JC & FILS: 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 & FILS
Largest movements
- Receivables within one year -€17,215
down €17,215 (-53.8%), from €31,983 to €14,767
of which Other amounts receivable: -€15,829
- Tangible fixed assets +€16,257
up €16,257 (+30.2%), from €53,777 to €70,034
- Deferred charges and accrued income -€6,909
down €6,909 (-51.7%), from €13,373 to €6,464
- Cash +€4,569
up €4,569 (+11.9%), from €38,362 to €42,931
mainly Depreciation (+€32,740) and Receivables within one year (+€17,215)
- Financial fixed assets +€2,861
up €2,861 (+136%), from €2,100 to €4,961
- Trade debts -€22,179
down €22,179 (-71.8%), from €30,868 to €8,690
- Current portion of long-term debt +€14,185
up €14,185 (+67.8%), from €20,918 to €35,103
- Debts after one year +€9,670
up €9,670 (+35.1%), from €27,526 to €37,196
- Accrued charges and deferred income -€2,600
down €2,600 (-92.9%), from €2,800 to €200
- Depreciation +€11,928
up €11,928 (+57.3%), from €20,812 to €32,740
- Gross operating margin +€5,978
up €5,978 (+1.8%), from €328,794 to €334,772
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,474 | €147,538 | -€1,937 | -1.3% |
| Fixed assets | 21/28 | €55,877 | €74,995 | +€19,118 | +34.2% |
| Tangible fixed assets | 22/27 | €53,777 | €70,034 | +€16,257 | +30.2% |
| Furniture and vehicles | 24 | €53,777 | €70,034 | +€16,257 | +30.2% |
| Financial fixed assets | 28 | €2,100 | €4,961 | +€2,861 | +136% |
| Current assets | 29/58 | €93,597 | €72,543 | -€21,054 | -22.5% |
| Stocks and contracts in progress | 3 | €9,880 | €8,381 | -€1,499 | -15.2% |
| Stocks | 30/36 | €9,880 | €8,381 | -€1,499 | -15.2% |
| Amounts receivable within one year | 40/41 | €31,983 | €14,767 | -€17,215 | -53.8% |
| Trade receivables | 40 | €9,338 | €7,952 | -€1,386 | -14.8% |
| Other amounts receivable | 41 | €22,645 | €6,816 | -€15,829 | -69.9% |
| Cash at bank and in hand | 54/58 | €38,362 | €42,931 | +€4,569 | +11.9% |
| Deferred charges and accrued income | 490/1 | €13,373 | €6,464 | -€6,909 | -51.7% |
| Total equity and liabilities | 10/49 | €149,474 | €147,538 | -€1,937 | -1.3% |
| Equity | 10/15 | €23,005 | €21,635 | -€1,370 | -6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,605 | €9,235 | -€1,370 | -12.9% |
| Amounts payable | 17/49 | €126,469 | €125,903 | -€566 | -0.4% |
| Amounts payable after more than one year | 17 | €27,526 | €37,196 | +€9,670 | +35.1% |
| Financial debts | 170/4 | €27,526 | €37,196 | +€9,670 | +35.1% |
| Amounts payable within one year | 42/48 | €96,143 | €88,506 | -€7,637 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €20,918 | €35,103 | +€14,185 | +67.8% |
| Trade debts | 44 | €30,868 | €8,690 | -€22,179 | -71.8% |
| Suppliers | 440/4 | €30,868 | €8,690 | -€22,179 | -71.8% |
| Taxes, remuneration and social security | 45 | €44,357 | €44,714 | +€357 | +0.8% |
| Taxes | 450/3 | €950 | €2,821 | +€1,871 | +197% |
| Remuneration and social security | 454/9 | €43,407 | €41,893 | -€1,514 | -3.5% |
| Accrued charges and deferred income | 492/3 | €2,800 | €200 | -€2,600 | -92.9% |
| Remuneration, social security and pensions | 62 | €284,868 | €284,891 | +€24 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,812 | €32,740 | +€11,928 | +57.3% |
| Other operating charges | 640/8 | €8,685 | €8,575 | -€109 | -1.3% |
| Non-recurring operating charges | 66A | - | €3,913 | +€3,913 | |
| Gross operating margin | 9900 | €328,794 | €334,772 | +€5,978 | +1.8% |
| Operating profit (loss) | 9901 | €14,430 | €4,652 | -€9,777 | -67.8% |
| Financial income | 75/76B | €523 | €564 | +€41 | +7.8% |
| Recurring financial income | 75 | €523 | €564 | +€41 | +7.8% |
| Financial charges | 65/66B | €3,610 | €6,586 | +€2,977 | +82.5% |
| Recurring financial charges | 65 | €3,610 | €6,586 | +€2,977 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | €11,343 | -€1,370 | -€12,713 | |
| Profit (loss) for the period | 9904 | €11,343 | -€1,370 | -€12,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,343 | -€1,370 | -€12,713 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.