JC FONTES: 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 FONTES
Largest movements
- Receivables within one year +€58,227
up €58,227 (+47.5%), from €122,550 to €180,777
of which Trade receivables: +€55,232
- Tangible fixed assets +€10,547
up €10,547 (+84.7%), from €12,447 to €22,993
of which Furniture and vehicles: +€9,899
- Cash -€7,055
down €7,055 (-86.2%), from €8,181 to €1,126
mainly Receivables within one year (-€58,227) and Investment in fixed assets (net) (-€17,234)
- Profit (loss) carried forward +€48,130
up €48,130 (+53.4%), from €90,168 to €138,298
- Trade debts +€21,371
up €21,371 (+79.3%), from €26,947 to €48,319
- Tax, wage and social debts -€7,154
down €7,154 (-28.4%), from €25,154 to €18,000
- Gross operating margin +€30,642
up €30,642 (+61.5%), from €49,815 to €80,457
- Taxes +€5,500
up €5,500 (+44.0%), from €12,500 to €18,000
- Other operating charges +€4,575
up €4,575 (+175%), from €2,614 to €7,189
- Depreciation +€4,381
up €4,381 (+190%), from €2,306 to €6,687
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 | €145,269 | €207,617 | +€62,348 | +42.9% |
| Fixed assets | 21/28 | €12,447 | €22,993 | +€10,547 | +84.7% |
| Tangible fixed assets | 22/27 | €12,447 | €22,993 | +€10,547 | +84.7% |
| Plant, machinery and equipment | 23 | €6,439 | €7,086 | +€647 | +10.1% |
| Furniture and vehicles | 24 | €6,008 | €15,907 | +€9,899 | +165% |
| Current assets | 29/58 | €132,823 | €184,624 | +€51,801 | +39.0% |
| Amounts receivable within one year | 40/41 | €122,550 | €180,777 | +€58,227 | +47.5% |
| Trade receivables | 40 | €59,881 | €115,113 | +€55,232 | +92.2% |
| Other amounts receivable | 41 | €62,670 | €65,664 | +€2,995 | +4.8% |
| Cash at bank and in hand | 54/58 | €8,181 | €1,126 | -€7,055 | -86.2% |
| Deferred charges and accrued income | 490/1 | €2,091 | €2,721 | +€630 | +30.1% |
| Total equity and liabilities | 10/49 | €145,269 | €207,617 | +€62,348 | +42.9% |
| Equity | 10/15 | €93,168 | €141,298 | +€48,130 | +51.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,168 | €138,298 | +€48,130 | +53.4% |
| Amounts payable | 17/49 | €52,101 | €66,319 | +€14,218 | +27.3% |
| Amounts payable within one year | 42/48 | €52,101 | €66,319 | +€14,218 | +27.3% |
| Trade debts | 44 | €26,947 | €48,319 | +€21,371 | +79.3% |
| Suppliers | 440/4 | €26,947 | €48,319 | +€21,371 | +79.3% |
| Taxes, remuneration and social security | 45 | €25,154 | €18,000 | -€7,154 | -28.4% |
| Taxes | 450/3 | €25,154 | €18,000 | -€7,154 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,306 | €6,687 | +€4,381 | +190% |
| Other operating charges | 640/8 | €2,614 | €7,189 | +€4,575 | +175% |
| Gross operating margin | 9900 | €49,815 | €80,457 | +€30,642 | +61.5% |
| Operating profit (loss) | 9901 | €44,895 | €66,581 | +€21,686 | +48.3% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €261 | €491 | +€230 | +88.0% |
| Recurring financial charges | 65 | €261 | €491 | +€230 | +88.0% |
| Profit (loss) for the period before taxes | 9903 | €44,634 | €66,130 | +€21,496 | +48.2% |
| Income taxes | 67/77 | €12,500 | €18,000 | +€5,500 | +44.0% |
| Profit (loss) for the period | 9904 | €32,134 | €48,130 | +€15,996 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,134 | €48,130 | +€15,996 | +49.8% |
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 28 October 2026 via checked.be.