JC-COMMUNICATIONS: 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-COMMUNICATIONS
Largest movements
- Tangible fixed assets +€5,287
up €5,287 (+903%), from €586 to €5,873
- Cash +€4,183
up €4,183 (+62.9%), from €6,646 to €10,830
mainly Net result for the year (+€8,701) and Other debts (+€3,649)
- Receivables within one year +€2,072
up €2,072 (+211%), from €981 to €3,053
- Deferred charges and accrued income -€1,929
down €1,929 (-68.5%), from €2,819 to €889
- Profit (loss) carried forward +€8,701
up €8,701 (+47.8%), from -€18,219 to -€9,518
- Other debts +€3,649
up €3,649 (+190%), from €1,920 to €5,569
- Tax, wage and social debts +€3,276
up €3,276 (+53.9%), from €6,079 to €9,355
- Debts after one year -€3,098
no longer reported in 2025 (was €3,098)
- Trade debts -€1,807
down €1,807 (-65.9%), from €2,742 to €935
- Gross operating margin +€11,298
up €11,298 (+148%), from €7,623 to €18,921
- Taxes +€3,829
up €3,829 (+102%), from €3,761 to €7,589
- Depreciation +€660
up €660 (+197%), from €336 to €996
- Financial charges -€410
down €410 (-36.2%), from €1,132 to €722
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 | €11,686 | €21,299 | +€9,613 | +82.3% |
| Fixed assets | 21/28 | €586 | €5,873 | +€5,287 | +903% |
| Tangible fixed assets | 22/27 | €586 | €5,873 | +€5,287 | +903% |
| Furniture and vehicles | 24 | €586 | €5,873 | +€5,287 | +903% |
| Current assets | 29/58 | €11,101 | €15,426 | +€4,325 | +39.0% |
| Amounts receivable within one year | 40/41 | €981 | €3,053 | +€2,072 | +211% |
| Trade receivables | 40 | €981 | €3,053 | +€2,072 | +211% |
| Current investments | 50/53 | €654 | €654 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,646 | €10,830 | +€4,183 | +62.9% |
| Deferred charges and accrued income | 490/1 | €2,819 | €889 | -€1,929 | -68.5% |
| Total equity and liabilities | 10/49 | €11,686 | €21,299 | +€9,613 | +82.3% |
| Equity | 10/15 | -€6,359 | €2,342 | +€8,701 | |
| Contributions | 10/11 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,219 | -€9,518 | +€8,701 | +47.8% |
| Amounts payable | 17/49 | €18,045 | €18,958 | +€912 | +5.1% |
| Amounts payable after more than one year | 17 | €3,098 | - | -€3,098 | |
| Financial debts | 170/4 | €3,098 | - | -€3,098 | |
| Amounts payable within one year | 42/48 | €14,817 | €18,958 | +€4,140 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €4,076 | €3,098 | -€978 | -24.0% |
| Trade debts | 44 | €2,742 | €935 | -€1,807 | -65.9% |
| Suppliers | 440/4 | €2,742 | €935 | -€1,807 | -65.9% |
| Taxes, remuneration and social security | 45 | €6,079 | €9,355 | +€3,276 | +53.9% |
| Taxes | 450/3 | €6,079 | €9,355 | +€3,276 | +53.9% |
| Other amounts payable | 47/48 | €1,920 | €5,569 | +€3,649 | +190% |
| Accrued charges and deferred income | 492/3 | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €996 | +€660 | +197% |
| Other operating charges | 640/8 | €1,000 | €978 | -€23 | -2.3% |
| Gross operating margin | 9900 | €7,623 | €18,921 | +€11,298 | +148% |
| Operating profit (loss) | 9901 | €6,287 | €16,947 | +€10,661 | +170% |
| Financial income | 75/76B | €1 | €65 | +€64 | +4,893% |
| Recurring financial income | 75 | €1 | €65 | +€64 | +4,893% |
| Financial charges | 65/66B | €1,132 | €722 | -€410 | -36.2% |
| Recurring financial charges | 65 | €1,132 | €722 | -€410 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €5,155 | €16,290 | +€11,135 | +216% |
| Income taxes | 67/77 | €3,761 | €7,589 | +€3,829 | +102% |
| Profit (loss) for the period | 9904 | €1,395 | €8,701 | +€7,306 | +524% |
| Profit (loss) for the period to be appropriated | 9905 | €1,395 | €8,701 | +€7,306 | +524% |
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 27 October 2026 via checked.be.