JC-Elegance: 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-Elegance
Largest movements
- Receivables within one year +€43,005
up €43,005 (+302.8%), from €14,201 to €57,207
of which Trade receivables: +€38,255
- Tangible fixed assets +€33,530
up €33,530 (+84.8%), from €39,553 to €73,083
of which Other tangible fixed assets: +€38,775
- Cash -€16,502
down €16,502 (-99.8%), from €16,529 to €27
mainly Investment in fixed assets (net) (-€45,520) and Receivables within one year (-€43,005)
- Profit (loss) carried forward +€52,671
up €52,671 (+170.4%), from €30,907 to €83,578
- Other debts +€10,292
up €10,292 (+152.6%), from €6,743 to €17,034
- Debts after one year -€7,917
down €7,917 (-45.0%), from €17,584 to €9,667
- Trade debts +€2,033
up €2,033 (+283.9%), from €716 to €2,749
- Gross operating margin +€31,740
up €31,740 (+64.6%), from €49,108 to €80,848
- Taxes +€6,172
up €6,172 (+78.0%), from €7,912 to €14,085
- Depreciation +€4,455
up €4,455 (+59.1%), from €7,535 to €11,990
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 | €73,371 | €132,784 | +€59,413 | +81.0% |
| Fixed assets | 21/28 | €39,553 | €73,083 | +€33,530 | +84.8% |
| Tangible fixed assets | 22/27 | €39,553 | €73,083 | +€33,530 | +84.8% |
| Plant, machinery and equipment | 23 | €1,082 | €3,600 | +€2,518 | +232.8% |
| Furniture and vehicles | 24 | €3,170 | €2,457 | -€713 | -22.5% |
| Leasing and similar rights | 25 | €28,610 | €21,561 | -€7,049 | -24.6% |
| Other tangible fixed assets | 26 | €6,690 | €45,465 | +€38,775 | +579.6% |
| Current assets | 29/58 | €33,818 | €59,700 | +€25,882 | +76.5% |
| Amounts receivable within one year | 40/41 | €14,201 | €57,207 | +€43,005 | +302.8% |
| Trade receivables | 40 | €14,201 | €52,457 | +€38,255 | +269.4% |
| Other amounts receivable | 41 | - | €4,750 | +€4,750 | |
| Cash at bank and in hand | 54/58 | €16,529 | €27 | -€16,502 | -99.8% |
| Deferred charges and accrued income | 490/1 | €3,087 | €2,466 | -€621 | -20.1% |
| Total equity and liabilities | 10/49 | €73,371 | €132,784 | +€59,413 | +81.0% |
| Equity | 10/15 | €32,907 | €85,578 | +€52,671 | +160.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,907 | €83,578 | +€52,671 | +170.4% |
| Amounts payable | 17/49 | €40,464 | €47,206 | +€6,742 | +16.7% |
| Amounts payable after more than one year | 17 | €17,584 | €9,667 | -€7,917 | -45.0% |
| Financial debts | 170/4 | €17,584 | €9,667 | -€7,917 | -45.0% |
| Amounts payable within one year | 42/48 | €19,848 | €33,376 | +€13,528 | +68.2% |
| Current portion of amounts payable after more than one year | 42 | €7,591 | €7,917 | +€326 | +4.3% |
| Trade debts | 44 | €716 | €2,749 | +€2,033 | +283.9% |
| Suppliers | 440/4 | €716 | €2,749 | +€2,033 | +283.9% |
| Taxes, remuneration and social security | 45 | €4,798 | €5,676 | +€877 | +18.3% |
| Taxes | 450/3 | €4,798 | €5,676 | +€877 | +18.3% |
| Other amounts payable | 47/48 | €6,743 | €17,034 | +€10,292 | +152.6% |
| Accrued charges and deferred income | 492/3 | €3,032 | €4,163 | +€1,131 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,535 | €11,990 | +€4,455 | +59.1% |
| Other operating charges | 640/8 | €678 | €580 | -€97 | -14.4% |
| Gross operating margin | 9900 | €49,108 | €80,848 | +€31,740 | +64.6% |
| Operating profit (loss) | 9901 | €40,895 | €68,278 | +€27,382 | +67.0% |
| Financial income | 75/76B | €0 | €312 | +€312 | +1559400.0% |
| Recurring financial income | 75 | €0 | €312 | +€312 | +1559400.0% |
| Financial charges | 65/66B | €1,243 | €1,001 | -€243 | -19.5% |
| Recurring financial charges | 65 | €1,243 | €1,001 | -€243 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €39,652 | €67,589 | +€27,937 | +70.5% |
| Income taxes | 67/77 | €7,912 | €14,085 | +€6,172 | +78.0% |
| Profit (loss) for the period | 9904 | €31,740 | €53,504 | +€21,764 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,740 | €53,504 | +€21,764 | +68.6% |
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 11 October 2026 via checked.be.