JC DOB: 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 DOB
Largest movements
- Tangible fixed assets +€55,065
up €55,065 (+97.8%), from €56,280 to €111,344
- Receivables within one year +€16,079
up €16,079 (+215.7%), from €7,454 to €23,533
of which Trade receivables: +€16,744
- Cash -€6,846
down €6,846 (-16.6%), from €41,304 to €34,458
mainly Investment in fixed assets (net) (-€81,534) and Other debts (-€22,536)
- Debts after one year +€52,763
up €52,763 (+292.8%), from €18,022 to €70,785
- Profit (loss) carried forward +€27,593
up €27,593 (+287.6%), from €9,594 to €37,187
- Other debts -€22,536
down €22,536 (-63.9%), from €35,241 to €12,705
- Current portion of long-term debt +€15,800
up €15,800 (+175.5%), from €9,004 to €24,804
- Trade debts -€11,775
down €11,775 (-49.7%), from €23,680 to €11,905
- Gross operating margin +€112,822
up €112,822 (+382.1%), from €29,525 to €142,347
- Staff costs +€58,501
up €58,501 (+4977.4%), from €1,175 to €59,677
- Financial income -€8,813
down €8,813 (-97.9%), from €9,000 to €187
- Taxes +€8,127
up €8,127 (+425.0%), from €1,912 to €10,040
- Depreciation +€3,481
up €3,481 (+15.1%), from €22,988 to €26,469
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 | €105,312 | €169,834 | +€64,522 | +61.3% |
| Fixed assets | 21/28 | €56,280 | €111,344 | +€55,065 | +97.8% |
| Tangible fixed assets | 22/27 | €56,280 | €111,344 | +€55,065 | +97.8% |
| Plant, machinery and equipment | 23 | €16,491 | €32,717 | +€16,226 | +98.4% |
| Furniture and vehicles | 24 | €37,274 | €49,313 | +€12,038 | +32.3% |
| Leasing and similar rights | 25 | - | €27,079 | +€27,079 | |
| Other tangible fixed assets | 26 | €2,514 | €2,235 | -€279 | -11.1% |
| Current assets | 29/58 | €49,033 | €58,490 | +€9,457 | +19.3% |
| Amounts receivable within one year | 40/41 | €7,454 | €23,533 | +€16,079 | +215.7% |
| Trade receivables | 40 | €4,214 | €20,958 | +€16,744 | +397.3% |
| Other amounts receivable | 41 | €3,240 | €2,575 | -€665 | -20.5% |
| Cash at bank and in hand | 54/58 | €41,304 | €34,458 | -€6,846 | -16.6% |
| Deferred charges and accrued income | 490/1 | €275 | €499 | +€224 | +81.7% |
| Total equity and liabilities | 10/49 | €105,312 | €169,834 | +€64,522 | +61.3% |
| Equity | 10/15 | €15,594 | €43,187 | +€27,593 | +176.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,594 | €37,187 | +€27,593 | +287.6% |
| Amounts payable | 17/49 | €89,718 | €126,647 | +€36,929 | +41.2% |
| Amounts payable after more than one year | 17 | €18,022 | €70,785 | +€52,763 | +292.8% |
| Financial debts | 170/4 | €18,022 | €70,785 | +€52,763 | +292.8% |
| Amounts payable within one year | 42/48 | €71,696 | €55,862 | -€15,834 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €9,004 | €24,804 | +€15,800 | +175.5% |
| Trade debts | 44 | €23,680 | €11,905 | -€11,775 | -49.7% |
| Suppliers | 440/4 | €23,680 | €11,905 | -€11,775 | -49.7% |
| Taxes, remuneration and social security | 45 | €3,771 | €6,448 | +€2,677 | +71.0% |
| Taxes | 450/3 | €3,272 | €6,140 | +€2,868 | +87.7% |
| Remuneration and social security | 454/9 | €499 | €308 | -€191 | -38.3% |
| Other amounts payable | 47/48 | €35,241 | €12,705 | -€22,536 | -63.9% |
| Remuneration, social security and pensions | 62 | €1,175 | €59,677 | +€58,501 | +4977.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,988 | €26,469 | +€3,481 | +15.1% |
| Other operating charges | 640/8 | €2,052 | €4,050 | +€1,998 | +97.4% |
| Gross operating margin | 9900 | €29,525 | €142,347 | +€112,822 | +382.1% |
| Operating profit (loss) | 9901 | €3,310 | €52,151 | +€48,841 | +1475.7% |
| Financial income | 75/76B | €9,000 | €187 | -€8,813 | -97.9% |
| Recurring financial income | 75 | €9,000 | €187 | -€8,813 | -97.9% |
| Financial charges | 65/66B | €2,672 | €4,705 | +€2,033 | +76.1% |
| Recurring financial charges | 65 | €2,672 | €4,705 | +€2,033 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €9,638 | €47,633 | +€37,996 | +394.2% |
| Income taxes | 67/77 | €1,912 | €10,040 | +€8,127 | +425.0% |
| Profit (loss) for the period | 9904 | €7,725 | €37,593 | +€29,868 | +386.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,725 | €37,593 | +€29,868 | +386.6% |
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 10 October 2026 via checked.be.