JC ENGINEERING: 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 ENGINEERING
Largest movements
- Receivables within one year -€215,206
down €215,206 (-87.9%), from €244,947 to €29,742
of which Other amounts receivable: -€211,077
- Cash +€17,476
up €17,476 (+662%), from €2,639 to €20,115
mainly Receivables within one year (+€215,206) and Depreciation (+€7,901)
- Current investments -€6,987
down €6,987 (-3.3%), from €213,500 to €206,513
- Other debts -€182,514
down €182,514 (-99.9%), from €182,721 to €208
- Reserves -€18,149
down €18,149 (-6.6%), from €274,697 to €256,548
- Profit (loss) carried forward -€8,759
down €8,759, from €0 to -€8,759
- Trade debts +€6,365
up €6,365 (+151%), from €4,210 to €10,575
- Debts after one year -€5,710
down €5,710 (-14.3%), from €40,054 to €34,344
- Gross operating margin -€129,112
down €129,112 (-96.7%), from €133,518 to €4,406
- Taxes -€34,001
down €34,001 (-98.8%), from €34,416 to €415
- Financial income +€1,916
up €1,916 (+1,795%), from €107 to €2,023
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 | €511,507 | €302,754 | -€208,753 | -40.8% |
| Fixed assets | 21/28 | €47,824 | €43,923 | -€3,901 | -8.2% |
| Tangible fixed assets | 22/27 | €47,696 | €43,795 | -€3,901 | -8.2% |
| Land and buildings | 22 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Plant, machinery and equipment | 23 | €11,413 | €13,158 | +€1,745 | +15.3% |
| Furniture and vehicles | 24 | €1,284 | €637 | -€646 | -50.4% |
| Financial fixed assets | 28 | €128 | €128 | = | 0.0% |
| Current assets | 29/58 | €463,683 | €258,831 | -€204,852 | -44.2% |
| Amounts receivable within one year | 40/41 | €244,947 | €29,742 | -€215,206 | -87.9% |
| Trade receivables | 40 | €14,197 | €10,069 | -€4,128 | -29.1% |
| Other amounts receivable | 41 | €230,750 | €19,673 | -€211,077 | -91.5% |
| Current investments | 50/53 | €213,500 | €206,513 | -€6,987 | -3.3% |
| Cash at bank and in hand | 54/58 | €2,639 | €20,115 | +€17,476 | +662% |
| Deferred charges and accrued income | 490/1 | €2,596 | €2,462 | -€135 | -5.2% |
| Total equity and liabilities | 10/49 | €511,507 | €302,754 | -€208,753 | -40.8% |
| Equity | 10/15 | €275,297 | €248,390 | -€26,907 | -9.8% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €274,697 | €256,548 | -€18,149 | -6.6% |
| Distributable reserves | 133 | €274,697 | €256,548 | -€18,149 | -6.6% |
| Profit (loss) carried forward | 14 | €0 | -€8,759 | -€8,759 | |
| Amounts payable | 17/49 | €236,210 | €54,364 | -€181,846 | -77.0% |
| Amounts payable after more than one year | 17 | €40,054 | €34,344 | -€5,710 | -14.3% |
| Financial debts | 170/4 | €40,054 | €34,344 | -€5,710 | -14.3% |
| Amounts payable within one year | 42/48 | €195,719 | €20,021 | -€175,699 | -89.8% |
| Current portion of amounts payable after more than one year | 42 | €5,500 | €5,710 | +€210 | +3.8% |
| Financial debts | 43 | €35 | €360 | +€326 | +932% |
| Credit institutions | 430/8 | €35 | €360 | +€326 | +932% |
| Trade debts | 44 | €4,210 | €10,575 | +€6,365 | +151% |
| Suppliers | 440/4 | €4,210 | €10,575 | +€6,365 | +151% |
| Taxes, remuneration and social security | 45 | €3,253 | €3,168 | -€85 | -2.6% |
| Taxes | 450/3 | €1,003 | €3,168 | +€2,165 | +216% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100% |
| Other amounts payable | 47/48 | €182,721 | €208 | -€182,514 | -99.9% |
| Accrued charges and deferred income | 492/3 | €437 | €0 | -€437 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,089 | €7,901 | -€1,188 | -13.1% |
| Other operating charges | 640/8 | €2,302 | €2,364 | +€62 | +2.7% |
| Gross operating margin | 9900 | €133,518 | €4,406 | -€129,112 | -96.7% |
| Operating profit (loss) | 9901 | €122,127 | -€5,859 | -€127,986 | |
| Financial income | 75/76B | €107 | €2,023 | +€1,916 | +1,795% |
| Recurring financial income | 75 | €107 | €2,023 | +€1,916 | +1,795% |
| Financial charges | 65/66B | €3,992 | €4,507 | +€515 | +12.9% |
| Recurring financial charges | 65 | €3,992 | €4,507 | +€515 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €118,241 | -€8,343 | -€126,585 | |
| Income taxes | 67/77 | €34,416 | €415 | -€34,001 | -98.8% |
| Profit (loss) for the period | 9904 | €83,825 | -€8,759 | -€92,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,825 | -€8,759 | -€92,584 |
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 24 October 2026 via checked.be.