% |
| Income taxes | 67/77 | €4,488 | €6,538 | +€2,050 | +45.7% |
| Profit (loss) for the period | 9904 | €9,268 | €14,687 | +€5,419 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,268 | €14,687 | +€5,419 | +58.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.