JC CONCEPT: 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 CONCEPT
Largest movements
- Cash +€69,862
up €69,862 (+75.9%), from €92,100 to €161,962
mainly Other debts (+€104,892) and Net result for the year (+€61,465)
- Tangible fixed assets +€27,835
up €27,835 (+88.5%), from €31,437 to €59,272
of which Furniture and vehicles: +€28,615
- Receivables within one year +€5,099
up €5,099 (+8.1%), from €63,004 to €68,104
of which Other amounts receivable: +€5,099
- Other debts +€104,892
up €104,892 (+2204.8%), from €4,758 to €109,649
- Profit (loss) carried forward -€56,535
down €56,535 (-35.9%), from €157,436 to €100,901
- Debts after one year +€27,936
new in 2025: €27,936
- Tax, wage and social debts +€20,368
up €20,368 (+156.3%), from €13,028 to €33,397
of which Taxes: +€18,007
- Current portion of long-term debt +€7,693
new in 2025: €7,693
- Gross operating margin +€10,765
up €10,765 (+13.1%), from €81,935 to €92,700
- Depreciation +€8,584
up €8,584 (+139.1%), from €6,173 to €14,757
- Financial charges +€1,193
up €1,193 (+976.6%), from €122 to €1,316
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 | €187,949 | €290,731 | +€102,782 | +54.7% |
| Fixed assets | 21/28 | €31,437 | €59,272 | +€27,835 | +88.5% |
| Tangible fixed assets | 22/27 | €31,437 | €59,272 | +€27,835 | +88.5% |
| Plant, machinery and equipment | 23 | €2,546 | €1,766 | -€780 | -30.6% |
| Furniture and vehicles | 24 | €28,892 | €57,506 | +€28,615 | +99.0% |
| Current assets | 29/58 | €156,512 | €231,459 | +€74,948 | +47.9% |
| Amounts receivable within one year | 40/41 | €63,004 | €68,104 | +€5,099 | +8.1% |
| Trade receivables | 40 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €55,004 | €60,104 | +€5,099 | +9.3% |
| Cash at bank and in hand | 54/58 | €92,100 | €161,962 | +€69,862 | +75.9% |
| Deferred charges and accrued income | 490/1 | €1,407 | €1,393 | -€14 | -1.0% |
| Total equity and liabilities | 10/49 | €187,949 | €290,731 | +€102,782 | +54.7% |
| Equity | 10/15 | €167,436 | €110,901 | -€56,535 | -33.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,436 | €100,901 | -€56,535 | -35.9% |
| Amounts payable | 17/49 | €20,513 | €179,830 | +€159,317 | +776.7% |
| Amounts payable after more than one year | 17 | - | €27,936 | +€27,936 | |
| Financial debts | 170/4 | - | €27,936 | +€27,936 | |
| Amounts payable within one year | 42/48 | €20,513 | €151,894 | +€131,381 | +640.5% |
| Current portion of amounts payable after more than one year | 42 | - | €7,693 | +€7,693 | |
| Trade debts | 44 | €2,727 | €1,155 | -€1,572 | -57.6% |
| Suppliers | 440/4 | €2,727 | €1,155 | -€1,572 | -57.6% |
| Taxes, remuneration and social security | 45 | €13,028 | €33,397 | +€20,368 | +156.3% |
| Taxes | 450/3 | €7,792 | €25,798 | +€18,007 | +231.1% |
| Remuneration and social security | 454/9 | €5,237 | €7,598 | +€2,361 | +45.1% |
| Other amounts payable | 47/48 | €4,758 | €109,649 | +€104,892 | +2204.8% |
| Non-recurring operating income | 76A | €9,227 | €5,921 | -€3,306 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,173 | €14,757 | +€8,584 | +139.1% |
| Other operating charges | 640/8 | €43 | €197 | +€154 | +362.5% |
| Gross operating margin | 9900 | €81,935 | €92,700 | +€10,765 | +13.1% |
| Operating profit (loss) | 9901 | €75,720 | €77,746 | +€2,027 | +2.7% |
| Financial charges | 65/66B | €122 | €1,316 | +€1,193 | +976.6% |
| Recurring financial charges | 65 | €122 | €1,316 | +€1,193 | +976.6% |
| Profit (loss) for the period before taxes | 9903 | €75,597 | €76,431 | +€833 | +1.1% |
| Income taxes | 67/77 | €14,931 | €14,965 | +€34 | +0.2% |
| Profit (loss) for the period | 9904 | €60,666 | €61,465 | +€799 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,666 | €61,465 | +€799 | +1.3% |
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 11 October 2026 via checked.be.