JC EXPLOITATION: 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 EXPLOITATION
Largest movements
- Receivables within one year +€16,606
up €16,606 (+150.6%), from €11,026 to €27,632
of which Trade receivables: +€12,323
- Tangible fixed assets +€13,246
up €13,246 (+68.9%), from €19,227 to €32,473
of which Other tangible fixed assets: +€13,246
- Cash -€5,426
down €5,426 (-41.7%), from €13,001 to €7,575
mainly Investment in fixed assets (net) (-€19,619) and Receivables within one year (-€16,606)
- Other debts +€53,309
up €53,309 (+504.2%), from €10,573 to €63,882
- Profit (loss) carried forward -€15,668
down €15,668 (-134.1%), from -€11,687 to -€27,354
- Trade debts -€12,624
down €12,624 (-43.6%), from €28,980 to €16,356
- Depreciation +€4,412
up €4,412 (+225.1%), from €1,960 to €6,373
- Gross operating margin +€650
up €650 (+7.7%), from -€8,475 to -€7,825
- Other operating charges +€315
up €315 (+29.9%), from €1,053 to €1,368
- Financial charges -€96
down €96 (-48.6%), from €198 to €102
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 | €43,866 | €68,383 | +€24,518 | +55.9% |
| Fixed assets | 21/28 | €19,227 | €32,473 | +€13,246 | +68.9% |
| Tangible fixed assets | 22/27 | €19,227 | €32,473 | +€13,246 | +68.9% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €19,227 | €32,473 | +€13,246 | +68.9% |
| Current assets | 29/58 | €24,639 | €35,910 | +€11,271 | +45.7% |
| Amounts receivable within one year | 40/41 | €11,026 | €27,632 | +€16,606 | +150.6% |
| Trade receivables | 40 | €2,608 | €14,931 | +€12,323 | +472.5% |
| Other amounts receivable | 41 | €8,418 | €12,701 | +€4,283 | +50.9% |
| Cash at bank and in hand | 54/58 | €13,001 | €7,575 | -€5,426 | -41.7% |
| Deferred charges and accrued income | 490/1 | €612 | €704 | +€92 | +14.9% |
| Total equity and liabilities | 10/49 | €43,866 | €68,383 | +€24,518 | +55.9% |
| Equity | 10/15 | -€1,687 | -€17,354 | -€15,668 | -928.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,687 | -€27,354 | -€15,668 | -134.1% |
| Amounts payable | 17/49 | €45,552 | €85,738 | +€40,185 | +88.2% |
| Amounts payable within one year | 42/48 | €39,552 | €80,238 | +€40,685 | +102.9% |
| Trade debts | 44 | €28,980 | €16,356 | -€12,624 | -43.6% |
| Suppliers | 440/4 | €28,980 | €16,356 | -€12,624 | -43.6% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €10,573 | €63,882 | +€53,309 | +504.2% |
| Accrued charges and deferred income | 492/3 | €6,000 | €5,500 | -€500 | -8.3% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,960 | €6,373 | +€4,412 | +225.1% |
| Other operating charges | 640/8 | €1,053 | €1,368 | +€315 | +29.9% |
| Gross operating margin | 9900 | -€8,475 | -€7,825 | +€650 | +7.7% |
| Operating profit (loss) | 9901 | -€11,488 | -€15,566 | -€4,077 | -35.5% |
| Financial charges | 65/66B | €198 | €102 | -€96 | -48.6% |
| Recurring financial charges | 65 | €198 | €102 | -€96 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,687 | -€15,668 | -€3,981 | -34.1% |
| Profit (loss) for the period | 9904 | -€11,687 | -€15,668 | -€3,981 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,687 | -€15,668 | -€3,981 | -34.1% |
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 5 October 2026 via checked.be.