JC-ELECTRICITE: what changed
Two fiscal 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-ELECTRICITE
Largest movements
- Cash +€69,332
up €69,332 (+314.4%), from €22,056 to €91,387
mainly Net result for the year (+€88,699) and Trade debts (+€9,413)
- Tangible fixed assets +€16,817
up €16,817 (+90.4%), from €18,608 to €35,425
of which Furniture and vehicles: +€17,031
- Receivables within one year +€16,734
up €16,734 (+177.3%), from €9,439 to €26,173
of which Trade receivables: +€11,188
- Stocks and contracts +€7,928
up €7,928 (+107.6%), from €7,371 to €15,298
- Profit (loss) carried forward +€88,699
up €88,699 (+253.2%), from €35,032 to €123,731
- Trade debts +€9,413
up €9,413 (+871.6%), from €1,080 to €10,493
- Tax, wage and social debts +€7,905
up €7,905 (+2187.1%), from €361 to €8,266
- Other debts +€3,530
up €3,530 (+16.3%), from €21,671 to €25,201
- Gross operating margin +€79,688
up €79,688 (+160.0%), from €49,805 to €129,493
- Taxes +€18,602
up €18,602 (+156.8%), from €11,861 to €30,463
- Depreciation +€5,425
up €5,425 (+185.7%), from €2,922 to €8,347
- Financial charges +€1,685
up €1,685 (+5358.7%), from €31 to €1,717
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 | €58,245 | €169,451 | +€111,206 | +190.9% |
| Fixed assets | 21/28 | €18,608 | €35,425 | +€16,817 | +90.4% |
| Tangible fixed assets | 22/27 | €18,608 | €35,425 | +€16,817 | +90.4% |
| Plant, machinery and equipment | 23 | €4,108 | €3,894 | -€214 | -5.2% |
| Furniture and vehicles | 24 | €14,500 | €31,531 | +€17,031 | +117.5% |
| Current assets | 29/58 | €39,637 | €134,026 | +€94,389 | +238.1% |
| Stocks and contracts in progress | 3 | €7,371 | €15,298 | +€7,928 | +107.6% |
| Stocks | 30/36 | €7,371 | €15,298 | +€7,928 | +107.6% |
| Amounts receivable within one year | 40/41 | €9,439 | €26,173 | +€16,734 | +177.3% |
| Trade receivables | 40 | €4,548 | €15,736 | +€11,188 | +246.0% |
| Other amounts receivable | 41 | €4,891 | €10,437 | +€5,546 | +113.4% |
| Cash at bank and in hand | 54/58 | €22,056 | €91,387 | +€69,332 | +314.4% |
| Deferred charges and accrued income | 490/1 | €772 | €1,167 | +€396 | +51.2% |
| Total equity and liabilities | 10/49 | €58,245 | €169,451 | +€111,206 | +190.9% |
| Equity | 10/15 | €35,132 | €123,831 | +€88,699 | +252.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,032 | €123,731 | +€88,699 | +253.2% |
| Amounts payable | 17/49 | €23,113 | €45,620 | +€22,507 | +97.4% |
| Amounts payable within one year | 42/48 | €23,113 | €43,960 | +€20,848 | +90.2% |
| Trade debts | 44 | €1,080 | €10,493 | +€9,413 | +871.6% |
| Suppliers | 440/4 | €1,080 | €10,493 | +€9,413 | +871.6% |
| Taxes, remuneration and social security | 45 | €361 | €8,266 | +€7,905 | +2187.1% |
| Taxes | 450/3 | €361 | €8,266 | +€7,905 | +2187.1% |
| Other amounts payable | 47/48 | €21,671 | €25,201 | +€3,530 | +16.3% |
| Accrued charges and deferred income | 492/3 | - | €1,659 | +€1,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,922 | €8,347 | +€5,425 | +185.7% |
| Other operating charges | 640/8 | - | €307 | +€307 | |
| Gross operating margin | 9900 | €49,805 | €129,493 | +€79,688 | +160.0% |
| Operating profit (loss) | 9901 | €46,883 | €120,839 | +€73,955 | +157.7% |
| Financial income | 75/76B | €42 | €40 | -€2 | -4.4% |
| Recurring financial income | 75 | €42 | €40 | -€2 | -4.4% |
| Financial charges | 65/66B | €31 | €1,717 | +€1,685 | +5358.7% |
| Recurring financial charges | 65 | €31 | €1,717 | +€1,685 | +5358.7% |
| Profit (loss) for the period before taxes | 9903 | €46,894 | €119,162 | +€72,268 | +154.1% |
| Income taxes | 67/77 | €11,861 | €30,463 | +€18,602 | +156.8% |
| Profit (loss) for the period | 9904 | €35,032 | €88,699 | +€53,666 | +153.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,032 | €88,699 | +€53,666 | +153.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.