JC Concepts: 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 Concepts
Largest movements
- Cash +€4,398
up €4,398 (+11.2%), from €39,408 to €43,806
mainly Net result for the year (+€26,564) and Depreciation (+€4,276)
- Tangible fixed assets -€2,408
down €2,408 (-44.5%), from €5,413 to €3,004
of which Furniture and vehicles: -€3,604
- Profit (loss) carried forward +€26,564
up €26,564 (+75.0%), from -€35,399 to -€8,834
- Other debts -€19,335
down €19,335 (-35.4%), from €54,584 to €35,249
- Current portion of long-term debt -€6,739
down €6,739 (-100%), from €6,739 to €0
- Tax, wage and social debts +€1,418
up €1,418 (+369%), from €384 to €1,803
- Gross operating margin +€22,943
up €22,943 (+223%), from €10,283 to €33,226
- Taxes +€1,030
up €1,030 (+819%), from €126 to €1,156
- Depreciation -€1,006
down €1,006 (-19.0%), from €5,282 to €4,276
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 | €45,543 | €47,359 | +€1,816 | +4.0% |
| Fixed assets | 21/28 | €5,413 | €3,004 | -€2,408 | -44.5% |
| Tangible fixed assets | 22/27 | €5,413 | €3,004 | -€2,408 | -44.5% |
| Plant, machinery and equipment | 23 | €1,514 | €2,709 | +€1,196 | +79.0% |
| Furniture and vehicles | 24 | €3,899 | €295 | -€3,604 | -92.4% |
| Current assets | 29/58 | €40,130 | €44,355 | +€4,225 | +10.5% |
| Stocks and contracts in progress | 3 | €217 | €182 | -€35 | -16.1% |
| Stocks | 30/36 | €217 | €182 | -€35 | -16.1% |
| Amounts receivable within one year | 40/41 | €74 | €0 | -€74 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €74 | €0 | -€74 | -100% |
| Cash at bank and in hand | 54/58 | €39,408 | €43,806 | +€4,398 | +11.2% |
| Deferred charges and accrued income | 490/1 | €431 | €367 | -€64 | -14.9% |
| Total equity and liabilities | 10/49 | €45,543 | €47,359 | +€1,816 | +4.0% |
| Equity | 10/15 | -€16,799 | €9,766 | +€26,564 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,399 | -€8,834 | +€26,564 | +75.0% |
| Amounts payable | 17/49 | €62,341 | €37,593 | -€24,748 | -39.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €62,341 | €37,593 | -€24,748 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €6,739 | €0 | -€6,739 | -100% |
| Trade debts | 44 | €634 | €542 | -€92 | -14.5% |
| Suppliers | 440/4 | €634 | €542 | -€92 | -14.5% |
| Taxes, remuneration and social security | 45 | €384 | €1,803 | +€1,418 | +369% |
| Taxes | 450/3 | €384 | €1,803 | +€1,418 | +369% |
| Other amounts payable | 47/48 | €54,584 | €35,249 | -€19,335 | -35.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,282 | €4,276 | -€1,006 | -19.0% |
| Other operating charges | 640/8 | €704 | €718 | +€14 | +2.0% |
| Non-recurring operating charges | 66A | - | €398 | +€398 | |
| Gross operating margin | 9900 | €10,283 | €33,226 | +€22,943 | +223% |
| Operating profit (loss) | 9901 | €4,297 | €27,834 | +€23,537 | +548% |
| Financial income | 75/76B | €0 | €15 | +€15 | +29,340% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +29,340% |
| Financial charges | 65/66B | €218 | €128 | -€90 | -41.2% |
| Recurring financial charges | 65 | €218 | €128 | -€90 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €4,079 | €27,720 | +€23,642 | +580% |
| Income taxes | 67/77 | €126 | €1,156 | +€1,030 | +819% |
| Profit (loss) for the period | 9904 | €3,953 | €26,564 | +€22,611 | +572% |
| Profit (loss) for the period to be appropriated | 9905 | €3,953 | €26,564 | +€22,611 | +572% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.